Drawing lessons from the protection of taxpayers’ rights in EuropePosted: 13 November, 2013 Filed under: Eric Ntini Kasoko | Tags: Africa, African Charter of Human and Peoples’ Rights, citizens, Court of Justice, Economic Community of West African, Europe, European Court of Justice, European Court on Human Rights, fundamental rights and freedoms, human rights, international human rights law, investments, law, right to property, rule of law, tax, tax legislation, taxpayers, The National Co-ordinating Group of Departmental Representatives of the Cocoa-Coffee Sector v Côte d’Ivoire Leave a comment
Author: Eric Ntini Kasoko
PhD candidate, University of Liege (Belgium)
“You can have a Lord, you can have a King, but the man to fear is the tax collector”- Sumerian proverb.
Today, fearing the tax man does not seem to hold true when it comes to the protection of taxpayers’ rights in most European countries. Indeed, for several decades now, taxpayers’ rights in Europe have been benefiting from internationalisation of human rights process. Under the impulse of case law from the European Court on Human Rights (ECHR) and the European Court of Justice (ECJ), human rights have become a fundamental part of taxation. While Africa is running the marathon of attracting and boosting private investments, it may be vital to stimulate the interaction of these two areas of law as a means to strengthen the rule of law on the continent.
In Africa, tax is primarily regarded as a civic duty. Article 29 (6) of the African Charter of Human and Peoples’ Rights (hereinafter referred to as “the Charter”) states that “the individual shall also have the duty (…) to pay taxes imposed by law in the interest of the society”. It follows in particular that the state has the right to levy taxes on its citizens, whether individual or corporate. In contrast, citizens are entitled to enjoy property rights in respect of Article 14 of the Charter or any other pertinent instrument relating to international human rights law. Since the state and its citizens have opposing interests, a balance is obviously required between the individual’s right to property and the state’s right of establishing taxes. In others words, in case of a dispute regarding taxation, the judge should be able to censure any excessively high tax burden on citizens.