Right to equality before the law and equal protection of the law |
UDHR
Universal Declaration of human rights |
6
Everyone has the right to recognition everywhere as a person before the law
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality before the law and equal protection of the law |
UDHR
Universal Declaration of human rights |
6
Everyone has the right to recognition everywhere as a person before the law
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
UDHR
Universal Declaration of human rights |
6
Everyone has the right to recognition everywhere as a person before the law
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
UDHR
Universal Declaration of human rights |
7
All are equal before the law and are entitled without any discrimination to equal protection of the law. All are entitled to equal protection against any discrimination in violation of this Declaration and against any incitement to such discrimination.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality before the law and equal protection of the law |
UDHR
Universal Declaration of human rights |
7
All are equal before the law and are entitled without any discrimination to equal protection of the law. All are entitled to equal protection against any discrimination in violation of this Declaration and against any incitement to such discrimination.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
UDHR
Universal Declaration of human rights |
7
All are equal before the law and are entitled without any discrimination to equal protection of the law. All are entitled to equal protection against any discrimination in violation of this Declaration and against any incitement to such discrimination.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ICCPR
International Covenant on Civil and Political Rights |
26
All persons are equal before the law and are entitled without any discrimination to the equal protection of the law. In this respect, the law shall prohibit any discrimination and guarantee to all persons equal and effective protection against discrimination on any ground such as race, colour, sex, language, religion, political or other opinion, national or social origin, property, birth or other status.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality before the law and equal protection of the law |
ICCPR
International Covenant on Civil and Political Rights |
26
All persons are equal before the law and are entitled without any discrimination to the equal protection of the law. In this respect, the law shall prohibit any discrimination and guarantee to all persons equal and effective protection against discrimination on any ground such as race, colour, sex, language, religion, political or other opinion, national or social origin, property, birth or other status.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ICCPR
International Covenant on Civil and Political Rights |
26
All persons are equal before the law and are entitled without any discrimination to the equal protection of the law. In this respect, the law shall prohibit any discrimination and guarantee to all persons equal and effective protection against discrimination on any ground such as race, colour, sex, language, religion, political or other opinion, national or social origin, property, birth or other status.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ICERD
International Convention on the Elimination of All Forms of Racial Discrimination |
2.1.a
1. States Parties condemn racial discrimination and undertake to pursue by all appropriate means and without delay a policy of eliminating racial discrimination in all its forms and promoting understanding among all races, and, to this end: (a) Each State Party undertakes to engage in no act or practice of racial discrimination against persons, groups of persons or institutions and to ensure that all public authorities and public institutions, national and local, shall act in conformity with this obligation;
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality before the law and equal protection of the law |
ICERD
International Convention on the Elimination of All Forms of Racial Discrimination |
2.1.a
1. States Parties condemn racial discrimination and undertake to pursue by all appropriate means and without delay a policy of eliminating racial discrimination in all its forms and promoting understanding among all races, and, to this end: (a) Each State Party undertakes to engage in no act or practice of racial discrimination against persons, groups of persons or institutions and to ensure that all public authorities and public institutions, national and local, shall act in conformity with this obligation;
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ICERD
International Convention on the Elimination of All Forms of Racial Discrimination |
2.1.a
1. States Parties condemn racial discrimination and undertake to pursue by all appropriate means and without delay a policy of eliminating racial discrimination in all its forms and promoting understanding among all races, and, to this end: (a) Each State Party undertakes to engage in no act or practice of racial discrimination against persons, groups of persons or institutions and to ensure that all public authorities and public institutions, national and local, shall act in conformity with this obligation;
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ICEDAW
International Convention on the Elimination of All Forms of Discrimination Against Women |
15
1. States Parties shall accord to women equality with men before the law.
2. States Parties shall accord to women, in civil matters, a legal capacity identical to that of men and the same opportunities to exercise that capacity. In particular, they shall give women equal rights to conclude contracts and to administer property and shall treat them equally in all stages of procedure in courts and tribunals.
3. States Parties agree that all contracts and all other private instruments of any kind with a legal effect which is directed at restricting the legal capacity of women shall be deemed null and void.
4. States Parties shall accord to men and women the same rights with regard to the law relating to the movement of persons and the freedom to choose their residence and domicile.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality before the law and equal protection of the law |
ICEDAW
International Convention on the Elimination of All Forms of Discrimination Against Women |
15
1. States Parties shall accord to women equality with men before the law.
2. States Parties shall accord to women, in civil matters, a legal capacity identical to that of men and the same opportunities to exercise that capacity. In particular, they shall give women equal rights to conclude contracts and to administer property and shall treat them equally in all stages of procedure in courts and tribunals.
3. States Parties agree that all contracts and all other private instruments of any kind with a legal effect which is directed at restricting the legal capacity of women shall be deemed null and void.
