{"id":"https://openalex.org/W7225101696","doi":"https://doi.org/10.59403/29zd79j","title":"The Presumption of Innocence in Tax Procedures: A Commentary on the ECtHR Decision in Aroutsidis v. Greece","display_name":"The Presumption of Innocence in Tax Procedures: A Commentary on the ECtHR Decision in Aroutsidis v. Greece","publication_year":2026,"publication_date":"2026-11-02","ids":{"openalex":"https://openalex.org/W7225101696","doi":"https://doi.org/10.59403/29zd79j"},"language":"en","primary_location":{"id":"doi:10.59403/29zd79j","doi":"https://doi.org/10.59403/29zd79j","is_oa":false,"landing_page_url":"https://doi.org/10.59403/29zd79j","pdf_url":null,"source":{"id":"https://openalex.org/S2764746468","display_name":"European Taxation","issn_l":"0014-3138","issn":["0014-3138","2352-9199"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","jufo-1"],"host_organization":"https://openalex.org/P4324113518","host_organization_name":"IBFD","host_organization_lineage":["https://openalex.org/P4324113518"],"host_organization_lineage_names":["IBFD"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"European Taxation","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5045772647","display_name":"Sofia Vrontou","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Sofia Vrontou","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5045772647"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.91486713,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":null,"biblio":{"volume":"66","issue":"11","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.7577999830245972,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.7577999830245972,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13710","display_name":"European and International Law Studies","score":0.16110000014305115,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14115","display_name":"Legal processes and jurisprudence","score":0.020500000566244125,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/presumption-of-innocence","display_name":"presumption of innocence","score":0.9959999918937683},{"id":"https://openalex.org/keywords/european-court-of-human-rights","display_name":"European Court of Human Rights","score":0.8690000176429749}],"concepts":[{"id":"https://openalex.org/C2779878133","wikidata":"https://www.wikidata.org/wiki/Q275462","display_name":"Presumption of innocence","level":2,"score":0.8636000156402588},{"id":"https://openalex.org/C2777710833","wikidata":"https://www.wikidata.org/wiki/Q1454723","display_name":"Acquittal","level":2,"score":0.7401000261306763},{"id":"https://openalex.org/C2780253743","wikidata":"https://www.wikidata.org/wiki/Q132382","display_name":"Presumption","level":2,"score":0.7315000295639038},{"id":"https://openalex.org/C2778447849","wikidata":"https://www.wikidata.org/wiki/Q2648051","display_name":"Obligation","level":2,"score":0.6782000064849854},{"id":"https://openalex.org/C2778012447","wikidata":"https://www.wikidata.org/wiki/Q1034415","display_name":"Scope (computer science)","level":2,"score":0.6669999957084656},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.6420999765396118},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.6223999857902527},{"id":"https://openalex.org/C2780608745","wikidata":"https://www.wikidata.org/wiki/Q367293","display_name":"Convention","level":2,"score":0.5605999827384949},{"id":"https://openalex.org/C169437150","wikidata":"https://www.wikidata.org/wiki/Q8458","display_name":"Human rights","level":2,"score":0.445499986410141},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.414900004863739},{"id":"https://openalex.org/C2778392301","wikidata":"https://www.wikidata.org/wiki/Q1156800","display_name":"Restitution","level":2,"score":0.3950999975204468},{"id":"https://openalex.org/C504945742","wikidata":"https://www.wikidata.org/wiki/Q146071","display_name":"Criminal procedure","level":2,"score":0.33500000834465027},{"id":"https://openalex.org/C48103436","wikidata":"https://www.wikidata.org/wiki/Q599031","display_name":"State (computer science)","level":2,"score":0.3215000033378601},{"id":"https://openalex.org/C2776862595","wikidata":"https://www.wikidata.org/wiki/Q3128539","display_name":"High Court","level":2,"score":0.30570000410079956},{"id":"https://openalex.org/C2776548248","wikidata":"https://www.wikidata.org/wiki/Q12621536","display_name":"Judgement","level":2,"score":0.28780001401901245},{"id":"https://openalex.org/C202565627","wikidata":"https://www.wikidata.org/wiki/Q146491","display_name":"Criminal law","level":2,"score":0.2750999927520752},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.2680000066757202},{"id":"https://openalex.org/C158154518","wikidata":"https://www.wikidata.org/wiki/Q7310970","display_name":"Relevance (law)","level":2,"score":0.26080000400543213},{"id":"https://openalex.org/C2780765947","wikidata":"https://www.wikidata.org/wiki/Q12033531","display_name":"Administration (probate law)","level":2,"score":0.25859999656677246},{"id":"https://openalex.org/C199776023","wikidata":"https://www.wikidata.org/wiki/Q202875","display_name":"Negotiation","level":2,"score":0.25459998846054077}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.59403/29zd79j","doi":"https://doi.org/10.59403/29zd79j","is_oa":false,"landing_page_url":"https://doi.org/10.59403/29zd79j","pdf_url":null,"source":{"id":"https://openalex.org/S2764746468","display_name":"European Taxation","issn_l":"0014-3138","issn":["0014-3138","2352-9199"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","jufo-1"],"host_organization":"https://openalex.org/P4324113518","host_organization_name":"IBFD","host_organization_lineage":["https://openalex.org/P4324113518"],"host_organization_lineage_names":["IBFD"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"European Taxation","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":1.0,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2270454712","https://openalex.org/W2340613885","https://openalex.org/W7217300416","https://openalex.org/W2565929055","https://openalex.org/W2770801155","https://openalex.org/W2906380129","https://openalex.org/W7061628037","https://openalex.org/W7014754707","https://openalex.org/W7132236711","https://openalex.org/W2984620957"],"abstract_inverted_index":{"In":[0],"this":[1],"note,":[2],"the":[3,6,9,20,23,31,39,47,54,58,62,69,77,86,96,103],"author":[4],"examines":[5],"decision":[7],"of":[8,12,22,25,30,46,57,60,64,79,89,98,106],"European":[10],"Court":[11],"Human":[13],"Rights":[14],"in":[15,33,44],"Aroutsidis":[16],"v.":[17],"Greece":[18],"concerning":[19],"application":[21],"presumption":[24,59],"innocence":[26],"under":[27],"article":[28],"6(2)":[29],"Convention":[32],"subsequent":[34,73,104],"administrative":[35,74,80,108],"tax":[36],"proceedings":[37],"following":[38],"applicant\u2019s":[40],"final":[41,91],"criminal":[42,71],"acquittal":[43],"respect":[45,85],"same":[48],"factual":[49],"circumstances.":[50],"It":[51,93],"focuses":[52],"on":[53],"temporal":[55],"scope":[56],"innocence,":[61],"requirement":[63],"a":[65,90,99],"sufficient":[66],"connection":[67],"between":[68],"concluded":[70],"and":[72,76,82,102],"proceedings,":[75],"obligation":[78],"authorities":[81],"courts":[83],"to":[84],"operative":[87],"part":[88],"acquittal.":[92],"further":[94],"considers":[95],"principle":[97],"lawful":[100],"judge":[101],"development":[105],"Greek":[107],"case":[109],"law.":[110]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2026-11-03T00:00:00"}
