id	sid	tid	token	lemma	pos
tahrj-4809	1	1	the	the	DET
tahrj-4809	1	2	age	age	NOUN
tahrj-4809	1	3	of	of	ADP
tahrj-4809	1	4	human	human	ADJ
tahrj-4809	1	5	rights	right	NOUN
tahrj-4809	1	6	journal	journal	NOUN
tahrj-4809	1	7	,	,	PUNCT
tahrj-4809	1	8	12	12	NUM
tahrj-4809	1	9	(	(	PUNCT
tahrj-4809	1	10	june	june	PROPN
tahrj-4809	1	11	2019	2019	NUM
tahrj-4809	1	12	)	)	PUNCT
tahrj-4809	2	1	pp	pp	ADP
tahrj-4809	2	2	.	.	PUNCT
tahrj-4809	3	1	84	84	NUM
tahrj-4809	3	2	-	-	SYM
tahrj-4809	3	3	104	104	NUM
tahrj-4809	3	4	issn	issn	NOUN
tahrj-4809	3	5	:	:	PUNCT
tahrj-4809	3	6	2340	2340	NUM
tahrj-4809	3	7	-	-	SYM
tahrj-4809	3	8	9592	9592	NUM
tahrj-4809	3	9	doi	doi	NOUN
tahrj-4809	3	10	:	:	PUNCT
tahrj-4809	3	11	10.17561	10.17561	NUM
tahrj-4809	3	12	/	/	SYM
tahrj-4809	3	13	tahrj.n12.5	tahrj.n12.5	PRON
tahrj-4809	3	14	84	84	NUM
tahrj-4809	3	15	extra	extra	ADJ
tahrj-4809	3	16	-	-	NOUN
tahrj-4809	3	17	taxation	taxation	NOUN
tahrj-4809	3	18	and	and	CCONJ
tahrj-4809	3	19	property	property	NOUN
tahrj-4809	3	20	right	right	ADV
tahrj-4809	3	21	in	in	ADP
tahrj-4809	3	22	the	the	DET
tahrj-4809	3	23	european	european	PROPN
tahrj-4809	3	24	union	union	PROPN
tahrj-4809	3	25	law	law	PROPN
tahrj-4809	3	26	carlos	carlos	PROPN
tahrj-4809	3	27	maría	maría	PROPN
tahrj-4809	3	28	lópez	lópez	PROPN
tahrj-4809	3	29	espadafor1	espadafor1	PROPN
tahrj-4809	4	1	abstract	abstract	ADJ
tahrj-4809	4	2	:	:	PUNCT
tahrj-4809	4	3	indirect	indirect	ADJ
tahrj-4809	4	4	taxes	taxis	NOUN
tahrj-4809	4	5	are	be	AUX
tahrj-4809	4	6	the	the	DET
tahrj-4809	4	7	essence	essence	NOUN
tahrj-4809	4	8	-and	-and	PUNCT
tahrj-4809	4	9	the	the	DET
tahrj-4809	4	10	main	main	ADJ
tahrj-4809	4	11	priorityof	priorityof	ADJ
tahrj-4809	4	12	tax	tax	NOUN
tahrj-4809	4	13	harmonization	harmonization	NOUN
tahrj-4809	4	14	in	in	ADP
tahrj-4809	4	15	the	the	DET
tahrj-4809	4	16	european	european	PROPN
tahrj-4809	4	17	union	union	PROPN
tahrj-4809	4	18	.	.	PUNCT
tahrj-4809	5	1	the	the	DET
tahrj-4809	5	2	vast	vast	ADJ
tahrj-4809	5	3	majority	majority	NOUN
tahrj-4809	5	4	of	of	ADP
tahrj-4809	5	5	eu	eu	PROPN
tahrj-4809	5	6	tax	tax	NOUN
tahrj-4809	5	7	harmonization	harmonization	NOUN
tahrj-4809	5	8	directives	directive	NOUN
tahrj-4809	5	9	refer	refer	VERB
tahrj-4809	5	10	to	to	ADP
tahrj-4809	5	11	this	this	DET
tahrj-4809	5	12	type	type	NOUN
tahrj-4809	5	13	of	of	ADP
tahrj-4809	5	14	taxation	taxation	NOUN
tahrj-4809	5	15	.	.	PUNCT
tahrj-4809	6	1	at	at	ADP
tahrj-4809	6	2	the	the	DET
tahrj-4809	6	3	same	same	ADJ
tahrj-4809	6	4	time	time	NOUN
tahrj-4809	6	5	,	,	PUNCT
tahrj-4809	6	6	indirect	indirect	ADJ
tahrj-4809	6	7	taxes	taxis	NOUN
tahrj-4809	6	8	constitute	constitute	VERB
tahrj-4809	6	9	the	the	DET
tahrj-4809	6	10	field	field	NOUN
tahrj-4809	6	11	in	in	ADP
tahrj-4809	6	12	which	which	PRON
tahrj-4809	6	13	the	the	DET
tahrj-4809	6	14	principles	principle	NOUN
tahrj-4809	6	15	of	of	ADP
tahrj-4809	6	16	tax	tax	NOUN
tahrj-4809	6	17	justice	justice	NOUN
tahrj-4809	6	18	are	be	AUX
tahrj-4809	6	19	less	less	ADV
tahrj-4809	6	20	defined	define	VERB
tahrj-4809	6	21	,	,	PUNCT
tahrj-4809	6	22	either	either	CCONJ
tahrj-4809	6	23	regarding	regard	VERB
tahrj-4809	6	24	eu	eu	PROPN
tahrj-4809	6	25	member	member	NOUN
tahrj-4809	6	26	states	state	NOUN
tahrj-4809	6	27	,	,	PUNCT
tahrj-4809	6	28	or	or	CCONJ
tahrj-4809	6	29	the	the	DET
tahrj-4809	6	30	institutions	institution	NOUN
tahrj-4809	6	31	of	of	ADP
tahrj-4809	6	32	the	the	DET
tahrj-4809	6	33	european	european	PROPN
tahrj-4809	6	34	union	union	PROPN
tahrj-4809	6	35	.	.	PUNCT
tahrj-4809	7	1	this	this	PRON
tahrj-4809	7	2	is	be	AUX
tahrj-4809	7	3	an	an	DET
tahrj-4809	7	4	issue	issue	NOUN
tahrj-4809	7	5	about	about	ADP
tahrj-4809	7	6	which	which	PRON
tahrj-4809	7	7	no	no	DET
tahrj-4809	7	8	explicit	explicit	ADJ
tahrj-4809	7	9	reference	reference	NOUN
tahrj-4809	7	10	has	have	AUX
tahrj-4809	7	11	been	be	AUX
tahrj-4809	7	12	found	find	VERB
tahrj-4809	7	13	within	within	ADP
tahrj-4809	7	14	the	the	DET
tahrj-4809	7	15	eu	eu	PROPN
tahrj-4809	7	16	original	original	ADJ
tahrj-4809	7	17	or	or	CCONJ
tahrj-4809	7	18	primary	primary	ADJ
tahrj-4809	7	19	law	law	NOUN
tahrj-4809	7	20	;	;	PUNCT
tahrj-4809	7	21	we	we	PRON
tahrj-4809	7	22	do	do	AUX
tahrj-4809	7	23	n’t	not	PART
tahrj-4809	7	24	find	find	VERB
tahrj-4809	7	25	it	it	PRON
tahrj-4809	7	26	in	in	ADP
tahrj-4809	7	27	the	the	DET
tahrj-4809	7	28	treaty	treaty	NOUN
tahrj-4809	7	29	of	of	ADP
tahrj-4809	7	30	the	the	DET
tahrj-4809	7	31	european	european	PROPN
tahrj-4809	7	32	union	union	PROPN
tahrj-4809	7	33	or	or	CCONJ
tahrj-4809	7	34	in	in	ADP
tahrj-4809	7	35	the	the	DET
tahrj-4809	7	36	treaty	treaty	NOUN
tahrj-4809	7	37	on	on	ADP
tahrj-4809	7	38	the	the	DET
tahrj-4809	7	39	functioning	functioning	NOUN
tahrj-4809	7	40	of	of	ADP
tahrj-4809	7	41	the	the	DET
tahrj-4809	7	42	european	european	PROPN
tahrj-4809	7	43	union	union	PROPN
tahrj-4809	7	44	.	.	PUNCT
tahrj-4809	8	1	the	the	DET
tahrj-4809	8	2	materialization	materialization	NOUN
tahrj-4809	8	3	of	of	ADP
tahrj-4809	8	4	the	the	DET
tahrj-4809	8	5	fundamental	fundamental	ADJ
tahrj-4809	8	6	rights	right	NOUN
tahrj-4809	8	7	in	in	ADP
