Objective

This seminar will provide participants with a detailed understanding of landmark and recent jurisprudence of the European Court of Human Rights (ECtHR) related to taxation matters. It will explain how legal practitioners can make best use of this case law in their day-to-day practice and how to submit a case to the Strasbourg Court.

Key topics

• The role of the ECtHR in the area of taxation
• The right to property as guaranteed in Article 1 of Protocol No. 1 to the ECHR
• The ne bis in idem principle
• The protection of private and family life: Article 8 ECHR
• The prohibition of discrimination: Article 14 ECHR
• The right to a fair trial
• Further recent case law of the ECtHR in relation to tax matters
• Submitting a case to the Strasbourg court

Visit to the ECtHR (optional)

Participants will have the opportunity to visit the European Court of Human Rights. The visit will include the screening of a documentary followed by a presentation on the role and work of the ECtHR. Those interested in attending this optional programme are required to inform ERA.

Who should attend?

Lawyers in private practice, tax advisors, judges and prosecutors dealing with tax cases.

Speakers

Robert Attard, Partner, EY Malta Tax Leader, Msida
Philip Baker KC, Barrister, Field Court Tax Chambers, London
Charlotte Delsol, Legal Secretary, Chambers of Judge Porchia, General Court of the EU, Luxembourg
Kresimir Kamber, Lawyer, Directorate of the Jurisconsult, Registry, European Court of Human Rights, Strasbourg
Katerina Perrou, Partner, K. & K. Perrou Law Firm, Athens; Lecturer in Tax Law, University of Athens
Grégory Thuan Dit Dieudonné, Avocat/Attorney-at-Law; President of the Human Rights Commission of the European Lawyers’ Union; Former Senior Lawyer at the European Court of Human Rights, Strasbourg
Xavier Tracol, Senior Legal Officer, EUROJUST – European Union Agency for Criminal Justice Cooperation, The Hague