PROPERTY RIGHTS AND TAXATION IN ECHR CASE LAW
PROPERTY RIGHTS AND TAXATION IN ECHR CASE LAW

Summary/Abstract: Taxation constitutes one of the main levers of state policy. Nevertheless, states consent to numerous international agreements that restrict their ability to freely decide and implement tax policies. Article 1 of Protocol No 1 of the European Convention for the Protection of Human Rights provides that theprotection of property shall not impair the rights of a state to secure the payment of taxes. Accordingly, states are afforded a greater margin of appreciation in tax matters. However, owing to the ECHR doctrine of dynamic interpretation, the Court’s view on a given question adapts over time, resulting in significantfluctuations in the margin of appreciation. Difficulties may arise as a result of the Court’s finding aviolation of property rights in some forms of taxation, in an inconsistent use of the margin of appreciation concept. The study finds that interpretation relevant to the protection of property has known significant evolutions in the past decades. In some specific instances, states were found to have violated the Convention’s provisions on protection of property in matters of taxation. Although the ECtHR includes the field of taxation in ensuring protection of fundamental rights, it may find itself in a role of controlling the quality of legislation.

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