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They think the EC ruling could be significant but there's no way of second guessing what's in the minds of the judges and whether they've taken this on board.
I just notice this interesting text in article 11 of the Universal Declaration of Human Rights...
No one shall be held guilty of any penal offence on account of any act or omission which did not constitute a penal offence, under national or international law, at the time when it was committed. Nor shall a heavier penalty be imposed than the one that was applicable at the time the penal offence was committed.
Sadly, that only applies to criminal law. There is wider margin of appreciation given to Parliaments in terms of tax law. Our case is about Broon and his cohorts overstepping that margin of appreciation.
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Sadly, that only applies to criminal law. There is wider margin of appreciation given to Parliaments in terms of tax law. Our case is about Broon and his cohorts overstepping that margin of appreciation.
And the wide margin of appreciation is balanced with Legitimate Expectation. And the latter has not been ruled on (yet).
They think the EC ruling could be significant but there's no way of second guessing what's in the minds of the judges and whether they've taken this on board.
All we can do is wait and see.
Well if PWC aad Montpelier think it significant, you would think that the judges must be looking at this very carefully. Just maybe, this ruling has caught them by surprise and hence the lengthy deliberation
They think the EC ruling could be significant but there's no way of second guessing what's in the minds of the judges and whether they've taken this on board.
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