4. States Parties shall accord to men and women the same rights with regard to the law relating to the movement of persons and the freedom to choose their residence and domicile.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ICEDAW
International Convention on the Elimination of All Forms of Discrimination Against Women |
15
1. States Parties shall accord to women equality with men before the law.
2. States Parties shall accord to women, in civil matters, a legal capacity identical to that of men and the same opportunities to exercise that capacity. In particular, they shall give women equal rights to conclude contracts and to administer property and shall treat them equally in all stages of procedure in courts and tribunals.
3. States Parties agree that all contracts and all other private instruments of any kind with a legal effect which is directed at restricting the legal capacity of women shall be deemed null and void.
4. States Parties shall accord to men and women the same rights with regard to the law relating to the movement of persons and the freedom to choose their residence and domicile.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ICEDAW
International Convention on the Elimination of All Forms of Discrimination Against Women |
2.b & 2.c
States Parties condemn discrimination against women in all its forms, agree to pursue by all appropriate means and without delay a policy of eliminating discrimination against women and, to this end, undertake: [..] (b) To adopt appropriate legislative and other measures, including sanctions where appropriate, prohibiting all discrimination against women (c) To establish legal protection of the rights of women on an equal basis with men and to ensure through competent national tribunals and other public institutions the effective protection of women against any act of discrimination
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality before the law and equal protection of the law |
ICEDAW
International Convention on the Elimination of All Forms of Discrimination Against Women |
2.b & 2.c
States Parties condemn discrimination against women in all its forms, agree to pursue by all appropriate means and without delay a policy of eliminating discrimination against women and, to this end, undertake: [..] (b) To adopt appropriate legislative and other measures, including sanctions where appropriate, prohibiting all discrimination against women (c) To establish legal protection of the rights of women on an equal basis with men and to ensure through competent national tribunals and other public institutions the effective protection of women against any act of discrimination
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ICEDAW
International Convention on the Elimination of All Forms of Discrimination Against Women |
2.b & 2.c
States Parties condemn discrimination against women in all its forms, agree to pursue by all appropriate means and without delay a policy of eliminating discrimination against women and, to this end, undertake: [..] (b) To adopt appropriate legislative and other measures, including sanctions where appropriate, prohibiting all discrimination against women (c) To establish legal protection of the rights of women on an equal basis with men and to ensure through competent national tribunals and other public institutions the effective protection of women against any act of discrimination
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ICRPD
International Convention on the Rights of Persons with Disabilities |
12
1. States Parties reaffirm that persons with disabilities have the right to recognition everywhere as persons before the law.
2. States Parties shall recognize that persons with disabilities enjoy legal capacity on an equal basis with others in all aspects of life.
3. States Parties shall take appropriate measures to provide access by persons with disabilities to the support they may require in exercising their legal capacity.
4. States Parties shall ensure that all measures that relate to the exercise of legal capacity provide for appropriate and effective safeguards to prevent abuse in accordance with international human rights law. Such safeguards shall ensure that measures relating to the exercise of legal capacity respect the rights, will and preferences of the person, are free of conflict of interest and undue influence, are proportional and tailored to the person's circumstances, apply for the shortest time possible and are subject to regular review by a competent, independent and impartial authority or judicial body. The safeguards shall be proportional to the degree to which such measures affect the person's rights and interests.
5. Subject to the provisions of this article, States Parties shall take all appropriate and effective measures to ensure the equal right of persons with disabilities to own or inherit property, to control their own financial affairs and to have equal access to bank loans, mortgages and other forms of financial credit, and shall ensure that persons with disabilities are not arbitrarily deprived of their property.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality before the law and equal protection of the law |
ICRPD
International Convention on the Rights of Persons with Disabilities |
12
1. States Parties reaffirm that persons with disabilities have the right to recognition everywhere as persons before the law.
2. States Parties shall recognize that persons with disabilities enjoy legal capacity on an equal basis with others in all aspects of life.
3. States Parties shall take appropriate measures to provide access by persons with disabilities to the support they may require in exercising their legal capacity.
4. States Parties shall ensure that all measures that relate to the exercise of legal capacity provide for appropriate and effective safeguards to prevent abuse in accordance with international human rights law. Such safeguards shall ensure that measures relating to the exercise of legal capacity respect the rights, will and preferences of the person, are free of conflict of interest and undue influence, are proportional and tailored to the person's circumstances, apply for the shortest time possible and are subject to regular review by a competent, independent and impartial authority or judicial body. The safeguards shall be proportional to the degree to which such measures affect the person's rights and interests.
5. Subject to the provisions of this article, States Parties shall take all appropriate and effective measures to ensure the equal right of persons with disabilities to own or inherit property, to control their own financial affairs and to have equal access to bank loans, mortgages and other forms of financial credit, and shall ensure that persons with disabilities are not arbitrarily deprived of their property.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ICRPD
International Convention on the Rights of Persons with Disabilities |
12
1. States Parties reaffirm that persons with disabilities have the right to recognition everywhere as persons before the law.
