Piero Leanza – författare

The right to a fair trial is a basic principle of the rule of law in democratic societies, securing the right to a proper administration of justice. What makes the European Convention on Human Rights (ECHR) special in comparison with other international instruments is the possibility granted to any individual to file a complaint with the European Court of Human Rights (ECtHR). ECtHR cases are imbued with a ‘preventive’ impact: judges, courts, and tribunals in Signatory States to the ECHR are required to take into consideration Article 6 and the ECtHR’s case law when handling and deciding cases. The copious case law of the ECtHR has led to an expansion of the number of specific rights deserving protection under the general category of the right to a fair trial, thus greatly enhancing the fundamental human rights that are listed in almost all international conventions and numerous state constitutions. This book focuses on the right to a fair trial as set forth in the ECHR and examines the guarantees provided by Article 6 both in civil and in criminal proceedings. Its coverage is wide-ranging but incisive, and includes such issues and topics as the following: meaning of ‘civil right’ and ‘criminal charge’; disputes related to specific areas such as education, employment, and taxation; applicability to administrative proceedings, military courts, arbitrations, international tribunals, and ‘hybrid’ courts; legal aid; immunity; admissibility and assessment of evidence; right to a decision within a reasonable time; standing before the Court of Justice of the European Union (CJEU); right to the free assistance of an interpreter; individual case conflicts and possible resolutions; procedure before the hearing takes place; and use of modern technology. Numerous full paragraphs of important ECtHR decisions are included in the text, setting at the reader’s disposal relevant passages and reducing research time. The authors also provide two schemes recommending steps that domestic courts should follow to keep the process within the boundaries of a fair trial.

Every legal system, at the outset of court proceedings, has rules aimed at safeguarding parties'' interests during the time needed to obtain a judgment on the merits. However, as the European Commission put the case in a 1997 communication, ''a comparative survey of national legislation reveals that there are virtually no definitions of provisional/protective measures and that the legal situations vary widely. The only convergence that can be ascertained is between the function of such measures.''

Recognizing that after almost twenty years the issues noted by the Commission have not found a satisfactory solution, here at last is a book that collects and compares the ideas behind the ''preliminary injunction'' (an expression the authors use as a general term for a great variety of provisional and precautionary measures) with an eye to defining and organizing this small but very important aspect of the law. Although the analysis touches on relevant measures from many countries, the authors focus on the national legislation in four EU Member States – England, France, Germany, and Italy – to highlight the nature of the differences these kinds of measures entail. They compare and contrast such aspects as the following:

– differences in civil procedure;- the types of measures that may be taken;- the terms on which preliminary injunctions, which are normally directly enforceable, may be ordered by a court;- the kind of assets that may be affected;- the relationship between proceedings in an interlocutory action and proceedings on the substance;- necessity of credible evidence that immediate and irreparable injury, loss, or damage will result if no preliminary injunction is granted; and- the role of protective measures in summary proceedings.

The study also describes and examines the recent European order for payment (EC Regulation No. 1896/2006), the most significant existing transnational instrument aimed at granting preliminary protection of creditors'' rights.

This incomparable book represents a major contribution to a growing debate, particularly in Europe, on ways and means of securing equivalent protection for all litigants. Given the variety of legal systems and of measures available, the debate will have to focus on the functions served by provisional/protective measures, the minimum conditions to be satisfied, the adversary procedure requirement, the enforceability of the measures, and possible redress procedures. There is no more thorough and reliable resource available to clarify these issues for practitioners and interested policymakers everywhere.

Every legal system, at the outset of court proceedings, has rules aimed at safeguarding parties'' interests during the time needed to obtain a judgment on the merits. However, as the European Commission put the case in a 1997 communication, ''a comparative survey of national legislation reveals that there are virtually no definitions of provisional/protective measures and that the legal situations vary widely. The only convergence that can be ascertained is between the function of such measures.''

Recognizing that after almost twenty years the issues noted by the Commission have not found a satisfactory solution, here at last is a book that collects and compares the ideas behind the ''preliminary injunction'' (an expression the authors use as a general term for a great variety of provisional and precautionary measures) with an eye to defining and organizing this small but very important aspect of the law. Although the analysis touches on relevant measures from many countries, the authors focus on the national legislation in four EU Member States – England, France, Germany, and Italy – to highlight the nature of the differences these kinds of measures entail. They compare and contrast such aspects as the following:

– differences in civil procedure;- the types of measures that may be taken;- the terms on which preliminary injunctions, which are normally directly enforceable, may be ordered by a court;- the kind of assets that may be affected;- the relationship between proceedings in an interlocutory action and proceedings on the substance;- necessity of credible evidence that immediate and irreparable injury, loss, or damage will result if no preliminary injunction is granted; and- the role of protective measures in summary proceedings.

The study also describes and examines the recent European order for payment (EC Regulation No. 1896/2006), the most significant existing transnational instrument aimed at granting preliminary protection of creditors'' rights.

This incomparable book represents a major contribution to a growing debate, particularly in Europe, on ways and means of securing equivalent protection for all litigants. Given the variety of legal systems and of measures available, the debate will have to focus on the functions served by provisional/protective measures, the minimum conditions to be satisfied, the adversary procedure requirement, the enforceability of the measures, and possible redress procedures. There is no more thorough and reliable resource available to clarify these issues for practitioners and interested policymakers everywhere.

Recent case law, evolving legal standards, and growing awareness have highlighted that tax enforcement (like any exercise of State power) must be subject to the guarantees that protect parties when dealing with public authority. Explaining how these rights have evolved through case law and how they apply in practice, this book offers a practical and case-based analysis with particular reference to the central role of Article 6 of the European Convention on Human Rights and Article 47 of the Charter of Fundamental Rights of the European Union.With a primary focus on procedural safeguards, access to justice, and judicial impartiality, the author explores such key aspects as:substantive rights such as the protection of property and non-discrimination in the context of fiscal enforcement and compliance;the application of fair trial guarantees in tax disputes, in particular as regards equality of arms, independence of the judiciary, the right to a reasoned decision, legal aid, and the reasonable length of proceedings;procedural asymmetries in tax litigation;limited access to administrative files and evidence;language barriers and cross-border taxpayers;digitalization, artificial intelligence, and procedural safeguards in tax justice.The book includes numerous excerpts from judgments and provides a concise comparative analysis of relevant developments in Italy, Germany, and France.As governments strengthen their tools for tax enforcement, the question is no longer whether efficiency can justify intrusive measures, but how far such measures may go without undermining fundamental rights. Addressing the underlying tension and fragility in reconciling these often competing objectives, this comprehensive study examines the application of fundamental rights in the context of tax litigation. It identifies the key legal issues and explores how they interact within the broader European legal landscape. Judges, lawyers, tax practitioners, and tax authorities will benefit from the book s broad analysis of case law and gain practical tools to promote procedural safeguards, judicial independence, access to justice, and proportionality in resolving tax disputes.