Abstract
The protection of the right of possession provided by Art. 1 Protocol 1 (P1–1) of the European Convention on Human Rights (ECHR) has been undervalued in comparison with other basic ECHR rights. In recent years, however, it has demonstrated its dynamic nature and has overtaken national constitutional provisions in certain areas. The provision protects against imprecise, discretionary or retrospective rules on taxation, contributions and forfeiture as well as against financial discrimination on unfair grounds. It has developed into a quality control provision on lawfulness, equal treatment and proportionality for rule sets of financial importance for persons and companies. It is potentially capable of exerting an influence on areas of law involving financial issues where this would hardly have been expected before.
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