Tax violations in the European Court of Human Rights

One of the achievements of human rights and the initiative of the European Court of Human Rights is the concept of criminal matters. One of the important elements of the application of Article 6 of the European Convention on Human Rights, which includes the criterion of fair trial, is the entry of the guarantee of the implementation of the provision into the criminal matters. In the law of direct taxes, there is a guarantee of executions for tax violations, which in case of entering the criminal matters, it will be necessary to observe the principles of fair proceedings. The main question of this research is to compare the criminal scope of tax violations in Iran's legal system with the practice of the European Court of Human Rights. In order to answer this question, we will first discuss the concept of criminal matters and its criteria, then guarantee the implementation of the aforementioned violations, and finally, the procedures related to dealing with this type of violations.