03602nam 22002653 450 991101166240332120250701112629.090872211189789087221119(EXLCZ)993943680840004120250701d2011 uy 0engurcnu||||||||Human rights and taxation in Europe and the world /Editors:Georg Kofler, Miguel Poiares Maduro, Pasquale PistoneAmsterdam IBFD2011556 s. ;23 cm"NUR 826".Accounting disclosure of tax liabilities, fair trial and self-incrimination: should the European Commission endorse IFRS in the light of European human rights? / Luja, R. ; p. 253-271. Black fella land: white fella tax changing the CGT implications of aboriginal/Native / Cassidy, J. ; p. 327-352. Case law of the European Court of Human Rights on VAT refund and its importance for the Russian judicial system / Variychuk, E. ; p. 273-283. Case law-based anti-avoidance measures and principles of human rights protection / Zalasinski, A. ; p. 477-487. Confiscatory effects of having two capital transfer taxes in South Africa / Roeleveld, J. ; p. 365-370. EU human rights and the reserved powers of the Member States / Azoulai, L. ; p. 75-82. Fair trial rights on taxation : the European and Inter-American experience / A. Ruiz Jiménez, C. ; p. 521-549. Fundamental rights and fundamental boundaries in EU law / Sarmiento, D. ; p. 65-74. General report / Kofler, G. Pistone, P. ; p. 3-33. Global law and the search for constitutional pluralism / Vanistendael, F.J.G.M. ; p. 185-197. Global tax governance : work in progress? / Wouters, J. Meuwissen, K. ; p. 221-250. Information duties, aggressive tax planning and nemo tenetur se ipsum accusare in the light of Art. 6(1) of ECHR / Dourado, A.P. Silva Dias, A. ; p. 131-152. Is there a need for international enforcement of human rights in the tax area? / Thiel, S. van ; p. 153-182. Minimum vitalis and the fundamental right to property as a limit to taxation in Colombia / Quiñones Cruz, N. ; p. 353-363. Substantive impact of the Canadian Charter of Rights and Freedoms on income taxation / O'Brien, M. ; p. 303-326. Taking human rights seriously : some introductory words on human rights, taxation and the EU / Gutmann, D. ; p. 105-112. Tax and fundamental rights in EU law : procedural issues / Lyal, R. ; p. 445-458. Taxpayer's rights as human rights during tax procedures / Cordeiro Guerra, R. Dorigo, S. ; p. 425-444. The human rights competence in the EU : the state of the question after Lisbon / Besson, S. ; p. 37-63Summary:This book examines the relation between taxation and the protection of human rights through the presentation of technical arguments and legal thoughts. It is divided into seven parts: (i) the European Union and the European Convention on Human Rights; (ii) a European international tax policy for human rights?; (iii) human rights, their enforcement, economic policy and international taxation in the era of global law; (iv) the era of global law and the search for constitutional pluralism in taxation; (v) the impact of human rights on domestic substantive taxation; (vi) the impact of human rights on tax procedures and sanctions, and (vii) the impact of human rights on tax litigation before the courts.Kofler George1830556Pistone Pasquale495953Maduro Miguel Poiares14458859911011662403321Human rights and taxation in Europe and the world4400984UNINA