2. States Parties shall recognize that persons with disabilities enjoy legal capacity on an equal basis with others in all aspects of life.
3. States Parties shall take appropriate measures to provide access by persons with disabilities to the support they may require in exercising their legal capacity.
4. States Parties shall ensure that all measures that relate to the exercise of legal capacity provide for appropriate and effective safeguards to prevent abuse in accordance with international human rights law. Such safeguards shall ensure that measures relating to the exercise of legal capacity respect the rights, will and preferences of the person, are free of conflict of interest and undue influence, are proportional and tailored to the person's circumstances, apply for the shortest time possible and are subject to regular review by a competent, independent and impartial authority or judicial body. The safeguards shall be proportional to the degree to which such measures affect the person's rights and interests.
5. Subject to the provisions of this article, States Parties shall take all appropriate and effective measures to ensure the equal right of persons with disabilities to own or inherit property, to control their own financial affairs and to have equal access to bank loans, mortgages and other forms of financial credit, and shall ensure that persons with disabilities are not arbitrarily deprived of their property.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ICRPD
International Convention on the Rights of Persons with Disabilities |
5.1
1. States Parties recognize that all persons are equal before and under the law and are entitled without any discrimination to the equal protection and equal benefit of the law.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality before the law and equal protection of the law |
ICRPD
International Convention on the Rights of Persons with Disabilities |
5.1
1. States Parties recognize that all persons are equal before and under the law and are entitled without any discrimination to the equal protection and equal benefit of the law.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ICRPD
International Convention on the Rights of Persons with Disabilities |
5.1
1. States Parties recognize that all persons are equal before and under the law and are entitled without any discrimination to the equal protection and equal benefit of the law.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ICRMW
International Convention on the Protection of The Rights of All Migrant Workers and Members of Their Families |
24
Every migrant worker and every member of his or her family shall have the right to recognition everywhere as a person before the law.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality before the law and equal protection of the law |
ICRMW
International Convention on the Protection of The Rights of All Migrant Workers and Members of Their Families |
24
Every migrant worker and every member of his or her family shall have the right to recognition everywhere as a person before the law.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ICRMW
International Convention on the Protection of The Rights of All Migrant Workers and Members of Their Families |
24
Every migrant worker and every member of his or her family shall have the right to recognition everywhere as a person before the law.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ILO C169
Indigenous and Tribal Peoples Convention, 1989 (no.169) – ILO 169 |
12
The peoples concerned shall be safeguarded against the abuse of their rights and shall be able to take legal proceedings, either individually or through their representative bodies, for the effective protection of these rights. Measures shall be taken to ensure that members of these peoples can understand and be understood in legal proceedings, where necessary through the provision of interpretation or by other effective means.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality before the law and equal protection of the law |
ILO C169
Indigenous and Tribal Peoples Convention, 1989 (no.169) – ILO 169 |
12
The peoples concerned shall be safeguarded against the abuse of their rights and shall be able to take legal proceedings, either individually or through their representative bodies, for the effective protection of these rights. Measures shall be taken to ensure that members of these peoples can understand and be understood in legal proceedings, where necessary through the provision of interpretation or by other effective means.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ILO C169
Indigenous and Tribal Peoples Convention, 1989 (no.169) – ILO 169 |
12
The peoples concerned shall be safeguarded against the abuse of their rights and shall be able to take legal proceedings, either individually or through their representative bodies, for the effective protection of these rights. Measures shall be taken to ensure that members of these peoples can understand and be understood in legal proceedings, where necessary through the provision of interpretation or by other effective means.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ADRDM
American Declaration on the Rights and Duties of Man |
II
All persons are equal before the law and have the rights and duties established in this Declaration, without distinction as to race, sex, language, creed or any other factor.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality before the law and equal protection of the law |
ADRDM
American Declaration on the Rights and Duties of Man |
II
All persons are equal before the law and have the rights and duties established in this Declaration, without distinction as to race, sex, language, creed or any other factor.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ADRDM
American Declaration on the Rights and Duties of Man |
II
All persons are equal before the law and have the rights and duties established in this Declaration, without distinction as to race, sex, language, creed or any other factor.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ACHR
American Convention on Human Rights |
3
Every person has the right to recognition as a person before the law.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality before the law and equal protection of the law |
ACHR
American Convention on Human Rights |
3
Every person has the right to recognition as a person before the law.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ACHR
American Convention on Human Rights |
3
Every person has the right to recognition as a person before the law.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ACHR
American Convention on Human Rights |
24
All persons are equal before the law. Consequently, they are entitled, without discrimination, to equal protection of the law.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality before the law and equal protection of the law |
ACHR
American Convention on Human Rights |
24
