LOCAL DEMOCRACY AND HUMAN RIGHTS IN THE COUNCIL OF EUROPE: RECONSIDERING THE PRINCIPLE OF SUBSIDIARITY (WITH REFERENCE TO TAXATION)

The principle of subsidiarity is a concept that is currently receiving increased attention within the fields of both European human rights law and governance practice. The present study examines the manner in which subsidiarity is implemented within the Council of Europe, with a particular focus on its application in the context of the protection of fundamental human rights and taxation. The paper aims to explore the evolving role of local and regional authorities in implementing European human rights standards while maintaining fiscal responsibility and legal accountability. The research focuses on how the European Court of Human Rights applies the subsidiarity principle to tax-related cases, balancing national discretion with Convention-based safeguards. The study applies a doctrinal methodology, combining legal theory with case law analysis. It investigates leading Court’s judgments (e.g., Ferrazzini v. Italy, Gasus Dosier v. the Netherlands, Bulves AD v. Bulgaria) to identify the legal logic, proportionality tests, and the Court’s reasoning in taxation matters. Additionally, the paper examines the links between subsidiarity, fiscal autonomy and sustainable development, focusing on the local implementation of SDGs 11, 13 and 16. As a result, the paper explores how subsidiarity can empower local self-government bodies to administer taxes competently and act as key human rights stakeholders. The findings show that combining human rights law with the SDGs increases local democratic legitimacy and policy coherence. The research provides a framework for aligning fiscal governance with human rights protections, offering practical insights to policymakers, legal scholars and European institutions seeking to reinforce local governance based on the rule of law.