tahrj-4809	8	8	the	the	DET
tahrj-4809	8	9	area	area	NOUN
tahrj-4809	8	10	of	of	ADP
tahrj-4809	8	11	community	community	NOUN
tahrj-4809	8	12	taxation	taxation	NOUN
tahrj-4809	8	13	will	will	AUX
tahrj-4809	8	14	be	be	AUX
tahrj-4809	8	15	of	of	ADP
tahrj-4809	8	16	crucial	crucial	ADJ
tahrj-4809	8	17	importance	importance	NOUN
tahrj-4809	8	18	for	for	ADP
tahrj-4809	8	19	the	the	DET
tahrj-4809	8	20	concretion	concretion	NOUN
tahrj-4809	8	21	of	of	ADP
tahrj-4809	8	22	these	these	DET
tahrj-4809	8	23	principles	principle	NOUN
tahrj-4809	8	24	,	,	PUNCT
tahrj-4809	8	25	especially	especially	ADV
tahrj-4809	8	26	in	in	ADP
tahrj-4809	8	27	relation	relation	NOUN
tahrj-4809	8	28	to	to	ADP
tahrj-4809	8	29	the	the	DET
tahrj-4809	8	30	property	property	NOUN
tahrj-4809	8	31	right	right	NOUN
tahrj-4809	8	32	.	.	PUNCT
tahrj-4809	9	1	thus	thus	ADV
tahrj-4809	9	2	,	,	PUNCT
tahrj-4809	9	3	within	within	ADP
tahrj-4809	9	4	the	the	DET
tahrj-4809	9	5	fiscal	fiscal	ADJ
tahrj-4809	9	6	harmonization	harmonization	NOUN
tahrj-4809	9	7	of	of	ADP
tahrj-4809	9	8	indirect	indirect	ADJ
tahrj-4809	9	9	taxation	taxation	NOUN
tahrj-4809	9	10	,	,	PUNCT
tahrj-4809	9	11	the	the	DET
tahrj-4809	9	12	extra	extra	ADJ
tahrj-4809	9	13	-	-	ADJ
tahrj-4809	9	14	fiscal	fiscal	ADJ
tahrj-4809	9	15	perspective	perspective	NOUN
tahrj-4809	9	16	and	and	CCONJ
tahrj-4809	9	17	,	,	PUNCT
tahrj-4809	9	18	particularly	particularly	ADV
tahrj-4809	9	19	within	within	ADP
tahrj-4809	9	20	it	it	PRON
tahrj-4809	9	21	,	,	PUNCT
tahrj-4809	9	22	the	the	DET
tahrj-4809	9	23	environmental	environmental	ADJ
tahrj-4809	9	24	issues	issue	NOUN
tahrj-4809	9	25	,	,	PUNCT
tahrj-4809	9	26	are	be	AUX
tahrj-4809	9	27	of	of	ADP
tahrj-4809	9	28	especial	especial	ADJ
tahrj-4809	9	29	relevance	relevance	NOUN
tahrj-4809	9	30	.	.	PUNCT
tahrj-4809	10	1	we	we	PRON
tahrj-4809	10	2	should	should	AUX
tahrj-4809	10	3	bear	bear	VERB
tahrj-4809	10	4	in	in	ADP
tahrj-4809	10	5	mind	mind	NOUN
tahrj-4809	10	6	that	that	SCONJ
tahrj-4809	10	7	excise	excise	NOUN
tahrj-4809	10	8	duties	duty	NOUN
tahrj-4809	10	9	represent	represent	VERB
tahrj-4809	10	10	an	an	DET
tahrj-4809	10	11	essential	essential	ADJ
tahrj-4809	10	12	field	field	NOUN
tahrj-4809	10	13	within	within	ADP
tahrj-4809	10	14	tax	tax	NOUN
tahrj-4809	10	15	harmonization	harmonization	NOUN
tahrj-4809	10	16	and	and	CCONJ
tahrj-4809	10	17	within	within	ADP
tahrj-4809	10	18	them	they	PRON
tahrj-4809	10	19	,	,	PUNCT
tahrj-4809	10	20	taxation	taxation	NOUN
tahrj-4809	10	21	of	of	ADP
tahrj-4809	10	22	energy	energy	NOUN
tahrj-4809	10	23	and	and	CCONJ
tahrj-4809	10	24	energy	energy	NOUN
tahrj-4809	10	25	products	product	NOUN
tahrj-4809	10	26	is	be	AUX
tahrj-4809	10	27	paramount	paramount	ADJ
tahrj-4809	10	28	.	.	PUNCT
tahrj-4809	11	1	these	these	DET
tahrj-4809	11	2	products	product	NOUN
tahrj-4809	11	3	,	,	PUNCT
tahrj-4809	11	4	due	due	ADP
tahrj-4809	11	5	to	to	ADP
tahrj-4809	11	6	their	their	PRON
tahrj-4809	11	7	highly	highly	ADV
tahrj-4809	11	8	pollutant	pollutant	ADJ
tahrj-4809	11	9	nature	nature	NOUN
tahrj-4809	11	10	,	,	PUNCT
tahrj-4809	11	11	have	have	VERB
tahrj-4809	11	12	an	an	DET
tahrj-4809	11	13	environmental	environmental	ADJ
tahrj-4809	11	14	transcendence	transcendence	NOUN
tahrj-4809	11	15	that	that	PRON
tahrj-4809	11	16	needs	need	VERB
tahrj-4809	11	17	to	to	PART
tahrj-4809	11	18	be	be	AUX
tahrj-4809	11	19	taken	take	VERB
tahrj-4809	11	20	into	into	ADP
tahrj-4809	11	21	consideration	consideration	NOUN
tahrj-4809	11	22	.	.	PUNCT
tahrj-4809	12	1	keywords	keyword	NOUN
tahrj-4809	12	2	:	:	PUNCT
tahrj-4809	12	3	extra	extra	ADJ
tahrj-4809	12	4	-	-	NOUN
tahrj-4809	12	5	taxation	taxation	NOUN
tahrj-4809	12	6	,	,	PUNCT
tahrj-4809	12	7	enrironmental	enrironmental	NOUN
tahrj-4809	12	8	taxation	taxation	NOUN
tahrj-4809	12	9	,	,	PUNCT
tahrj-4809	12	10	human	human	ADJ
tahrj-4809	12	11	rights	right	NOUN
tahrj-4809	12	12	,	,	PUNCT
tahrj-4809	12	13	fundamental	fundamental	ADJ
tahrj-4809	12	14	rights	right	NOUN
tahrj-4809	12	15	,	,	PUNCT
tahrj-4809	12	16	property	property	NOUN
tahrj-4809	12	17	right	right	NOUN
tahrj-4809	12	18	,	,	PUNCT
tahrj-4809	12	19	european	european	PROPN
tahrj-4809	12	20	union	union	PROPN
tahrj-4809	12	21	.	.	PUNCT
tahrj-4809	13	1	contents	content	NOUN
tahrj-4809	13	2	:	:	PUNCT
tahrj-4809	13	3	i.extra	i.extra	ADJ
tahrj-4809	13	4	-	-	PUNCT
tahrj-4809	13	5	taxation	taxation	NOUN
tahrj-4809	13	6	and	and	CCONJ
tahrj-4809	13	7	european	european	PROPN
tahrj-4809	13	8	union	union	PROPN
tahrj-4809	13	9	law	law	NOUN
tahrj-4809	13	10	;	;	PUNCT
tahrj-4809	13	11	ii.environmental	ii.environmental	PRON
tahrj-4809	13	12	taxation	taxation	NOUN
tahrj-4809	13	13	and	and	CCONJ
tahrj-4809	13	14	high	high	ADJ
tahrj-4809	13	15	public	public	ADJ
tahrj-4809	13	16	revenues	revenue	NOUN
tahrj-4809	13	17	;	;	PUNCT
tahrj-4809	13	18	iii.tax	iii.tax	NUM
tahrj-4809	13	19	justice	justice	NOUN
tahrj-4809	13	20	and	and	CCONJ
tahrj-4809	13	21	right	right	NOUN
tahrj-4809	13	22	of	of	ADP
tahrj-4809	13	23	ownership	ownership	NOUN
tahrj-4809	13	24	;	;	PUNCT
tahrj-4809	13	25	iv	iv	X
tahrj-4809	13	26	.	.	PUNCT
