Подробнее см.: Roy Rohatgi. Basic International Taxation. Second Edition. Vol. 1. Principles. Taxmann, 2007. Р. 59.
77
European Court of Human Rights. URL: www.echr.coe.int.
78
Riener v. Bulgaria (Application № 46343/99). European Court of Human Rights. 2006. 23th May. URL: hudoc.echr.coe.int/eng?i=001-75463#{"itemid":["001-75463"]}