Document Type : Original Article
Authors
1
PhD student in Public Law, Faculty of Law, Theology and Political Science, Science and Research Branch, Islamic Azad University, Tehran, Iran.
2
Assistant Professor, Department of Public and International Law, Faculty of Law, Theology and Political Science, Science and Research Branch, Islamic Azad University, Tehran, Iran.
3
Associate Professor, Department of Public Law, Faculty of Law and Political Science, University of Tehran, Tehran, Iran.
4
Professor, Department of Public Law, Faculty of Law and Political Science, University of Tehran, Tehran, Iran.
Abstract
Considering the powers and privileges of tax authorities in determining taxes, the protection of privacy rights and the confidentiality of tax information is a significant issue. If competent authorities fail to respect these rights, it can lead to irreparable damage for taxpayers. Therefore, it is essential to establish laws and regulations to safeguard this matter. The legal framework of the European Union acknowledges this importance. However, in practice, the rights of taxpayers may still be compromised. To seek redress for their violated rights, individuals can refer their cases to the European Court of Human Rights. This article employs a descriptive-analytical approach and library research to examine the privacy of individuals and the principle of confidentiality of tax information in the case law of the European Court of Human Rights. It aims to explore whether European human rights law regards tax identification as an exception to privacy violations. The findings suggest that the Court's jurisprudence considers tax identification an exception to privacy rights and the confidentiality of tax information, interpreting the right to privacy while allowing for states' discretion.
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