H&I 2015/140
Huitson v UK. Retrospective legislation not in breach with human rights. ECHR
EHRM 13-01-2015, ECLI:CE:ECHR:2015:0113DEC005013112, m.nt. Edwin Thomas (Huitson/UK)
- Instantie
Europees Hof voor de Rechten van de Mens
- Datum
13 januari 2015
- Zaaknummer
50131/12
- Noot
Edwin Thomas
- Roepnaam
Huitson/UK
- JCDI
JCDI:ADS920580:1
- Vakgebied(en)
Europees belastingrecht / Algemeen
- Brondocumenten
ECLI:CE:ECHR:2015:0113DEC005013112, Uitspraak, Europees Hof voor de Rechten van de Mens, 13‑01‑2015
Essentie
The European Court of Human Rights has given a ruling in the case Huitson v UK. Huitson complained under Article 1 of Protocol No. 1 to the Convention that sections 58(4) and (5) of the Finance Act 2008 (UK), which were given retrospective effect, were incompatible with that Article and did not strike a fair balance and were disproportionate. Huitson used a tax avoidance scheme based on the Isle of Man, which sought to take advantage of the UK and Isle if Man double taxation arrangement. The Court considers that the actions taken by the ... Verder lezen? Log in om dit document te bekijken.