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Dolores Utrilla
Dolores Utrilla
2nd August 2021
Human Rights Internal Market Tax

Op-Ed: “Economic Double and Triple Taxation – An assessment from the perspective of the European protection of the right to property” by Rasmus Smith Nielsen

Neither the wording of Article 1 of Protocol 1 to the European Convention on Human Rights (ECHR), Article 17 of the Charter of Fundamental Rights of the EU (the Charter), nor the preparatory works thereof, offer an explicit answer to the question of whether economic double and/or triple taxation should be deemed (or not deemed) to be an infringement of property rights. Likewise, there is no specific case law on the matter from either the European Court of Human Rights (ECtHR) or the Court of Justice of the European Union (CJEU) (see Article 52(3) of the Charter).

However, the issue is of utmost importance if considering that the law of some Member States (such as Denmark) is ripe with taxation models creating economic double and t


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