tahrj-4809	13	27	european	european	PROPN
tahrj-4809	13	28	union	union	PROPN
tahrj-4809	13	29	tax	tax	NOUN
tahrj-4809	13	30	law	law	NOUN
tahrj-4809	13	31	and	and	CCONJ
tahrj-4809	13	32	ban	ban	NOUN
tahrj-4809	13	33	of	of	ADP
tahrj-4809	13	34	confiscation	confiscation	NOUN
tahrj-4809	13	35	as	as	SCONJ
tahrj-4809	13	36	regards	regard	VERB
tahrj-4809	13	37	tax	tax	NOUN
tahrj-4809	13	38	matters	matter	NOUN
tahrj-4809	13	39	;	;	PUNCT
tahrj-4809	13	40	v.non	v.non	NUM
tahrj-4809	13	41	confiscation	confiscation	NOUN
tahrj-4809	13	42	in	in	ADP
tahrj-4809	13	43	tax	tax	NOUN
tahrj-4809	13	44	matters	matter	NOUN
tahrj-4809	13	45	and	and	CCONJ
tahrj-4809	13	46	fundamental	fundamental	ADJ
tahrj-4809	13	47	right	right	NOUN
tahrj-4809	13	48	to	to	ADP
tahrj-4809	13	49	private	private	ADJ
tahrj-4809	13	50	property	property	NOUN
tahrj-4809	13	51	;	;	PUNCT
tahrj-4809	13	52	vi.private	vi.private	ADJ
tahrj-4809	13	53	property	property	NOUN
tahrj-4809	13	54	in	in	ADP
tahrj-4809	13	55	the	the	DET
tahrj-4809	13	56	eu	eu	PROPN
tahrj-4809	13	57	charter	charter	NOUN
tahrj-4809	13	58	of	of	ADP
tahrj-4809	13	59	fundamental	fundamental	ADJ
tahrj-4809	13	60	rights	right	NOUN
tahrj-4809	13	61	and	and	CCONJ
tahrj-4809	13	62	the	the	DET
tahrj-4809	13	63	material	material	NOUN
tahrj-4809	13	64	principles	principle	NOUN
tahrj-4809	13	65	on	on	ADP
tahrj-4809	13	66	tax	tax	NOUN
tahrj-4809	13	67	justice	justice	NOUN
tahrj-4809	13	68	;	;	PUNCT
tahrj-4809	13	69	vii.rational	vii.rational	NUM
tahrj-4809	13	70	solutions	solution	NOUN
tahrj-4809	13	71	;	;	PUNCT
tahrj-4809	13	72	viii.excise	viii.excise	NUM
tahrj-4809	13	73	duties	duty	NOUN
tahrj-4809	13	74	;	;	PUNCT
tahrj-4809	13	75	ix.realization	ix.realization	NUM
tahrj-4809	13	76	of	of	ADP
tahrj-4809	13	77	the	the	DET
tahrj-4809	13	78	parameters	parameter	NOUN
tahrj-4809	13	79	of	of	ADP
tahrj-4809	13	80	the	the	DET
tahrj-4809	13	81	current	current	ADJ
tahrj-4809	13	82	non	non	ADJ
tahrj-4809	13	83	-	-	ADJ
tahrj-4809	13	84	taxation	taxation	ADJ
tahrj-4809	13	85	purposes	purpose	NOUN
tahrj-4809	13	86	;	;	PUNCT
tahrj-4809	13	87	x.the	x.the	DET
tahrj-4809	13	88	ethical	ethical	ADJ
tahrj-4809	13	89	component	component	NOUN
tahrj-4809	13	90	of	of	ADP
tahrj-4809	13	91	environmental	environmental	ADJ
tahrj-4809	13	92	tax	tax	NOUN
tahrj-4809	13	93	regulation	regulation	NOUN
tahrj-4809	13	94	;	;	PUNCT
tahrj-4809	13	95	x.1.ethics	x.1.ethics	PROPN
tahrj-4809	13	96	and	and	CCONJ
tahrj-4809	13	97	environmental	environmental	ADJ
tahrj-4809	13	98	tax	tax	NOUN
tahrj-4809	13	99	from	from	ADP
tahrj-4809	13	100	a	a	DET
tahrj-4809	13	101	globalized	globalized	ADJ
tahrj-4809	13	102	perspective	perspective	NOUN
tahrj-4809	13	103	;	;	PUNCT
tahrj-4809	13	104	x.2.states	x.2.states	PROPN
tahrj-4809	13	105	,	,	PUNCT
tahrj-4809	13	106	governments	government	NOUN
tahrj-4809	13	107	,	,	PUNCT
tahrj-4809	13	108	law	law	NOUN
tahrj-4809	13	109	-	-	PUNCT
tahrj-4809	13	110	makers	maker	NOUN
tahrj-4809	13	111	and	and	CCONJ
tahrj-4809	13	112	taxpayers	taxpayer	NOUN
tahrj-4809	13	113	;	;	PUNCT
tahrj-4809	13	114	xi	xi	X
tahrj-4809	13	115	.	.	NOUN
tahrj-4809	13	116	degree	degree	NOUN
tahrj-4809	13	117	of	of	ADP
tahrj-4809	13	118	realization	realization	NOUN
tahrj-4809	13	119	of	of	ADP
tahrj-4809	13	120	the	the	DET
tahrj-4809	13	121	material	material	ADJ
tahrj-4809	13	122	principles	principle	NOUN
tahrj-4809	13	123	of	of	ADP
tahrj-4809	13	124	tax	tax	NOUN
tahrj-4809	13	125	law	law	NOUN
tahrj-4809	13	126	.	.	PUNCT
tahrj-4809	14	1	i.	i.	PROPN
tahrj-4809	14	2	extra	extra	ADJ
tahrj-4809	14	3	-	-	NOUN
tahrj-4809	14	4	taxation	taxation	NOUN
tahrj-4809	14	5	and	and	CCONJ
tahrj-4809	14	6	european	european	PROPN
tahrj-4809	14	7	union	union	PROPN
tahrj-4809	14	8	law	law	NOUN
tahrj-4809	14	9	the	the	DET
tahrj-4809	14	10	argument	argument	NOUN
tahrj-4809	14	11	of	of	ADP
tahrj-4809	14	12	the	the	PRON
tahrj-4809	14	13	extra	extra	ADJ
tahrj-4809	14	14	-	-	NOUN
tahrj-4809	14	15	taxation	taxation	NOUN
tahrj-4809	14	16	of	of	ADP
tahrj-4809	14	17	hydrocarbons	hydrocarbon	NOUN
tahrj-4809	14	18	has	have	AUX
tahrj-4809	14	19	been	be	AUX
tahrj-4809	14	20	used	use	VERB
tahrj-4809	14	21	to	to	PART
tahrj-4809	14	22	increase	increase	VERB
tahrj-4809	14	23	the	the	DET
tahrj-4809	14	24	fiscal	fiscal	ADJ
tahrj-4809	14	25	pressure	pressure	NOUN
tahrj-4809	14	26	over	over	ADP
tahrj-4809	14	27	the	the	DET
tahrj-4809	14	28	gasoline	gasoline	NOUN
tahrj-4809	14	29	until	until	ADP
tahrj-4809	14	30	a	a	DET
tahrj-4809	14	31	point	point	NOUN
tahrj-4809	14	32	where	where	SCONJ
tahrj-4809	14	33	its	its	PRON
tahrj-4809	14	34	legitimacy	legitimacy	NOUN
tahrj-4809	14	35	should	should	AUX
tahrj-4809	14	36	be	be	AUX
tahrj-4809	14	37	discussed	discuss	VERB
tahrj-4809	14	38	,	,	PUNCT
tahrj-4809	14	39	not	not	PART
tahrj-4809	14	40	only	only	ADV
tahrj-4809	14	41	from	from	ADP
tahrj-4809	14	42	the	the	DET
tahrj-4809	14	43	constitutional	constitutional	ADJ
tahrj-4809	14	44	point	point	NOUN
tahrj-4809	14	45	of	of	ADP
tahrj-4809	14	46	view	view	NOUN
tahrj-4809	14	47	,	,	PUNCT
tahrj-4809	14	48	but	but	CCONJ
tahrj-4809	14	49	also	also	ADV
