The Contributions of the CJEU and the ECtHR in the Field of Taxpayers' Procedural Safeguards

Inhaltsverzeichnis (Table of Contents)

• Abstract
• Résumé
• Introduction
• Chapter 1: The European Tax System
• 1.1 European Union Law
• 1.2 European Convention on Human Rights
• 1.3 Taxpayers' Procedural Safeguards in the EU
• Chapter 2: The Role of the CJEU in Taxpayers' Procedural Safeguards
• 2.1 The CJEU's Case-Law on Taxpayers' Procedural Safeguards
• 2.2 The Principle of Legal Certainty
• 2.3 The Right to Effective Judicial Protection
• Chapter 3: The Role of the ECtHR in Taxpayers' Procedural Safeguards
• 3.1 The ECtHR's Case-Law on Taxpayers' Procedural Safeguards
• 3.2 The Right to a Fair Trial
• 3.3 The Prohibition of Arbitrary Interference with Private Life
• Chapter 4: The Convergence of the CJEU and ECtHR Jurisprudence
• 4.1 Common Principles
• 4.2 Areas of Convergence
• 4.3 Areas of Divergence
• Conclusion

Zielsetzung und Themenschwerpunkte (Objectives and Key Themes)

This doctoral thesis aims to analyze the contributions of the Court of Justice of the European Union (CJEU) and the European Court of Human Rights (ECtHR) in the field of taxpayers' procedural safeguards. It examines how these courts, despite the absence of specific provisions in the EU treaties or the European Convention on Human Rights regarding taxation, have developed a body of case-law that guarantees fundamental procedural rights for taxpayers.

• The development of the EU tax system and its relationship with fundamental rights
• The role of the CJEU and ECtHR in safeguarding taxpayers' procedural rights
• The evolution of the CJEU and ECtHR jurisprudence in the field of tax law
• The comparison and analysis of the two courts' case-law to identify common principles and areas of convergence and divergence
• The impact of the courts' decisions on the protection of taxpayers' procedural safeguards in EU Member States

Zusammenfassung der Kapitel (Chapter Summaries)

This section summarizes the key themes and arguments of each chapter without revealing any major conclusions or spoilers.

• Chapter 1: The European Tax System explores the evolution of the EU tax system and its legal framework, including the role of EU law and the European Convention on Human Rights in safeguarding taxpayers' rights. It discusses the inherent challenges in reconciling tax law with fundamental rights protection within the EU legal order.
• Chapter 2: The Role of the CJEU in Taxpayers' Procedural Safeguards focuses on the CJEU's jurisprudence on taxpayers' procedural rights, analyzing the principle of legal certainty and the right to effective judicial protection as applied in the context of tax disputes.
• Chapter 3: The Role of the ECtHR in Taxpayers' Procedural Safeguards analyzes the ECtHR's case-law on taxpayers' procedural rights, focusing on the right to a fair trial and the prohibition of arbitrary interference with private life. The chapter examines how the Court has applied these principles to ensure adequate safeguards for taxpayers in tax-related proceedings.
• Chapter 4: The Convergence of the CJEU and ECtHR Jurisprudence examines the common principles and areas of convergence and divergence between the CJEU and ECtHR jurisprudence on taxpayers' procedural safeguards. It assesses the extent to which the two courts' case-law has contributed to a coherent and comprehensive protection of taxpayers' rights within the EU.

Schlüsselwörter (Keywords)

The key terms and concepts explored in this thesis include European Union law, European Convention on Human Rights, tax law, taxpayers' rights, procedural safeguards, Court of Justice of the European Union (CJEU), European Court of Human Rights (ECtHR), legal certainty, effective judicial protection, fair trial, arbitrary interference with private life, and convergence of jurisprudence. The thesis analyzes the interactions between these key concepts and their implications for the protection of taxpayers' rights within the EU legal system.