Jump to ContentJump to Main Navigation
Tax, Inequality, and Human Rights$
Users without a subscription are not able to see the full content.

Philip G. Alston and Nikki R. Reisch

Print publication date: 2019

Print ISBN-13: 9780190882228

Published to Oxford Scholarship Online: May 2019

DOI: 10.1093/oso/9780190882228.001.0001

Show Summary Details
Page of

PRINTED FROM OXFORD SCHOLARSHIP ONLINE (oxford.universitypressscholarship.com). (c) Copyright Oxford University Press, 2020. All Rights Reserved. An individual user may print out a PDF of a single chapter of a monograph in OSO for personal use. date: 01 December 2020

ECHR Litigation as a Tool for Tax Justice in Europe

ECHR Litigation as a Tool for Tax Justice in Europe

(p.409) Chapter 18 ECHR Litigation as a Tool for Tax Justice in Europe
Tax, Inequality, and Human Rights

Céline Braumann

Oxford University Press

This chapter examines the prospects for challenging a tax exemption granted to a private company by invoking the prohibition on discrimination in the European Charter on Human Rights (ECHR). Should the Court hold that certain selective tax rulings are a violation of the prohibition of discrimination under the ECHR, this finding would set a powerful precedent to rebut the claim that tax avoidance is “perfectly legal.” Accordingly, the hands-off treatment the international community has afforded tax-avoidance strategies might give rise to legal liability. Ultimately, to reform international tax policies, it is crucial to understand past practices and whether and why these practices should be considered broken and unjust. The chapter then looks at a specific case of tax exemption, allegedly granted to a subsidiary of McDonald’s by Luxembourg.

Keywords:   tax exemption, discrimination, ECHR, tax avoidance, legal liability, international tax policies

Oxford Scholarship Online requires a subscription or purchase to access the full text of books within the service. Public users can however freely search the site and view the abstracts and keywords for each book and chapter.

Please, subscribe or login to access full text content.

If you think you should have access to this title, please contact your librarian.

To troubleshoot, please check our FAQs , and if you can't find the answer there, please contact us .