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.