tahrj-4809	14	50	from	from	ADP
tahrj-4809	14	51	the	the	DET
tahrj-4809	14	52	european	european	PROPN
tahrj-4809	14	53	union	union	PROPN
tahrj-4809	14	54	treaties	treaty	NOUN
tahrj-4809	14	55	.	.	PUNCT
tahrj-4809	15	1	hydrocarbons	hydrocarbon	NOUN
tahrj-4809	15	2	represent	represent	VERB
tahrj-4809	15	3	one	one	NUM
tahrj-4809	15	4	of	of	ADP
tahrj-4809	15	5	the	the	DET
tahrj-4809	15	6	fields	field	NOUN
tahrj-4809	15	7	in	in	ADP
tahrj-4809	15	8	which	which	PRON
tahrj-4809	15	9	multi	multi	ADJ
tahrj-4809	15	10	-	-	NOUN
tahrj-4809	15	11	taxation	taxation	NOUN
tahrj-4809	15	12	affects	affect	VERB
tahrj-4809	15	13	the	the	DET
tahrj-4809	15	14	most	most	ADJ
tahrj-4809	15	15	.	.	PUNCT
tahrj-4809	16	1	it	it	PRON
tahrj-4809	16	2	is	be	AUX
tahrj-4809	16	3	necessary	necessary	ADJ
tahrj-4809	16	4	to	to	PART
tahrj-4809	16	5	delimit	delimit	VERB
tahrj-4809	16	6	that	that	DET
tahrj-4809	16	7	problem	problem	NOUN
tahrj-4809	16	8	in	in	ADP
tahrj-4809	16	9	this	this	DET
tahrj-4809	16	10	context	context	NOUN
tahrj-4809	16	11	,	,	PUNCT
tahrj-4809	16	12	by	by	ADP
tahrj-4809	16	13	determining	determine	VERB
tahrj-4809	16	14	its	its	PRON
tahrj-4809	16	15	own	own	ADJ
tahrj-4809	16	16	limits	limit	NOUN
tahrj-4809	16	17	,	,	PUNCT
tahrj-4809	16	18	at	at	ADP
tahrj-4809	16	19	both	both	CCONJ
tahrj-4809	16	20	internal	internal	ADJ
tahrj-4809	16	21	and	and	CCONJ
tahrj-4809	16	22	international	international	ADJ
tahrj-4809	16	23	levels	level	NOUN
tahrj-4809	16	24	,	,	PUNCT
tahrj-4809	16	25	thus	thus	ADV
tahrj-4809	16	26	providing	provide	VERB
tahrj-4809	16	27	an	an	DET
tahrj-4809	16	28	answer	answer	NOUN
tahrj-4809	16	29	to	to	ADP
tahrj-4809	16	30	its	its	PRON
tahrj-4809	16	31	current	current	ADJ
tahrj-4809	16	32	perspectives	perspective	NOUN
tahrj-4809	16	33	,	,	PUNCT
tahrj-4809	16	34	particularly	particularly	ADV
tahrj-4809	16	35	in	in	ADP
tahrj-4809	16	36	the	the	DET
tahrj-4809	16	37	european	european	ADJ
tahrj-4809	16	38	context	context	NOUN
tahrj-4809	16	39	.	.	PUNCT
tahrj-4809	17	1	in	in	ADP
tahrj-4809	17	2	spite	spite	NOUN
tahrj-4809	17	3	of	of	ADP
tahrj-4809	17	4	the	the	DET
tahrj-4809	17	5	fact	fact	NOUN
tahrj-4809	17	6	that	that	SCONJ
tahrj-4809	17	7	almost	almost	ADV
tahrj-4809	17	8	all	all	DET
tahrj-4809	17	9	the	the	DET
tahrj-4809	17	10	european	european	PROPN
tahrj-4809	17	11	union	union	PROPN
tahrj-4809	17	12	member	member	NOUN
tahrj-4809	17	13	states	state	NOUN
tahrj-4809	17	14	have	have	AUX
tahrj-4809	17	15	similar	similar	ADJ
tahrj-4809	17	16	principles	principle	NOUN
tahrj-4809	17	17	of	of	ADP
tahrj-4809	17	18	tax	tax	NOUN
tahrj-4809	17	19	justice	justice	NOUN
tahrj-4809	17	20	,	,	PUNCT
tahrj-4809	17	21	there	there	PRON
tahrj-4809	17	22	is	be	VERB
tahrj-4809	17	23	not	not	PART
tahrj-4809	17	24	an	an	DET
tahrj-4809	17	25	express	express	ADJ
tahrj-4809	17	26	specification	specification	NOUN
tahrj-4809	17	27	about	about	ADP
tahrj-4809	17	28	them	they	PRON
tahrj-4809	17	29	in	in	ADP
tahrj-4809	17	30	the	the	DET
tahrj-4809	17	31	primary	primary	ADJ
tahrj-4809	17	32	law	law	NOUN
tahrj-4809	17	33	of	of	ADP
tahrj-4809	17	34	the	the	DET
tahrj-4809	17	35	european	european	PROPN
tahrj-4809	17	36	union	union	PROPN
tahrj-4809	17	37	.	.	PUNCT
tahrj-4809	18	1	the	the	DET
tahrj-4809	18	2	institutions	institution	NOUN
tahrj-4809	18	3	of	of	ADP
tahrj-4809	18	4	1	1	NUM
tahrj-4809	18	5	full	full	ADJ
tahrj-4809	18	6	professor	professor	NOUN
tahrj-4809	18	7	of	of	ADP
tahrj-4809	18	8	financial	financial	ADJ
tahrj-4809	18	9	and	and	CCONJ
tahrj-4809	18	10	tax	tax	NOUN
tahrj-4809	18	11	law	law	NOUN
tahrj-4809	18	12	,	,	PUNCT
tahrj-4809	18	13	university	university	PROPN
tahrj-4809	18	14	of	of	ADP
tahrj-4809	18	15	jaén	jaén	PROPN
tahrj-4809	18	16	,	,	PUNCT
tahrj-4809	18	17	spain	spain	PROPN
tahrj-4809	18	18	(	(	PUNCT
tahrj-4809	18	19	cmlopez@ujaen.es	cmlopez@ujaen.es	PROPN
tahrj-4809	18	20	)	)	PUNCT
tahrj-4809	18	21	.	.	PUNCT
tahrj-4809	19	1	extra	extra	ADJ
tahrj-4809	19	2	-	-	ADJ
tahrj-4809	19	3	taxation	taxation	NOUN
tahrj-4809	19	4	and	and	CCONJ
tahrj-4809	19	5	property	property	NOUN
tahrj-4809	19	6	right	right	ADV
tahrj-4809	19	7	in	in	ADP
tahrj-4809	19	8	the	the	DET
tahrj-4809	19	9	european	european	PROPN
tahrj-4809	19	10	union	union	PROPN
tahrj-4809	19	11	law	law	NOUN
tahrj-4809	19	12	the	the	DET
tahrj-4809	19	13	age	age	NOUN
tahrj-4809	19	14	of	of	ADP
tahrj-4809	19	15	human	human	ADJ
tahrj-4809	19	16	rights	right	NOUN
tahrj-4809	19	17	journal	journal	NOUN
tahrj-4809	19	18	,	,	PUNCT
tahrj-4809	19	19	12	12	NUM
tahrj-4809	19	20	(	(	PUNCT
tahrj-4809	19	21	june	june	PROPN
tahrj-4809	19	22	2019	2019	NUM
tahrj-4809	19	23	)	)	PUNCT
tahrj-4809	20	1	pp	pp	ADP
tahrj-4809	20	2	.	.	PUNCT
tahrj-4809	21	1	84	84	NUM
tahrj-4809	21	2	-	-	SYM
tahrj-4809	21	3	104	104	NUM
tahrj-4809	21	4	issn	issn	NOUN
tahrj-4809	21	5	:	:	PUNCT
tahrj-4809	21	6	2340	2340	NUM
tahrj-4809	21	7	-	-	SYM
tahrj-4809	21	8	9592	9592	NUM
tahrj-4809	21	9	doi	doi	NOUN
tahrj-4809	21	10	:	:	PUNCT
tahrj-4809	21	11	10.17561	10.17561	NUM
tahrj-4809	21	12	/	/	SYM
tahrj-4809	21	13	tahrj.n12.5	tahrj.n12.5	PRON
tahrj-4809	21	14	85	85	NUM