All persons are equal before the law. Consequently, they are entitled, without discrimination, to equal protection of the law.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ACHR
American Convention on Human Rights |
24
All persons are equal before the law. Consequently, they are entitled, without discrimination, to equal protection of the law.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
Convention of Belem do Para
Inter-American Convention on the Prevention, Punishment and Eradication of Violence Against Women (Convention of Belem do Para) |
4.f
Every woman has the right to the recognition, enjoyment, exercise and protection of all human rights and freedoms embodied in regional and international human rights instruments. These rights include, among others:
f. The right to equal protection before the law and of the law;
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality before the law and equal protection of the law |
Convention of Belem do Para
Inter-American Convention on the Prevention, Punishment and Eradication of Violence Against Women (Convention of Belem do Para) |
4.f
Every woman has the right to the recognition, enjoyment, exercise and protection of all human rights and freedoms embodied in regional and international human rights instruments. These rights include, among others:
f. The right to equal protection before the law and of the law;
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
Convention of Belem do Para
Inter-American Convention on the Prevention, Punishment and Eradication of Violence Against Women (Convention of Belem do Para) |
4.f
Every woman has the right to the recognition, enjoyment, exercise and protection of all human rights and freedoms embodied in regional and international human rights instruments. These rights include, among others:
f. The right to equal protection before the law and of the law;
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ACHPR
African Charter on Human and Peoples' Rights |
3
Every individual shall be equal before the law
Every individual shall be entitled to equal protection of the law
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality before the law and equal protection of the law |
ACHPR
African Charter on Human and Peoples' Rights |
3
Every individual shall be equal before the law
Every individual shall be entitled to equal protection of the law
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ACHPR
African Charter on Human and Peoples' Rights |
3
Every individual shall be equal before the law
Every individual shall be entitled to equal protection of the law
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
Maputo Protocol
Protocol to the African Charter on Human and Peoples’ Rights on the Rights of Women in Africa |
VIII
Women and men are equal before the law and shall have the right to equal protection andbenefit of the law. States Parties shall take all appropriate measures to ensure:
a) Effective access by women to judicial and legal services, including legal aid;
b) Support to local, national, regional and continental initiatives directed at providing women access to legal services, including legal aid;
c) The establishment of adequate educational and other appropriate structures with particular attention to women and to sensitise everyone to the rights of women;
d) That law enforcement organs at all levels are equipped to effectively interpret and enforce gender equality rights;
e)that women are represented equally in the judiciary and law enforcement organs;
f) Reform of existing discriminatory laws and practices in order to promote and protect the rights of women.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality before the law and equal protection of the law |
Maputo Protocol
Protocol to the African Charter on Human and Peoples’ Rights on the Rights of Women in Africa |
VIII
Women and men are equal before the law and shall have the right to equal protection andbenefit of the law. States Parties shall take all appropriate measures to ensure:
a) Effective access by women to judicial and legal services, including legal aid;
b) Support to local, national, regional and continental initiatives directed at providing women access to legal services, including legal aid;
c) The establishment of adequate educational and other appropriate structures with particular attention to women and to sensitise everyone to the rights of women;
d) That law enforcement organs at all levels are equipped to effectively interpret and enforce gender equality rights;
e)that women are represented equally in the judiciary and law enforcement organs;
f) Reform of existing discriminatory laws and practices in order to promote and protect the rights of women.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
Maputo Protocol
Protocol to the African Charter on Human and Peoples’ Rights on the Rights of Women in Africa |
VIII
Women and men are equal before the law and shall have the right to equal protection andbenefit of the law. States Parties shall take all appropriate measures to ensure:
a) Effective access by women to judicial and legal services, including legal aid;
b) Support to local, national, regional and continental initiatives directed at providing women access to legal services, including legal aid;
c) The establishment of adequate educational and other appropriate structures with particular attention to women and to sensitise everyone to the rights of women;
d) That law enforcement organs at all levels are equipped to effectively interpret and enforce gender equality rights;
e)that women are represented equally in the judiciary and law enforcement organs;
f) Reform of existing discriminatory laws and practices in order to promote and protect the rights of women.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ADHR
ASEAN Declaration on Human Rights |
3
Every person has the right of recognition everywhere as a person before the law. Every person is equal before the law. Every person is entitled without discrimination to equal protection of the law.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality before the law and equal protection of the law |
ADHR
ASEAN Declaration on Human Rights |
3
Every person has the right of recognition everywhere as a person before the law. Every person is equal before the law. Every person is entitled without discrimination to equal protection of the law.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ADHR
ASEAN Declaration on Human Rights |
3
Every person has the right of recognition everywhere as a person before the law. Every person is equal before the law. Every person is entitled without discrimination to equal protection of the law.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ECHR Protocol No. 12
Protocol No. 12 to the European Convention for the Protection of Human Rights and Fundamental Freedoms |
1
The enjoyment of any right set forth by law shall be secured without discrimination on any ground such as sex, race, colour, language, religion, political or other opinion, national or social origin, association with a national minority, property, birth or other status.
