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Legal Pluralism in Human Rights and Taxation - A shield against discriminatory taxation?

Platypodi, Maria Violeta LU (2025) HARN60 20251
Department of Business Law
Abstract
In tax law, taxpayer’s rights are founded on three distinct levels. The International
level includes provisions found in multilateral or bilateral agreements as well as
human rights instruments, such as the ECHR. The European level includes the
fundamental freedoms provisions enshrined in the Treaty, the provisions set out in
the EU Charter, and the general principles of EU law. At the national level,
taxpayer’s rights are primarily derived from domestic constitutional provisions,
national legislation, and administrative decrees. The Thesis focuses on the
fundamental right to non-discrimination, which stems from the broader principle of
equality. Accordingly, this right can be invoked through multiple legal channels,
... (More)
In tax law, taxpayer’s rights are founded on three distinct levels. The International
level includes provisions found in multilateral or bilateral agreements as well as
human rights instruments, such as the ECHR. The European level includes the
fundamental freedoms provisions enshrined in the Treaty, the provisions set out in
the EU Charter, and the general principles of EU law. At the national level,
taxpayer’s rights are primarily derived from domestic constitutional provisions,
national legislation, and administrative decrees. The Thesis focuses on the
fundamental right to non-discrimination, which stems from the broader principle of
equality. Accordingly, this right can be invoked through multiple legal channels,
including the OECD MC, the ECHR, the TFEU, the EU Charter and the national tax
and constitutional law. From the perspective of taxpayers, there is no single, coherent
system of rights protection. Instead, a complex landscape of overlapping legal
instruments and mechanisms exists. The Thesis analyzes the rights available to a
taxpayer who claim to have been subject to discrimination, highlights the material
and procedural differences in protection offered across various legal orders and
subsequently answers to the question whether the taxpayers’ right to be free from
discrimination is sufficiently protected under the existing legal rules. (Less)
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author
Platypodi, Maria Violeta LU
supervisor
organization
course
HARN60 20251
year
type
H1 - Master's Degree (One Year)
subject
keywords
principle of equality, principle of non-discrimination, taxpayer’s protection, human rights, fundamental freedoms, legal pluralism
language
English
id
9192428
date added to LUP
2025-06-05 10:53:33
date last changed
2025-06-05 10:53:33
@misc{9192428,
  abstract     = {{In tax law, taxpayer’s rights are founded on three distinct levels. The International 
level includes provisions found in multilateral or bilateral agreements as well as 
human rights instruments, such as the ECHR. The European level includes the 
fundamental freedoms provisions enshrined in the Treaty, the provisions set out in 
the EU Charter, and the general principles of EU law. At the national level, 
taxpayer’s rights are primarily derived from domestic constitutional provisions, 
national legislation, and administrative decrees. The Thesis focuses on the 
fundamental right to non-discrimination, which stems from the broader principle of 
equality. Accordingly, this right can be invoked through multiple legal channels, 
including the OECD MC, the ECHR, the TFEU, the EU Charter and the national tax 
and constitutional law. From the perspective of taxpayers, there is no single, coherent 
system of rights protection. Instead, a complex landscape of overlapping legal 
instruments and mechanisms exists. The Thesis analyzes the rights available to a 
taxpayer who claim to have been subject to discrimination, highlights the material 
and procedural differences in protection offered across various legal orders and 
subsequently answers to the question whether the taxpayers’ right to be free from 
discrimination is sufficiently protected under the existing legal rules.}},
  author       = {{Platypodi, Maria Violeta}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{Legal Pluralism in Human Rights and Taxation - A shield against discriminatory taxation?}},
  year         = {{2025}},
}