tahrj-4809	21	15	the	the	DET
tahrj-4809	21	16	european	european	PROPN
tahrj-4809	21	17	union	union	PROPN
tahrj-4809	21	18	have	have	VERB
tahrj-4809	21	19	some	some	DET
tahrj-4809	21	20	tax	tax	NOUN
tahrj-4809	21	21	competences	competence	NOUN
tahrj-4809	21	22	given	give	VERB
tahrj-4809	21	23	by	by	ADP
tahrj-4809	21	24	their	their	PRON
tahrj-4809	21	25	member	member	NOUN
tahrj-4809	21	26	states	state	NOUN
tahrj-4809	21	27	,	,	PUNCT
tahrj-4809	21	28	specially	specially	ADV
tahrj-4809	21	29	highlighting	highlight	VERB
tahrj-4809	21	30	fiscal	fiscal	ADJ
tahrj-4809	21	31	harmonization	harmonization	NOUN
tahrj-4809	21	32	of	of	ADP
tahrj-4809	21	33	certain	certain	ADJ
tahrj-4809	21	34	state	state	NOUN
tahrj-4809	21	35	taxes	taxis	NOUN
tahrj-4809	21	36	.	.	PUNCT
tahrj-4809	22	1	the	the	DET
tahrj-4809	22	2	tax	tax	NOUN
tahrj-4809	22	3	harmonization	harmonization	NOUN
tahrj-4809	22	4	directives	directive	NOUN
tahrj-4809	22	5	,	,	PUNCT
tahrj-4809	22	6	despite	despite	SCONJ
tahrj-4809	22	7	this	this	DET
tahrj-4809	22	8	lack	lack	NOUN
tahrj-4809	22	9	of	of	ADP
tahrj-4809	22	10	express	express	ADJ
tahrj-4809	22	11	specification	specification	NOUN
tahrj-4809	22	12	,	,	PUNCT
tahrj-4809	22	13	can	can	AUX
tahrj-4809	22	14	not	not	PART
tahrj-4809	22	15	forget	forget	VERB
tahrj-4809	22	16	these	these	DET
tahrj-4809	22	17	principles	principle	NOUN
tahrj-4809	22	18	of	of	ADP
tahrj-4809	22	19	tax	tax	NOUN
tahrj-4809	22	20	justice	justice	NOUN
tahrj-4809	22	21	.	.	PUNCT
tahrj-4809	23	1	although	although	SCONJ
tahrj-4809	23	2	some	some	DET
tahrj-4809	23	3	taxes	taxis	NOUN
tahrj-4809	23	4	are	be	AUX
tahrj-4809	23	5	described	describe	VERB
tahrj-4809	23	6	by	by	ADP
tahrj-4809	23	7	the	the	DET
tahrj-4809	23	8	legislator	legislator	NOUN
tahrj-4809	23	9	as	as	ADP
tahrj-4809	23	10	environmental	environmental	ADJ
tahrj-4809	23	11	taxes	taxis	NOUN
tahrj-4809	23	12	,	,	PUNCT
tahrj-4809	23	13	with	with	ADP
tahrj-4809	23	14	the	the	DET
tahrj-4809	23	15	purpose	purpose	NOUN
tahrj-4809	23	16	of	of	ADP
tahrj-4809	23	17	reducing	reduce	VERB
tahrj-4809	23	18	co2	co2	NOUN
tahrj-4809	23	19	(	(	PUNCT
tahrj-4809	23	20	carbon	carbon	NOUN
tahrj-4809	23	21	dioxide	dioxide	NOUN
tahrj-4809	23	22	)	)	PUNCT
tahrj-4809	23	23	emissions	emission	NOUN
tahrj-4809	23	24	,	,	PUNCT
tahrj-4809	23	25	the	the	DET
tahrj-4809	23	26	observance	observance	NOUN
tahrj-4809	23	27	of	of	ADP
tahrj-4809	23	28	their	their	PRON
tahrj-4809	23	29	structures	structure	NOUN
tahrj-4809	23	30	reveals	reveal	VERB
tahrj-4809	23	31	that	that	SCONJ
tahrj-4809	23	32	their	their	PRON
tahrj-4809	23	33	principal	principal	ADJ
tahrj-4809	23	34	purpose	purpose	NOUN
tahrj-4809	23	35	is	be	AUX
tahrj-4809	23	36	to	to	PART
tahrj-4809	23	37	obtain	obtain	VERB
tahrj-4809	23	38	public	public	ADJ
tahrj-4809	23	39	revenues	revenue	NOUN
tahrj-4809	23	40	.	.	PUNCT
tahrj-4809	24	1	with	with	ADP
tahrj-4809	24	2	the	the	DET
tahrj-4809	24	3	excuse	excuse	NOUN
tahrj-4809	24	4	of	of	ADP
tahrj-4809	24	5	environmental	environmental	ADJ
tahrj-4809	24	6	taxation	taxation	NOUN
tahrj-4809	24	7	,	,	PUNCT
tahrj-4809	24	8	there	there	PRON
tahrj-4809	24	9	are	be	VERB
tahrj-4809	24	10	some	some	DET
tahrj-4809	24	11	taxes	taxis	NOUN
tahrj-4809	24	12	with	with	ADP
tahrj-4809	24	13	the	the	DET
tahrj-4809	24	14	single	single	ADJ
tahrj-4809	24	15	objective	objective	NOUN
tahrj-4809	24	16	to	to	PART
tahrj-4809	24	17	obtain	obtain	VERB
tahrj-4809	24	18	high	high	ADJ
tahrj-4809	24	19	public	public	ADJ
tahrj-4809	24	20	incomes	income	NOUN
tahrj-4809	24	21	.	.	PUNCT
tahrj-4809	25	1	the	the	DET
tahrj-4809	25	2	blame	blame	NOUN
tahrj-4809	25	3	for	for	ADP
tahrj-4809	25	4	this	this	DET
tahrj-4809	25	5	situation	situation	NOUN
tahrj-4809	25	6	lies	lie	VERB
tahrj-4809	25	7	with	with	ADP
tahrj-4809	25	8	member	member	NOUN
tahrj-4809	25	9	states	state	NOUN
tahrj-4809	25	10	and	and	CCONJ
tahrj-4809	25	11	european	european	ADJ
tahrj-4809	25	12	institutions	institution	NOUN
tahrj-4809	25	13	,	,	PUNCT
tahrj-4809	25	14	because	because	SCONJ
tahrj-4809	25	15	energy	energy	NOUN
tahrj-4809	25	16	taxes	taxis	NOUN
tahrj-4809	25	17	are	be	AUX
tahrj-4809	25	18	harmonized	harmonize	VERB
tahrj-4809	25	19	by	by	ADP
tahrj-4809	25	20	directives	directive	NOUN
tahrj-4809	25	21	at	at	ADP
tahrj-4809	25	22	european	european	ADJ
tahrj-4809	25	23	level	level	NOUN
tahrj-4809	25	24	.	.	PUNCT
tahrj-4809	26	1	so	so	ADV
tahrj-4809	26	2	we	we	PRON
tahrj-4809	26	3	have	have	VERB
tahrj-4809	26	4	to	to	PART
tahrj-4809	26	5	check	check	VERB
tahrj-4809	26	6	if	if	SCONJ
tahrj-4809	26	7	this	this	DET
tahrj-4809	26	8	kind	kind	NOUN
tahrj-4809	26	9	of	of	ADP
tahrj-4809	26	10	taxation	taxation	NOUN
tahrj-4809	26	11	is	be	AUX
tahrj-4809	26	12	against	against	ADP
tahrj-4809	26	13	tax	tax	NOUN
tahrj-4809	26	14	justice	justice	NOUN
tahrj-4809	26	15	principles	principle	NOUN
tahrj-4809	26	16	.	.	PUNCT
tahrj-4809	27	1	the	the	DET
tahrj-4809	27	2	problem	problem	NOUN
tahrj-4809	27	3	is	be	AUX
tahrj-4809	27	4	that	that	SCONJ
tahrj-4809	27	5	in	in	ADP
tahrj-4809	27	6	the	the	DET
tahrj-4809	27	7	european	european	PROPN