2. No one shall be discriminated against by any public authority on any ground such as those mentioned in paragraph 1.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality before the law and equal protection of the law |
ECHR Protocol No. 12
Protocol No. 12 to the European Convention for the Protection of Human Rights and Fundamental Freedoms |
1
The enjoyment of any right set forth by law shall be secured without discrimination on any ground such as sex, race, colour, language, religion, political or other opinion, national or social origin, association with a national minority, property, birth or other status.
2. No one shall be discriminated against by any public authority on any ground such as those mentioned in paragraph 1.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ECHR Protocol No. 12
Protocol No. 12 to the European Convention for the Protection of Human Rights and Fundamental Freedoms |
1
The enjoyment of any right set forth by law shall be secured without discrimination on any ground such as sex, race, colour, language, religion, political or other opinion, national or social origin, association with a national minority, property, birth or other status.
2. No one shall be discriminated against by any public authority on any ground such as those mentioned in paragraph 1.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
European Framework Convention on Minorities
Council of Europe Framework Convention for the Protection of National Minorities |
4,1
The Parties undertake to guarantee to persons belonging to national minorities the right of equality before the law and of equal protection of the law. In this respect, any discrimination based on belonging to a national minority shall be prohibited.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality before the law and equal protection of the law |
European Framework Convention on Minorities
Council of Europe Framework Convention for the Protection of National Minorities |
4,1
The Parties undertake to guarantee to persons belonging to national minorities the right of equality before the law and of equal protection of the law. In this respect, any discrimination based on belonging to a national minority shall be prohibited.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
European Framework Convention on Minorities
Council of Europe Framework Convention for the Protection of National Minorities |
4,1
The Parties undertake to guarantee to persons belonging to national minorities the right of equality before the law and of equal protection of the law. In this respect, any discrimination based on belonging to a national minority shall be prohibited.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to remedy |
UDHR
Universal Declaration of human rights |
8
Everyone has the right to an effective remedy by the competent national tribunals for acts violating the fundamental rights granted him by the constitution or by law.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to remedy |
ICCPR
International Covenant on Civil and Political Rights |
2.3
Each State Party to the present Covenant undertakes:
(a) To ensure that any person whose rights or freedoms as herein recognized are violated shall have an effective remedy, notwithstanding that the violation has been committed by persons acting in an official capacity;
(b) To ensure that any person claiming such a remedy shall have his right thereto determined by competent judicial, administrative or legislative authorities, or by any other competent authority provided for by the legal system of the State, and to develop the possibilities of judicial remedy;
(c) To ensure that the competent authorities shall enforce such remedies when granted.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to remedy |
ICERD
International Convention on the Elimination of All Forms of Racial Discrimination |
6
States Parties shall assure to everyone within their jurisdiction effective protection and remedies, through the competent national tribunals and other State institutions, against any acts of racial discrimination which violate his human rights and fundamental freedoms contrary to this Convention, as well as the right to seek from such tribunals just and adequate reparation or satisfaction for any damage suffered as a result of such discrimination.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to remedy |
UNDROP
United Nations Declaration on the Rights of Peasants and Other People Working in Rural Areas |
12
1. Peasants and other people working in rural areas have the right to effective and non-discriminatory access to justice, including access to fair procedures for the resolution of disputes and to effective remedies for all infringements of their human rights. Such decisions shall give due consideration to their customs, traditions, rules and legal systems in conformity with relevant obligations under international human rights law.
2. States shall provide for non-discriminatory access, through impartial and competent judicial and administrative bodies, to timely, affordable and effective means of resolving disputes in the language of the persons concerned, and shall provide effective and prompt remedies, which may include a right of appeal, restitution, indemnity, compensation and reparation. 3. Peasants and other people working in rural areas have the right to legal assistance. States shall consider additional measures, including legal aid, to support peasants and other people working in rural areas who would otherwise not have access to administrative and judicial services.
4. States shall consider measures to strengthen relevant national institutions for the promotion and protection of all human rights, including the rights described in the present Declaration.
