Effective Legal Remedies and Fair Trial in Tax and Time
Time and Tax: Issues in International, EU, and Constitutional Law, W. Haslehner, G. Kofler and A. Rust (Eds.),(Wolters Kluwer 2018)
28 Pages Posted: 30 Apr 2019
Date Written: September 28, 2018
The concept of ‘effective judicial protection’ is broad; it encompasses various elements, including one’s access to justice, one’s right to an effective remedy, and one’s right to a fair trial and to due process of law. One fundamental aspect of effective judicial protection, be it explicit or implicit, is its timeliness. Effective judicial protection means, inter alia, timely judicial protection. Commonplace expressions showcase the fundamental nature of the element of time. Popular maxims, such as ‘justice delayed is justice denied’, and ‘slow administration is bad administration’, to name just two, underscore time’s importance in providing real justice and offering truly good administration.
This chapter examines whether the EU’s existing legal framework actually protects the taxpayers’ right to effective judicial protection with regard to time. To anchor that examination, it first sets out the relevant legal context of timely justice and addresses a more philosophical question regarding time’s reasonableness. Thereafter, it examines legislative and administrative limitation periods in the context of taxpayers’ rights to a fair trial and to effective legal remedies.
Keywords: taxation, fundamental rights, right to a fair trial, right to an effective judicial remedy
JEL Classification: K34, K39
Suggested Citation: Suggested Citation