tahrj-4809	27	8	union	union	PROPN
tahrj-4809	27	9	a	a	DET
tahrj-4809	27	10	definition	definition	NOUN
tahrj-4809	27	11	of	of	ADP
tahrj-4809	27	12	these	these	DET
tahrj-4809	27	13	principles	principle	NOUN
tahrj-4809	27	14	does	do	AUX
tahrj-4809	27	15	not	not	PART
tahrj-4809	27	16	exist	exist	VERB
tahrj-4809	27	17	.	.	PUNCT
tahrj-4809	28	1	nevertheless	nevertheless	ADV
tahrj-4809	28	2	,	,	PUNCT
tahrj-4809	28	3	in	in	ADP
tahrj-4809	28	4	european	european	PROPN
tahrj-4809	28	5	union	union	PROPN
tahrj-4809	28	6	law	law	NOUN
tahrj-4809	28	7	the	the	DET
tahrj-4809	28	8	property	property	NOUN
tahrj-4809	28	9	right	right	NOUN
tahrj-4809	28	10	exists	exist	VERB
tahrj-4809	28	11	as	as	ADP
tahrj-4809	28	12	a	a	DET
tahrj-4809	28	13	fundamental	fundamental	ADJ
tahrj-4809	28	14	and	and	CCONJ
tahrj-4809	28	15	human	human	ADJ
tahrj-4809	28	16	right	right	NOUN
tahrj-4809	28	17	.	.	PUNCT
tahrj-4809	29	1	we	we	PRON
tahrj-4809	29	2	have	have	VERB
tahrj-4809	29	3	to	to	PART
tahrj-4809	29	4	analyse	analyse	VERB
tahrj-4809	29	5	if	if	SCONJ
tahrj-4809	29	6	this	this	DET
tahrj-4809	29	7	kind	kind	NOUN
tahrj-4809	29	8	of	of	ADP
tahrj-4809	29	9	taxes	taxis	NOUN
tahrj-4809	29	10	represents	represent	VERB
tahrj-4809	29	11	(	(	PUNCT
tahrj-4809	29	12	or	or	CCONJ
tahrj-4809	29	13	not	not	PART
tahrj-4809	29	14	)	)	PUNCT
tahrj-4809	29	15	an	an	DET
tahrj-4809	29	16	infringement	infringement	NOUN
tahrj-4809	29	17	of	of	ADP
tahrj-4809	29	18	the	the	DET
tahrj-4809	29	19	property	property	NOUN
tahrj-4809	29	20	right	right	NOUN
tahrj-4809	29	21	as	as	ADP
tahrj-4809	29	22	the	the	DET
tahrj-4809	29	23	origin	origin	NOUN
tahrj-4809	29	24	of	of	ADP
tahrj-4809	29	25	some	some	DET
tahrj-4809	29	26	tax	tax	NOUN
tahrj-4809	29	27	justice	justice	NOUN
tahrj-4809	29	28	principles	principle	NOUN
tahrj-4809	29	29	.	.	PUNCT
tahrj-4809	30	1	ii	ii	PROPN
tahrj-4809	30	2	.	.	PUNCT
tahrj-4809	30	3	environmental	environmental	ADJ
tahrj-4809	30	4	taxation	taxation	NOUN
tahrj-4809	30	5	and	and	CCONJ
tahrj-4809	30	6	high	high	ADJ
tahrj-4809	30	7	public	public	ADJ
tahrj-4809	30	8	revenues	revenue	NOUN
tahrj-4809	30	9	sometimes	sometimes	ADV
tahrj-4809	30	10	,	,	PUNCT
tahrj-4809	30	11	on	on	ADP
tahrj-4809	30	12	the	the	DET
tahrj-4809	30	13	pretext	pretext	NOUN
tahrj-4809	30	14	of	of	ADP
tahrj-4809	30	15	“	"	PUNCT
tahrj-4809	30	16	additional	additional	ADJ
tahrj-4809	30	17	taxation	taxation	NOUN
tahrj-4809	30	18	”	"	PUNCT
tahrj-4809	30	19	,	,	PUNCT
tahrj-4809	30	20	certain	certain	ADJ
tahrj-4809	30	21	taxes	taxis	NOUN
tahrj-4809	30	22	are	be	AUX
tahrj-4809	30	23	used	use	VERB
tahrj-4809	30	24	only	only	ADV
tahrj-4809	30	25	to	to	PART
tahrj-4809	30	26	achieve	achieve	VERB
tahrj-4809	30	27	high	high	ADJ
tahrj-4809	30	28	public	public	ADJ
tahrj-4809	30	29	revenues	revenue	NOUN
tahrj-4809	30	30	.	.	PUNCT
tahrj-4809	31	1	certain	certain	ADJ
tahrj-4809	31	2	taxes	taxis	NOUN
tahrj-4809	31	3	are	be	AUX
tahrj-4809	31	4	presented	present	VERB
tahrj-4809	31	5	by	by	ADP
tahrj-4809	31	6	the	the	DET
tahrj-4809	31	7	tax	tax	NOUN
tahrj-4809	31	8	legislator	legislator	NOUN
tahrj-4809	31	9	as	as	ADP
tahrj-4809	31	10	environmental	environmental	ADJ
tahrj-4809	31	11	taxation	taxation	NOUN
tahrj-4809	31	12	,	,	PUNCT
tahrj-4809	31	13	aimed	aim	VERB
tahrj-4809	31	14	at	at	ADP
tahrj-4809	31	15	reducing	reduce	VERB
tahrj-4809	31	16	emissions	emission	NOUN
tahrj-4809	31	17	of	of	ADP
tahrj-4809	31	18	co2	co2	NOUN
tahrj-4809	31	19	(	(	PUNCT
tahrj-4809	31	20	carbon	carbon	NOUN
tahrj-4809	31	21	dioxide	dioxide	NOUN
tahrj-4809	31	22	)	)	PUNCT
tahrj-4809	31	23	,	,	PUNCT
tahrj-4809	31	24	although	although	SCONJ
tahrj-4809	31	25	their	their	PRON
tahrj-4809	31	26	structure	structure	NOUN
tahrj-4809	31	27	seems	seem	VERB
tahrj-4809	31	28	to	to	PART
tahrj-4809	31	29	indicate	indicate	VERB
tahrj-4809	31	30	that	that	SCONJ
tahrj-4809	31	31	at	at	ADP
tahrj-4809	31	32	the	the	DET
tahrj-4809	31	33	end	end	NOUN
tahrj-4809	31	34	their	their	PRON
tahrj-4809	31	35	main	main	ADJ
tahrj-4809	31	36	purpose	purpose	NOUN
tahrj-4809	31	37	is	be	AUX
tahrj-4809	31	38	not	not	PART
tahrj-4809	31	39	this	this	PRON
tahrj-4809	31	40	,	,	PUNCT
tahrj-4809	31	41	but	but	CCONJ
tahrj-4809	31	42	to	to	PART
tahrj-4809	31	43	get	get	VERB
tahrj-4809	31	44	more	more	ADJ
tahrj-4809	31	45	public	public	ADJ
tahrj-4809	31	46	revenues	revenue	NOUN
tahrj-4809	31	47	.	.	PUNCT
tahrj-4809	32	1	for	for	ADP
tahrj-4809	32	2	example	example	NOUN
tahrj-4809	32	3	,	,	PUNCT
tahrj-4809	32	4	think	think	VERB
tahrj-4809	32	5	about	about	ADP
tahrj-4809	32	6	the	the	DET
tahrj-4809	32	7	excise	excise	NOUN
tahrj-4809	32	8	duty	duty	NOUN
tahrj-4809	32	9	on	on	ADP
tahrj-4809	32	10	hydrocarbons	hydrocarbon	NOUN
tahrj-4809	32	11	,	,	PUNCT
tahrj-4809	32	12	with	with	ADP
tahrj-4809	32	13	regard	regard	NOUN
tahrj-4809	32	14	to	to	ADP
tahrj-4809	32	15	the	the	DET
tahrj-4809	32	16	taxation	taxation	NOUN
tahrj-4809	32	17	of	of	ADP
tahrj-4809	32	18	petrol	petrol	NOUN
tahrj-4809	32	19	and	and	CCONJ
tahrj-4809	32	20	diesel	diesel	NOUN
tahrj-4809	32	21	fuels	fuel	NOUN
tahrj-4809	32	22	.	.	PUNCT
tahrj-4809	33	1	the	the	DET
