Natalia Mishyna*
Taxation and the Principle of Subsidiarity: A Multifaceted Analysis within Council of Europe Law
Suggested citation:
Mishyna, N. (2025). Taxation and the Principle of Subsidiarity: A Multifaceted Analysis within Council of Europe Law. Lex Portus, 11(6), 12–20. https://doi.org/10.62821/lp11602
Published online: 26.12.2025
*PhD (Doctorate) in Law, Professor, Researcher, SAGE Laboratory of the University of Strasbourg (5, allée du Général Rouvillois, Strasbourg, France)
ABSTRACT
The article explores subsidiarity in taxation, focusing on its relation to European Court of Human Rights jurisprudence. Taxation impacts society’s socio-economic structure. By applying subsidiarity, the Court supports Member States’ fiscal autonomy while protecting individual rights, especially under Article 1 of Protocol No. 1 to the European Convention on Human Rights. The article reviews key judgments from the European Court of Human Rights, such as Ferrazzini v. Italy, Bulves AD v. Bulgaria, and Gasus Dosier- und Fördertechnik GmbH v. the Netherlands, to highlight the tension between state fiscal powers and individual property rights. Statistical findings derived from HUDOC data highlight trends in subsidiarity tax cases, underlining the adaptability of the principle to meet evolving governance challenges. The findings demonstrate how subsidiarity is implemented, with the ECHR balancing fairness in taxation while respecting national sovereignty. The analysis reveals geographical variations in tax cases related to subsidiarity, illustrating the different challenges faced by Member States. This connection underscores subsidiarity’s importance in advancing governance and human rights.
Keywords: subsidiarity, taxation, human rights, European Court of Human Rights, fiscal autonomy, proportionality, national sovereignty, European Convention on Human Rights
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