Didn't find your answer?

Article 6 can potentially apply to underlying assessments with concomitant penalties (which are criminal under the convention no matter how small). See para 62:

http://financeandtax.decisions.tribunals.gov.uk/judgmentfiles/j10807/TC0...

Replies (0)

Please login or register to join the discussion.

There are currently no replies, be the first to post a reply.