Can you observe any improvement in the protection of the taxpayer fundamental rights? Are notions like equality or fair taxation just buzzwords?
The mobility of sources and persons has been increased during the past fifty years. The so called regulatory competition has determined the states to reduce the burden imposed on the most mobile sources, capital and corporations, while the burden on transactions, turnover taxes and excise duties, have increased. Do you observe any trend? Do you have any prediction? Have you been engaged in any case concerned with the matter of taxation as a potential breach of the right to enjoy property or freedom to conduct a business or another economic freedom?