Tjebbe Gerverdinck is investigating a specific fundamental right that may (negatively) limit the powers of the State in the field of taxation: the right to undisturbed enjoyment of property. The European Court of Human Rights (ECHR) and the former European Commission of Human Rights (ECRM) have ruled many times on various complaints from citizens and legal persons about tax measures affecting property.
Not infrequently, these are politically highly sensitive issues of major budgetary importance for the State and taxpayers. Land ownership is protected at the national level by being included in constitutions. Fundamental rights are also protected supranationally within the European Union. On the basis of the case law of the ECHR, the ECJ and a number of national judges, Geverdinck analyses to what extent the fundamental right of ownership limits national sovereignty in levying and collecting taxes. This question is answered on the basis of the ECHR, EU law and national (constitutional) law.