Does the solidarity contribution under the Council Regulation (EU) 2022/1854 on an emergency intervention to address high energy prices infringe the protection of property guaranteed by the European Convention of Human Rights?
(2023) HARN60 20231Department of Business Law
- Abstract
- This thesis discusses the legality of the solidarity contribution relative to Article 1 of Protocol 1 of the European Convention on Human Rights (ECHR). As such, this paper aims to provide an answer to the question “Does the solidarity contribution under the Council Regulation (EU) 2022/1854 on an emergency intervention to address high energy prices infringe Article 1 of Protocol 1 of the ECHR.”
In coming up with an answer to the above-mentioned question, this thesis first determines whether the solidarity contribution is a tax measure. This first step is essential to determine whether Article 1 of Protocol 1 of the ECHR may be used as a legal basis to question the legality of the imposition of the solidarity contribution. After such... (More) - This thesis discusses the legality of the solidarity contribution relative to Article 1 of Protocol 1 of the European Convention on Human Rights (ECHR). As such, this paper aims to provide an answer to the question “Does the solidarity contribution under the Council Regulation (EU) 2022/1854 on an emergency intervention to address high energy prices infringe Article 1 of Protocol 1 of the ECHR.”
In coming up with an answer to the above-mentioned question, this thesis first determines whether the solidarity contribution is a tax measure. This first step is essential to determine whether Article 1 of Protocol 1 of the ECHR may be used as a legal basis to question the legality of the imposition of the solidarity contribution. After such determination, the thesis then discusses whether the solidarity contribution complies with the principles underlying the ECHR, namely: (1) it must be imposed according to law, (2) it must serve a valid purpose in the public or general interest, and (3) the provisions adopted must be a reasonable and proportionate means to achieve that end. (Less)
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http://lup.lub.lu.se/student-papers/record/9123283
- author
- Valdez, Albert LU
- supervisor
- organization
- course
- HARN60 20231
- year
- 2023
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- Solidarity Contribution, windfall tax, Council Regulation (EU) 2022/1854, Article 1 of Protocol 1 of ECHR, Protection of Property
- language
- English
- id
- 9123283
- date added to LUP
- 2023-06-15 11:11:07
- date last changed
- 2023-06-15 11:11:07
@misc{9123283,
abstract = {{This thesis discusses the legality of the solidarity contribution relative to Article 1 of Protocol 1 of the European Convention on Human Rights (ECHR). As such, this paper aims to provide an answer to the question “Does the solidarity contribution under the Council Regulation (EU) 2022/1854 on an emergency intervention to address high energy prices infringe Article 1 of Protocol 1 of the ECHR.”
In coming up with an answer to the above-mentioned question, this thesis first determines whether the solidarity contribution is a tax measure. This first step is essential to determine whether Article 1 of Protocol 1 of the ECHR may be used as a legal basis to question the legality of the imposition of the solidarity contribution. After such determination, the thesis then discusses whether the solidarity contribution complies with the principles underlying the ECHR, namely: (1) it must be imposed according to law, (2) it must serve a valid purpose in the public or general interest, and (3) the provisions adopted must be a reasonable and proportionate means to achieve that end.}},
author = {{Valdez, Albert}},
language = {{eng}},
note = {{Student Paper}},
title = {{Does the solidarity contribution under the Council Regulation (EU) 2022/1854 on an emergency intervention to address high energy prices infringe the protection of property guaranteed by the European Convention of Human Rights?}},
year = {{2023}},
}