Author: Sègnonna Horace Adjolohoun
Visiting Professor of international human rights law and comparative African constitutional law, Central European University;
Extraordinary Lecturer, Centre for Human Rights, University of Pretoria
Principal Legal Officer, African Court on Human and Peoples’ Rights
This article is a summarised version of a much longer commentary which shall be published subsequently.
The views expressed below are exclusively those of the author and not of the African Court.
THE IMPERATIVE OF SYSTEM-BASED LAW MAKING
When the African Court became operational in 2006, the expectation was that it will affirm the then widely criticised African Commission on Human and Peoples’ Rights rather than merely “judicialise” the system. The Court therefore bears the historical duty to adopt a system strengthening approach to judicial law-making. As it makes law over the years, it becomes paramount to vet the Court’s pronouncements against that raison d’être. I attempt to do so with respect to its recent decisions.
Substantively, the requests related to a varied range of matters that are both current and novel, ranging from the meaning and scope of the role of the African Union policy organs to ‘consider’ the Activity Report of the African Human Rights Commission to the modalities of litigating the crime of unconstitutional change of government. Unfortunately, the Court did not assert jurisdiction to pronounce itself on the merit of those issues.
The right to life in Africa: General Comment No. 3 on the African Charter on Human and Peoples’ RightsPosted: 10 February, 2016
Author: Paul Ogendi
Researcher, Working Group on death penalty and extrajudicial summary or arbitrary killings in Africa, African Commission on Human and Peoples’ Rights
During its 57th Ordinary Session held from 4 to 18 November 2015 in Banjul, The Gambia, the African Commission on Human and Peoples’ Rights (the Commission) adopted General Comment No. 3 on the African Charter on Human and Peoples’ Rights (General Comment No. 3) focusing on the right to life.
The document is timely because the protection of the right to life is currently under threat globally. Africa is no exception.
The Commission in 2012 expanded the work of one of its working groups focusing on the right to life to include not just death penalty but also extrajudicial, summary and arbitrary killings in Africa.
Some of the salient features of the new General Comment are discussed below.
“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.