Recent case law, evolving legal standards, and growing awareness have highlighted that tax enforcement (like any exercise of State power) must be subject to the guarantees that protect parties when dealing with public authority. Explaining how these rights have evolved through case law and how they apply in practice, this book offers a practical and case-based analysis with particular reference to the central role of Article 6 of the European Convention on Human Rights and Article 47 of the Charter of Fundamental Rights of the European Union.
With a primary focus on procedural safeguards, access to justice, and judicial impartiality, the author explores such key aspects as:
substantive rights such as the protection of property and non-discrimination in the context of fiscal enforcement and compliance;
the application of fair trial guarantees in tax disputes, in particular as regards equality of arms, independence of the judiciary, the right to a reasoned decision, legal aid, and the reasonable length of proceedings;
procedural asymmetries in tax litigation;
limited access to administrative files and evidence;
language barriers and cross-border taxpayers;
digitalization, artificial intelligence, and procedural safeguards in tax justice.
The book includes numerous excerpts from judgments and provides a concise comparative analysis of relevant developments in Italy, Germany, and France.
As governments strengthen their tools for tax enforcement, the question is no longer whether efficiency can justify intrusive measures, but how far such measures may go without undermining fundamental rights. Addressing the underlying tension and fragility in reconciling these often competing objectives, this comprehensive study examines the application of fundamental rights in the context of tax litigation. It identifies the key legal issues and explores how they interact within the broader European legal landscape. Judges, lawyers, tax practitioners, and tax authorities will benefit from the book's broad analysis of case law and gain practical tools to promote procedural safeguards, judicial independence, access to justice, and proportionality in resolving tax disputes.
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