Legislative imposition of a retroactive tax with retroactive effect is not prohibited by the First Protocol to the ECHR

JUDGMENT  Ρ. Plaisier B.V. and others v. the Netherlands  7.12.2017 (no. 46184/16, 47789/16 and 19958/17) see here   SUMMARY  Exceptional tax charge as an austerity measure. Retroactive application of the special contribution. Article 1 of the First Protocol does not prohibit legislation imposing a retroactive tax charge. PROVISIONS  Article 1 of the First Additional Protocol Article […]

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