Tax Law and the Right to Property in the Case Law of the ECtHR and CJEU

Natalia Vorobyeva gives a thorough analysis of the case law of the European Court of Human Rights on the right to property as guaranteed in Article 1 of Protocol No. 1 to the ECHR. She explains in detail the standard approach (‘test’) which is applied by the ECtHR when analysing a particular tax case. Further reference is made to the case law of the CJEU on the right to property.

Natalia Vorobyeva

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