127. The Court reiterates its case-law, according to which tax disputes fall outside the scope of civil rights and obligations, despite the pecuniary effects which they necessarily entail for the taxpayer (see Ferrazzini v. Italy [GC], no. 44759/98, §§ 29-31, 12 July 2001).
Curtea Europeană a Drepturilor Omului
(Decizia din data de 5 februarie 2019, Formela împotriva Poloniei, CE:ECHR:2019:0205DEC003165108, disponibilă aici)