5. States shall provide peasants and other people working in rural areas with effective mechanisms for the prevention of and redress for any action that has the aim or effect of violating their human rights, arbitrarily dispossessing them of their land and
natural resources or of depriving them of their means of subsistence and integrity, and for any form of forced sedentarization or population displacement.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to remedy |
UNDROP
United Nations Declaration on the Rights of Peasants and Other People Working in Rural Areas |
17.5
Peasants and other people working in rural areas who have been arbitrarily or unlawfully deprived of their lands have the right, individually and/or collectively, in association with others or as a community, to return to their land of which they were arbitrarily or unlawfully deprived, including in cases of natural disasters and/or armed conflict and to have restored their access to the natural resources used in their activities and necessary for the enjoyment of adequate living conditions, whenever possible, or to receive just, fair and lawful compensation when their return is not possible.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to remedy |
UNDRIP
United Nations Declaration on the Rights of Indigenous Peoples |
10
Indigenous peoples shall not be forcibly removed from their lands or territories. No relocation shall take place without the free, prior and informed consent of the indigenous peoples concerned and after agreement on just and fair
compensation and, where possible, with the option of return.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to remedy |
UNDRIP
United Nations Declaration on the Rights of Indigenous Peoples |
28
1. Indigenous peoples have the right to redress, by means that can include restitution or, when this is not possible, just, fair and equitable compensation, for the lands, territories and resources which they have traditionally owned or otherwise
occupied or used, and which have been confiscated, taken, occupied, used or damaged without their free, prior and informed consent.
2. Unless otherwise freely agreed upon by the peoples concerned, compensation shall take the form of lands, territories and resources equal in quality, size and legal status or of monetary compensation or other appropriate redress.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to remedy |
UNDRIP
United Nations Declaration on the Rights of Indigenous Peoples |
32.3
States shall provide effective mechanisms for just and fair redress for any such activities, and appropriate measures shall be taken to mitigate adverse environmental, economic, social, cultural or spiritual impact.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to remedy |
UNDRIP
United Nations Declaration on the Rights of Indigenous Peoples |
40
Indigenous peoples have the right to access to and prompt decision through just and fair procedures for the resolution of conflicts and disputes with States or other parties, as well as to effective remedies for all infringements of their
individual and collective rights. Such a decision shall give due consideration to the customs, traditions, rules and legal systems of the indigenous peoples concerned and international human rights.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to remedy |
UNDRIP
United Nations Declaration on the Rights of Indigenous Peoples |
8.2
2. States shall provide effective mechanisms for prevention of, and redress for:
(a) Any action which has the aim or effect of depriving them of their
integrity as distinct peoples, or of their cultural values or ethnic identities;
(b) Any action which has the aim or effect of dispossessing them of their lands, territories or resources;
(c) Any form of forced population transfer which has the aim or effect of violating or undermining any of their rights;
(d) Any form of forced assimilation or integration;
(e) Any form of propaganda designed to promote or incite racial or ethnic discrimination directed against them.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to remedy |
ILO C169
Indigenous and Tribal Peoples Convention, 1989 (no.169) – ILO 169 |
15.2
In cases in which the State retains the ownership of mineral or sub-surface resources or rights to other resources pertaining to lands, governments shall establish or maintain procedures through which they shall consult these peoples, with a view to ascertaining whether and to what degree their interests would be prejudiced, before undertaking or permitting any programmes for the exploration or exploitation of such resources pertaining to their lands. The peoples concerned shall wherever possible participate in the benefits of such activities, and shall receive fair compensation for any damages which they may sustain as a result of such activities.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to remedy |
ILO C169
Indigenous and Tribal Peoples Convention, 1989 (no.169) – ILO 169 |
16.3; 16.4; & 16.5
3. Whenever possible, these peoples shall have the right to return to their traditional lands, as soon as the grounds for relocation cease to exist.
4. When such return is not possible, as determined by agreement or, in the absence of such agreement, through appropriate procedures, these peoples shall be provided in all possible cases with lands of quality and legal status at least equal to that of the lands previously occupied by them, suitable to provide for their present needs and future development. Where the peoples concerned express a preference for compensation in money or in kind, they shall be so compensated under appropriate guarantees.
5. Persons thus relocated shall be fully compensated for any resulting loss or injury.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to remedy |
ECHR
European Convention for the Protection of Human Rights and Fundamental Freedoms |
13
Everyone whose rights and freedoms as set forth in this Convention are violated shall have an effective remedy before a national authority notwithstanding that the violation has been committed by persons acting in an official capacity.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to remedy |
Aarhus Convention
Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters |
1
In order to contribute to the protection of the right of every person of present and future generations to live in an environment adequate to his or her health and well-being, each Party shall guarantee the rights of access to information, public participation in decision-making, and access to justice in environmental matters in accordance with the provisions of this Convention.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to remedy |
Aarhus Convention
Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters |
9
1. Each Party shall, within the framework of its national legislation, ensure that any person who considers that his or her request for information under article 4 has been ignored, wrongfully refused, whether in part or in full, inadequately answered, or otherwise not dealt with in accordance with the provisions of that article, has access to a review procedure before a court of law or another independent and impartial body established by law. In the circumstances where a Party provides for such a review by a court of law, it shall ensure that such a person also has access to an expeditious procedure established by law that is free of charge or inexpensive for reconsideration by a public authority or review by an independent and impartial body other than a court of law. Final decisions under this paragraph 1 shall be binding on the public authority holding the information. Reasons shall be stated in writing, at least where access to information is refused under this paragraph.
