Legislative instruments to protect the rights of taxpayers

1. The International Covenant on Civil
and Political Rights and Taxation
Riyas vp
M.com(A&T)
Roll no: 13311040
Pondicherry
University

2. Taxation and international human
rights instruments
 The State’s sovereign right to tax tends to
interfere with the taxpayer’s right to the
enjoyment of his property.
 Democratic states must seek to reach a
balance between the state’s right to raise
taxes and the fundamental human rights of
taxpayers.

3. Legislative instruments to protect
the rights of taxpayers
 European Convention on Human Rights
 European Charter of Human Rights
 The International Covenant on Civil and
Political Rights and Taxation

4. The International Covenant on Civil
and Political Rights
 It was a United Nations Treaty based on
the Universal Declaration of Human Rights.
 Adopted and opened for signature on
December 19, 1966.
 It entered into force on March 23, 1976

5. Why International Covenant on
Civil and Political Rights and
Taxation
 The Covenant binds State parties to create an
effective remedy to those persons who allege
a violation of their human rights.
 The Covenant specifies that a person claiming
such a remedy must be granted due access to
judicial authorities to seek redress
 They should be provided with adequate
avenues to enforce such remedies.

6. IMPORTANT ARTICLES
 ARTCLE 1 of the Covenant grants persons
the right to freely pursue their economic
development and vests them with the right to
freely dispose of their natural wealth and
resources
 It includes a saving clause that provides that
such a right is granted without prejudice to
obligations arising from international law.
 The Covenant adds that ‘In no case may a
people be deprived of its own means of
subsistence’.

7. ARTICLE 8
 This article provides that ‘no one shall be held
in slavery’ but it exclude ‘normal civil
obligations’.
 The article suggests that persons may be
forced to act collect taxes on account of the
government provided such services fall within
the definition of ‘normal civic obligations’.

8. ARTICLE 14
 Article vests persons with the right to a fair
hearing in determination of their rights and
obligations.
 No express rules are prescribed to disputes
over taxation matters but it is debatable
whether tax disputes not consisting in criminal
prosecutions constitute ‘a determination of a
person’s rights and obligations’ for the purpose
of this article.

9. ARTCLE 28
 It establishes a Human Rights Committee
consisting of eighteen nationals of the State
parties elected by secret ballot.
 The task of this Committee is that of hearing
complaints lodged by State parties relating to
alleged infringements of the Covenent
committed by other states.

10. ARTCLE 41
 It contemplates a framework whereby a state
party may take proceedings against another
State Party.
 If a State Party considers that another State
party is not giving effect to the Covenant it may
by written communication bring the matter to
the attention of the State party.

11. CNTD..
 If the matter is not adjusted to the satisfaction
of both States Parties within six months from
date of receipt of the official communication,
either State Party shall have the right to refer
the matter to the Human Rights Committee.

12. How Human Right Committee
deals..
 The Human Right Committee would deal with the
matter only after having ascertained that all
domestic remedies relating to the matter have
been invoked and exhausted.
 HRC has the right to seek to find a friendly
solution to the matter.
 If a solution is reached, the Committee issues a
brief report on the matter (such a report must
contain a statements of the facts in issue and of
the solution reached).

13. CNTD..
 When no solution is reached, the Committee
issues a report that includes a brief statement
of facts, written submissions and record of the
oral submissions. In every case the report is
communicated to the state parties concerned.
 Article 42 HRC provides for the possibility of
an ad hoc Conciliation Commission if the
matter is not resolved to the satisfaction of the
state parties concerned.