In Re (#10 October 2015)

Effect of ECHR Jurisprudence on Tax and Business-related Disputes

Oleksiy V. Soloviov

Almost a decade has passed since the On Implementation and Application of Decisions of the European Court of Human Rights Act of Ukraine came into effect in Ukraine. Article 17 of this Act declared the case law of the European Court of Human Rights (the ECHR), an international organization, a direct source of law in Ukraine, whereby Ukrainian courts were required to, literally, “apply ECHR case law as a source of law”...

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