2. Each Party shall, within the framework of its national legislation, ensure that members of the public concerned
(a) Having a sufficient interest or, alternatively, (b) Maintaining impairment of a right, where the administrative procedural law of a Party requires this as a precondition, have access to a review procedure before a court of law and/or another independent and impartial body established by law, to challenge the substantive and procedural legality of any decision, act or omission subject to the provisions of article 6 and, where so provided for under national law and without prejudice to paragraph 3 below, of other relevant provisions of this Convention. What constitutes a sufficient interest and impairment of a right shall be determined in accordance with the requirements of national law and consistently with the objective of giving the public concerned wide access to justice within the scope of this Convention. To this end, the interest of any non-governmental organization meeting the requirements referred to in article 2, paragraph 5, shall be deemed sufficient for the purpose of subparagraph (a) above. Such organizations shall also be deemed to have rights capable of being impaired for the purpose of subparagraph (b) above. The provisions of this paragraph 2 shall not exclude the possibility of a preliminary review procedure before an administrative authority and shall not affect the requirement of exhaustion of administrative review procedures prior to recourse to judicial review procedures, where such a requirement exists under national law.
3. In addition and without prejudice to the review procedures referred to in paragraphs 1 and 2 above, each Party shall ensure that, where they meet the criteria, if any, laid down in its national law, members of the public have access to administrative or judicial procedures to challenge acts and omissions by private persons and public authorities which contravene provisions of its national law relating to the environment.
4. In addition and without prejudice to paragraph 1 above, the procedures referred to in paragraphs 1, 2 and 3 above shall provide adequate and effective remedies, including injunctive relief as appropriate, and be fair, equitable, timely and not prohibitively expensive. Decisions under this article shall be given or recorded in writing. Decisions of courts, and whenever possible of other bodies, shall be publicly accessible.
5. In order to further the effectiveness of the provisions of this article, each Party shall ensure that information is provided to the public on access to administrative and judicial review procedures and shall consider the establishment of appropriate assistance mechanisms to remove or reduce financial and other barriers to access to justice.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to remedy |
ADRDM
American Declaration on the Rights and Duties of Man |
XXIV
Every person has the right to submit respectful petitions to any competent authority, for reasons of either general or private interest, and the right to obtain a prompt decision thereon.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to remedy |
ACHR
American Convention on Human Rights |
10
Every person has the right to be compensated in accordance with the law in the event he has been sentenced by a final judgment through a miscarriage of justice.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to remedy |
ACHR
American Convention on Human Rights |
25
1. Everyone has the right to simple and prompt recourse, or any other effective recourse, to a competent court or tribunal for protection against acts that violate his fundamental rights recognized by the constitution or laws of the state concerned or by this Convention, even though such violation may have been committed by persons acting in the course of their official duties.
2. The States Parties undertake:
a. to ensure that any person claiming such remedy shall have his rights determined by the competent authority provided for by the legal system of the state;
b. to develop the possibilities of judicial remedy; and
c. to ensure that the competent authorities shall enforce such remedies when granted.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to remedy |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
1
The objective of the present Agreement is to guarantee the full and effective implementation in Latin America and the Caribbean of the rights of access to environmental information, public participation in the environmental decision-making process and access to justice in environmental matters, and the creation and strengthening of capacities and cooperation, contributing to the protection of the right of every person of present and future generations to live in a healthy environment and to sustainable development.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to remedy |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
4,7
No provision in the present Agreement shall limit or repeal other more favourable rights and guarantees set forth, at present or in the future, in the legislation of a State Party or in any other international agreement to which a State is party, or prevent
a State Party from granting broader access to environmental information, public participation in the environmental decisionmaking process and justice in environmental matters.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to remedy |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
8
1. Each Party shall guarantee the right of access to justice in environmental matters in accordance with the guarantees of due process.
2. Each Party shall ensure, in the framework of its domestic legislation, access to judicial and administrative mechanisms to challenge and appeal, with respect to substance and procedure:
(a) any decision, action or omission related to the access to environmental information;
(b) any decision, action or omission related to public participation in the decision-making process regarding environmental matters; and
(c) any other decision, action or omission that affects or could affect the environment adversely or violate laws and regulations related to the environment.
