Look Back to Look Forward


Motor red April 5, 2016 at 23:37     “ If they want to …

Comment on Look Back to Look Forward by woodstein.

motor red
April 5, 2016 at 23:37
“ If they want to comply in the big charade”
“What can be asserted without evidence can be dismissed without evidence”

(Hitchens Razor.)  04

woodstein Also Commented

Look Back to Look Forward

That’s what I wanted to say at April 5, 2016 at 10:16

5 stars to The Clumpany  *****

Look Back to Look Forward
The  “Newspaper of The Year” has arisen from slumber today!
Shock horror,
In a story on the Mossack  Fonseca leak it opines interalia

Newspaper Of The Year View
“They robbed the tax from the poor to pay the rich and we all let it happen”
“But this blatent , immoral self-interest lies on our own doorstep”
“Semantics have been key in perpetuating the myth that there has been “no wrong doing”” *
“Tax evasion is illegal tax avoidance is not – but there is a fag paper  of difference in their dishonesty and nothing between their immorality”
That last one is the best of all.

*No mention of  “phantom” tax bills this time. 12

Look Back to Look Forward
“I said I thought Article 7 related to criminality.”
  It does, the link below confirms this, or if anybody would rather read the salient
Points  here they are.
I thought the last line was the icing on the cake?


A clash of moral imperatives

Since ethics seem to be pervading the world of tax, let us conclude that retrospective legislation is nothing other than a clash of moral imperatives. Few would disagree with the proposition that the rule of law is at the core of democracy and that retrospective legislation is therefore morally reprehensible. However, the vast majority will accept willingly that taxes are needed to enable the government to fulfil its public duties and that those who seek to avoid sharing the burden should accept the risk inherent in their decision.”
“Although tax sometimes does feel like a punishment, it is outside scope of Article 7, as it does not belong to the criminal sphere. (Tax penalties are arguably within Article 7 (see Jussila v Finland (73053/01) [2006] ECHR 996.)
Taxpayers have had to rely on a different human right to appeal against the use of retrospective tax legislation: the right to property. This right was not originally included in the ECHR, which perhaps shows the difficulties governments had with the very concept of an enforceable right to property. After several failed attempts, the right was enshrined in Article 1 of Protocol 1 of the ECHR:

“Every natural or legal person is entitled to the peaceful enjoyment of his possessions (…) The preceding provisions shall not, however in any way impair the right of a State (…) to secure the payment of taxes…”

“So there you have it: the very Article which is intended to protect citizens against the arbitrary confiscation of their property is subject to the caveat that states need to be able to raise taxes. This is not very promising. Indeed, Stanley Burton J commented in R (ex parte Federation of Tour Operators and others v HM Treasury) [2008] STC 547 that “the hurdle for the taxpayer on A1P1 is very high”.

Cathya Djanogly is a professional support lawyer in the Tax Disputes & Investigations team at Pinsent Masons LLP.

Recent Comments by woodstein

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Suggestion to Mr King.
With acknowledgement to Concomitant and George Washington.

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should be required to find caution [pronounced ‘cation’ as in ‘station’
Wow, that took me back to 1972 when I used to underwrite bonds of caution for the Insurance company I worked for at that time.
Was never involved with them since.

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