Vplyv judikatúry Európskeho súdu pre lidské práva na postihovanie správnych daňových deliktov
The Impact of the Case Law of the European Court of Human Rights on the Punishment of Administrative Tax Offenses
Author(s): Ľubica MasárováSubject(s): Human Rights and Humanitarian Law, Law on Economics, Fiscal Politics / Budgeting
Published by: Univerzita Palackého v Olomouci
Keywords: consumer; debt; consumer relations; secured debt; means of ensuring; promissory note; check; acknowledgment of debt;
Summary/Abstract: The paper deals with the impact of case law of the European Court of Human Rights on the punishment of administrative tax offenses. The author analyzes requirements of access to the court under Art. 6 of the European Convention on Human Rights if the tax authorities´ decisions on tax offenses shall be enforceable before the court decision in the case. Attention is also paid to the requirement of the full jurisdiction of the Court.
Journal: Acta Iuridica Olomucensia
- Issue Year: 12/2017
- Issue No: 1
- Page Range: 98-107
- Page Count: 10
- Language: Slovak