tahrj-4809	33	2	consumer	consumer	NOUN
tahrj-4809	33	3	is	be	AUX
tahrj-4809	33	4	to	to	PART
tahrj-4809	33	5	pay	pay	VERB
tahrj-4809	33	6	indirectly	indirectly	ADV
tahrj-4809	33	7	an	an	DET
tahrj-4809	33	8	amount	amount	NOUN
tahrj-4809	33	9	greater	great	ADJ
tahrj-4809	33	10	than	than	ADP
tahrj-4809	33	11	the	the	DET
tahrj-4809	33	12	value	value	NOUN
tahrj-4809	33	13	of	of	ADP
tahrj-4809	33	14	the	the	DET
tahrj-4809	33	15	product	product	NOUN
tahrj-4809	33	16	through	through	ADP
tahrj-4809	33	17	taxation	taxation	NOUN
tahrj-4809	33	18	.	.	PUNCT
tahrj-4809	34	1	therefore	therefore	ADV
tahrj-4809	34	2	,	,	PUNCT
tahrj-4809	34	3	the	the	DET
tahrj-4809	34	4	consumer	consumer	NOUN
tahrj-4809	34	5	when	when	SCONJ
tahrj-4809	34	6	buying	buy	VERB
tahrj-4809	34	7	gasoline	gasoline	NOUN
tahrj-4809	34	8	,	,	PUNCT
tahrj-4809	34	9	pays	pay	VERB
tahrj-4809	34	10	out	out	ADP
tahrj-4809	34	11	a	a	DET
tahrj-4809	34	12	price	price	NOUN
tahrj-4809	34	13	that	that	PRON
tahrj-4809	34	14	is	be	AUX
tahrj-4809	34	15	the	the	DET
tahrj-4809	34	16	sum	sum	NOUN
tahrj-4809	34	17	of	of	ADP
tahrj-4809	34	18	the	the	DET
tahrj-4809	34	19	value	value	NOUN
tahrj-4809	34	20	of	of	ADP
tahrj-4809	34	21	the	the	DET
tahrj-4809	34	22	product	product	NOUN
tahrj-4809	34	23	and	and	CCONJ
tahrj-4809	34	24	the	the	DET
tahrj-4809	34	25	levy	levy	NOUN
tahrj-4809	34	26	,	,	PUNCT
tahrj-4809	34	27	which	which	PRON
tahrj-4809	34	28	represents	represent	VERB
tahrj-4809	34	29	most	most	ADJ
tahrj-4809	34	30	of	of	ADP
tahrj-4809	34	31	the	the	DET
tahrj-4809	34	32	final	final	ADJ
tahrj-4809	34	33	amount	amount	NOUN
tahrj-4809	34	34	,	,	PUNCT
tahrj-4809	34	35	including	include	VERB
tahrj-4809	34	36	the	the	DET
tahrj-4809	34	37	excise	excise	NOUN
tahrj-4809	34	38	duty	duty	NOUN
tahrj-4809	34	39	indirectly	indirectly	ADV
tahrj-4809	34	40	charged	charge	VERB
tahrj-4809	34	41	,	,	PUNCT
tahrj-4809	34	42	and	and	CCONJ
tahrj-4809	34	43	the	the	DET
tahrj-4809	34	44	value	value	NOUN
tahrj-4809	34	45	added	add	VERB
tahrj-4809	34	46	tax	tax	NOUN
tahrj-4809	34	47	.	.	PUNCT
tahrj-4809	35	1	individual	individual	ADJ
tahrj-4809	35	2	states	state	NOUN
tahrj-4809	35	3	are	be	AUX
tahrj-4809	35	4	not	not	PART
tahrj-4809	35	5	the	the	DET
tahrj-4809	35	6	only	only	ADJ
tahrj-4809	35	7	ones	one	NOUN
tahrj-4809	35	8	responsible	responsible	ADJ
tahrj-4809	35	9	for	for	ADP
tahrj-4809	35	10	this	this	DET
tahrj-4809	35	11	situation	situation	NOUN
tahrj-4809	35	12	but	but	CCONJ
tahrj-4809	35	13	also	also	ADV
tahrj-4809	35	14	eu	eu	PROPN
tahrj-4809	35	15	institutions	institution	NOUN
tahrj-4809	35	16	are	be	AUX
tahrj-4809	35	17	,	,	PUNCT
tahrj-4809	35	18	since	since	SCONJ
tahrj-4809	35	19	the	the	DET
tahrj-4809	35	20	tax	tax	NOUN
tahrj-4809	35	21	on	on	ADP
tahrj-4809	35	22	mineral	mineral	ADJ
tahrj-4809	35	23	oils	oil	NOUN
tahrj-4809	35	24	has	have	AUX
tahrj-4809	35	25	been	be	AUX
tahrj-4809	35	26	harmonized	harmonize	VERB
tahrj-4809	35	27	by	by	ADP
tahrj-4809	35	28	eu	eu	PROPN
tahrj-4809	35	29	directives	directive	NOUN
tahrj-4809	35	30	.	.	PUNCT
tahrj-4809	36	1	however	however	ADV
tahrj-4809	36	2	,	,	PUNCT
tahrj-4809	36	3	after	after	ADV
tahrj-4809	36	4	all	all	ADV
tahrj-4809	36	5	,	,	PUNCT
tahrj-4809	36	6	the	the	DET
tahrj-4809	36	7	union	union	NOUN
tahrj-4809	36	8	with	with	ADP
tahrj-4809	36	9	this	this	DET
tahrj-4809	36	10	type	type	NOUN
tahrj-4809	36	11	of	of	ADP
tahrj-4809	36	12	tax	tax	NOUN
tahrj-4809	36	13	rather	rather	ADV
tahrj-4809	36	14	than	than	ADP
tahrj-4809	36	15	thinking	think	VERB
tahrj-4809	36	16	about	about	ADP
tahrj-4809	36	17	environmental	environmental	ADJ
tahrj-4809	36	18	protection	protection	NOUN
tahrj-4809	36	19	has	have	AUX
tahrj-4809	36	20	mainly	mainly	ADV
tahrj-4809	36	21	thought	think	VERB
tahrj-4809	36	22	to	to	PART
tahrj-4809	36	23	protect	protect	VERB
tahrj-4809	36	24	free	free	ADJ
tahrj-4809	36	25	competition	competition	NOUN
tahrj-4809	36	26	in	in	ADP
tahrj-4809	36	27	the	the	DET
tahrj-4809	36	28	european	european	ADJ
tahrj-4809	36	29	petrol	petrol	NOUN
tahrj-4809	36	30	and	and	CCONJ
tahrj-4809	36	31	diesel	diesel	NOUN
tahrj-4809	36	32	market	market	NOUN
tahrj-4809	36	33	,	,	PUNCT
tahrj-4809	36	34	with	with	ADP
tahrj-4809	36	35	the	the	DET
tahrj-4809	36	36	aim	aim	NOUN
tahrj-4809	36	37	of	of	ADP
tahrj-4809	36	38	ensuring	ensure	VERB
tahrj-4809	36	39	that	that	SCONJ
tahrj-4809	36	40	the	the	DET
tahrj-4809	36	41	final	final	ADJ
tahrj-4809	36	42	price	price	NOUN
tahrj-4809	36	43	of	of	ADP
tahrj-4809	36	44	this	this	DET
tahrj-4809	36	45	product	product	NOUN
tahrj-4809	36	46	would	would	AUX
tahrj-4809	36	47	not	not	PART
tahrj-4809	36	48	be	be	AUX
tahrj-4809	36	49	too	too	ADV
tahrj-4809	36	50	different	different	ADJ
tahrj-4809	36	51	from	from	ADP
tahrj-4809	36	52	one	one	NUM
tahrj-4809	36	53	member	member	NOUN
tahrj-4809	36	54	state	state	NOUN
tahrj-4809	36	55	to	to	ADP
tahrj-4809	36	56	another	another	PRON
tahrj-4809	36	57	.	.	PUNCT
tahrj-4809	37	1	the	the	DET
tahrj-4809	37	2	eu	eu	PROPN
tahrj-4809	37	3	sets	set	VERB
tahrj-4809	37	4	a	a	DET
tahrj-4809	37	5	rate	rate	NOUN
tahrj-4809	37	6	or	or	CCONJ
