LE PILORI FISCAL HONGROIS À L’ÉPREUVE DU DROIT AU RESPECT DE LA VIE PRIVÉE : COMMENTAIRE DE L’ARRÊT L.B. c. HONGRIE
THE HUNGARIAN TAX PILLORY TESTED BY THE RIGHT TO PRIVACY: COMMENTARY ON THE JUDGMENT IN L.B. v. HUNGARY
Author(s): Paul AubinSubject(s): Civil Law, Law on Economics, Financial Markets, Fiscal Politics / Budgeting, Socio-Economic Research, EU-Legislation
Published by: INSTITUT LOUIS FAVOREU
Keywords: Right to respect for private life; Article 8 of the European Convention on Human Rights; tax law; principle of proportionality; national margin of appreciation; quality of parliamentary examination of
Summary/Abstract: This study provides an analysis of the judgment of the European Court of Human Rights against Hungary, in which it was found that the right to private life had been violated because of publishing of personal data of defaulting taxpayers on the website of the tax administration. The author reports on the review carried out by the European judges, who confirm, on the one hand, the existence of a national margin of appreciation, but on the other hand, carry out a questionable review of the quality of the parliamentary examination of the law providing for the measure in question in order to conclude that there has been a violation of Article 8.
Journal: LETTRE DE L’EST
- Issue Year: 2024
- Issue No: 36
- Page Range: 6-23
- Page Count: 18
- Language: French