3. To guarantee the right of access to justice in environmental matters, each Party shall have, considering its circumstances:
(a) competent State entities with access to expertise in environmental matters;
(b) effective, timely, public, transparent and impartial procedures that are not prohibitively expensive;
(c) broad active legal standing in defence of the environment, in accordance with domestic legislation;
(d) the possibility of ordering precautionary and interim measures, inter alia, to prevent, halt, mitigate or rehabilitate damage to the environment;
(e) measures to facilitate the production of evidence of environmental damage, when appropriate and as applicable, such as the reversal of the burden of proof and the dynamic burden of proof;
(f) mechanisms to execute and enforce judicial and administrative decisions in a timely manner; and
(g) mechanisms for redress, where applicable, such as restitution to the condition prior to the damage, restoration, compensation or payment of a financial penalty, satisfaction, guarantees of non-repetition, assistance for affected persons and financial instruments to support redress.
4. To facilitate access to justice in environmental matters for the public, each Party shall establish:
(a) measures to minimize or eliminate barriers to the exercise of the right of access to justice;
(b) means to publicize the right of access to justice and the procedures to ensure its effectiveness;
(c) mechanisms to systematize and disseminate judicial and administrative decisions, as appropriate; and
(d) the use of interpretation or translation of languages other than the official languages when necessary for the exercise of that right.
5. In order to give effect to the right of access to justice, each Party shall meet the needs of persons or groups in vulnerable situations by establishing support mechanisms, including, as appropriate, free technical and legal assistance.
6. Each Party shall ensure that the judicial and administrative decisions adopted in environmental matters and their legal grounds are set out in writing.
7. Each Party shall promote, where appropriate, alternative dispute resolution mechanisms in environmental matters, such as mediation, conciliation or other means that allow such disputes to be prevented or resolved.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to remedy |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
9,3
3. Each Party shall also take appropriate, effective and timely measures to prevent, investigate and punish attacks, threats or intimidations that human rights defenders in environmental
matters may suffer while exercising the rights set out in the present Agreement.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to remedy |
ACHPR
African Charter on Human and Peoples' Rights |
21
All peoples shall freely dispose of their wealth and natural resources. This right shall be exercised in the exclusive interest of the people. In no case shall a people be deprived of it
In case of spoilation, the dispossessed people shall have the right to the lawful recovery of its property as well as to an adequate compensation.
The free disposal of wealth and natural resources shall be exercised without prejudice to the obligation of promoting international economic cooperation based on mutual respect, equitable exchange and the principles of international law.
State Parties to the present Charter shall individually and collectively exercise the right to free disposal of their wealth and natural resources with a view to strengthening African Unity and solidarity.
State Parties to the present Charter shall undertake to eliminate all forms of foreign exploitation particularly that practised by international monopolies so as to enable their peoples to fully benefit from the advantages derived from their national resources.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to remedy |
Maputo Protocol
Protocol to the African Charter on Human and Peoples’ Rights on the Rights of Women in Africa |
XXV
The States Parties undertake to:
a) Provide for appropriate remedies to any woman whose rights or freedoms, as herein recognised, have been violated;
b) Ensure that such remedies are determined by competent judicial, administrative or legislative authorities, or by any other competent authority provided for by law.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to remedy |
ADHR
ASEAN Declaration on Human Rights |
5
Every person has the right to an effective and enforceable remedy, to be determined by a court or other competent authorities, for acts violating the rights granted to that person by the constitution or by law
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to remedy |
UNDHRD
UN Declaration on Human Rights Defenders |
9
1. In the exercise of human rights and fundamental freedoms, including the promotion and protection of human rights as referred to in the present Declaration, everyone has the right, individually and in association with others, to benefit from an effective remedy and to be protected in the event of the violation of those rights.
2. To this end, everyone whose rights or freedoms are allegedly violated has the right, either in person or through legally authorized representation, to complain to and have that complaint promptly reviewed in a public hearing before an independent, impartial and competent judicial or other authority established by law and to obtain from such an authority a decision, in accordance with law, providing redress, including any compensation due, where there has been a violation of that person’s rights or freedoms, as well as enforcement of the eventual decision and award, all without undue delay.
3. To the same end, everyone has the right, individually and in association with others, inter alia:
(a) To complain about the policies and actions of individual officials and governmental bodies with
regard to violations of human rights and fundamental freedoms, by petition or other appropriate means, to competent domestic judicial, administrative or legislative authorities or any other competent authority provided for by the legal system of the State, which should render their decision on the complaint without undue delay;
(b) To attend public hearings, proceedings and trials so as to form an opinion on their compliance with national law and applicable international obligations and commitments;
(c) To offer and provide professionally qualified legal assistance or other relevant advice and
assistance in defending human rights and fundamental freedoms.
4. To the same end, and in accordance with applicable international instruments and procedures, everyone has the right, individually and in association with others, to unhindered access to and communication with international bodies with general or special competence to receive and consider communications on matters of human rights and fundamental freedoms.
5. The State shall conduct a prompt and impartial investigation or ensure that an inquiry takes place
whenever there is reasonable ground to believe that a violation of human rights and fundamental freedoms has occurred in any territory under its jurisdiction.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