tahrj-4809	37	7	minimum	minimum	ADJ
tahrj-4809	37	8	tax	tax	NOUN
tahrj-4809	37	9	load	load	NOUN
tahrj-4809	37	10	,	,	PUNCT
tahrj-4809	37	11	which	which	PRON
tahrj-4809	37	12	may	may	AUX
tahrj-4809	37	13	be	be	AUX
tahrj-4809	37	14	increased	increase	VERB
tahrj-4809	37	15	by	by	ADP
tahrj-4809	37	16	the	the	DET
tahrj-4809	37	17	member	member	NOUN
tahrj-4809	37	18	states	state	NOUN
tahrj-4809	37	19	.	.	PUNCT
tahrj-4809	38	1	pollution	pollution	NOUN
tahrj-4809	38	2	control	control	NOUN
tahrj-4809	38	3	should	should	AUX
tahrj-4809	38	4	be	be	AUX
tahrj-4809	38	5	achieved	achieve	VERB
tahrj-4809	38	6	mainly	mainly	ADV
tahrj-4809	38	7	through	through	ADP
tahrj-4809	38	8	tax	tax	NOUN
tahrj-4809	38	9	breaks	break	NOUN
tahrj-4809	38	10	for	for	ADP
tahrj-4809	38	11	biofuels	biofuel	NOUN
tahrj-4809	38	12	,	,	PUNCT
tahrj-4809	38	13	and	and	CCONJ
tahrj-4809	38	14	not	not	PART
tahrj-4809	38	15	so	so	ADV
tahrj-4809	38	16	much	much	ADV
tahrj-4809	38	17	,	,	PUNCT
tahrj-4809	38	18	as	as	SCONJ
tahrj-4809	38	19	specified	specify	VERB
tahrj-4809	38	20	above	above	ADV
tahrj-4809	38	21	,	,	PUNCT
tahrj-4809	38	22	with	with	ADP
tahrj-4809	38	23	exorbitant	exorbitant	ADJ
tahrj-4809	38	24	tax	tax	NOUN
tahrj-4809	38	25	levies	levy	NOUN
tahrj-4809	38	26	on	on	ADP
tahrj-4809	38	27	still	still	ADV
tahrj-4809	38	28	needed	need	VERB
tahrj-4809	38	29	fuels	fuel	NOUN
tahrj-4809	38	30	.	.	PUNCT
tahrj-4809	39	1	such	such	ADJ
tahrj-4809	39	2	high	high	ADJ
tahrj-4809	39	3	taxation	taxation	NOUN
tahrj-4809	39	4	on	on	ADP
tahrj-4809	39	5	petrol	petrol	NOUN
tahrj-4809	39	6	and	and	CCONJ
tahrj-4809	39	7	diesel	diesel	NOUN
tahrj-4809	39	8	will	will	AUX
tahrj-4809	39	9	eventually	eventually	ADV
tahrj-4809	39	10	cause	cause	VERB
tahrj-4809	39	11	a	a	DET
tahrj-4809	39	12	damaging	damaging	ADJ
tahrj-4809	39	13	effect	effect	NOUN
tahrj-4809	39	14	on	on	ADP
tahrj-4809	39	15	the	the	DET
tahrj-4809	39	16	people	people	NOUN
tahrj-4809	39	17	living	live	VERB
tahrj-4809	39	18	in	in	ADP
tahrj-4809	39	19	areas	area	NOUN
tahrj-4809	39	20	where	where	SCONJ
tahrj-4809	39	21	there	there	PRON
tahrj-4809	39	22	are	be	VERB
tahrj-4809	39	23	not	not	PART
tahrj-4809	39	24	many	many	ADJ
tahrj-4809	39	25	opportunities	opportunity	NOUN
tahrj-4809	39	26	for	for	ADP
tahrj-4809	39	27	public	public	ADJ
tahrj-4809	39	28	carlos	carlos	PROPN
tahrj-4809	39	29	maría	maría	PROPN
tahrj-4809	39	30	lópez	lópez	PROPN
tahrj-4809	39	31	espadafor	espadafor	ADP
tahrj-4809	39	32	the	the	DET
tahrj-4809	39	33	age	age	NOUN
tahrj-4809	39	34	of	of	ADP
tahrj-4809	39	35	human	human	ADJ
tahrj-4809	39	36	rights	right	NOUN
tahrj-4809	39	37	journal	journal	NOUN
tahrj-4809	39	38	,	,	PUNCT
tahrj-4809	39	39	12	12	NUM
tahrj-4809	39	40	(	(	PUNCT
tahrj-4809	39	41	june	june	PROPN
tahrj-4809	39	42	2019	2019	NUM
tahrj-4809	39	43	)	)	PUNCT
tahrj-4809	40	1	pp	pp	ADP
tahrj-4809	40	2	.	.	PUNCT
tahrj-4809	41	1	84	84	NUM
tahrj-4809	41	2	-	-	SYM
tahrj-4809	41	3	104	104	NUM
tahrj-4809	41	4	issn	issn	NOUN
tahrj-4809	41	5	:	:	PUNCT
tahrj-4809	41	6	2340	2340	NUM
tahrj-4809	41	7	-	-	SYM
tahrj-4809	41	8	9592	9592	NUM
tahrj-4809	41	9	doi	doi	NOUN
tahrj-4809	41	10	:	:	PUNCT
tahrj-4809	41	11	10.17561	10.17561	NUM
tahrj-4809	41	12	/	/	SYM
tahrj-4809	41	13	tahrj.n12.5	tahrj.n12.5	PROPN
tahrj-4809	41	14	86	86	NUM
tahrj-4809	41	15	transportation	transportation	NOUN
tahrj-4809	41	16	,	,	PUNCT
tahrj-4809	41	17	compared	compare	VERB
tahrj-4809	41	18	to	to	ADP
tahrj-4809	41	19	the	the	DET
tahrj-4809	41	20	inhabitants	inhabitant	NOUN
tahrj-4809	41	21	of	of	ADP
tahrj-4809	41	22	big	big	ADJ
tahrj-4809	41	23	cities	city	NOUN
tahrj-4809	41	24	.	.	PUNCT
tahrj-4809	42	1	hence	hence	ADV
tahrj-4809	42	2	the	the	DET
tahrj-4809	42	3	residents	resident	NOUN
tahrj-4809	42	4	of	of	ADP
tahrj-4809	42	5	rural	rural	ADJ
tahrj-4809	42	6	areas	area	NOUN
tahrj-4809	42	7	are	be	AUX
tahrj-4809	42	8	going	go	VERB
tahrj-4809	42	9	to	to	PART
tahrj-4809	42	10	pay	pay	VERB
tahrj-4809	42	11	for	for	ADP
tahrj-4809	42	12	this	this	DET
tahrj-4809	42	13	taxation	taxation	NOUN
tahrj-4809	42	14	.	.	PUNCT
tahrj-4809	43	1	it	it	PRON
tahrj-4809	43	2	has	have	AUX
tahrj-4809	43	3	not	not	PART
tahrj-4809	43	4	been	be	AUX
tahrj-4809	43	5	proven	prove	VERB
tahrj-4809	43	6	at	at	ADP
tahrj-4809	43	7	all	all	ADV
tahrj-4809	43	8	that	that	SCONJ
tahrj-4809	43	9	a	a	DET
tahrj-4809	43	10	higher	high	ADJ
tahrj-4809	43	11	tax	tax	NOUN
tahrj-4809	43	12	levy	levy	NOUN
tahrj-4809	43	13	corresponds	correspond	VERB
tahrj-4809	43	14	to	to	ADP
tahrj-4809	43	15	lower	low	ADJ
tahrj-4809	43	16	fuel	fuel	NOUN
tahrj-4809	43	17	consumption	consumption	NOUN
tahrj-4809	43	18	.	.	PUNCT
tahrj-4809	44	1	we	we	PRON
tahrj-4809	44	2	are	be	AUX
tahrj-4809	44	3	talking	talk	VERB
tahrj-4809	44	4	about	about	ADP
tahrj-4809	44	5	products	product	NOUN
tahrj-4809	44	6	which	which	PRON
tahrj-4809	44	7	can	can	AUX
tahrj-4809	44	8	not	not	PART
tahrj-4809	44	9	be	be	AUX
tahrj-4809	44	10	set	set	VERB
tahrj-4809	44	11	aside	aside	ADV
tahrj-4809	44	12	in	in	ADP
tahrj-4809	44	13	the	the	DET
tahrj-4809	44	14	current	current	ADJ
tahrj-4809	44	15	way	way	NOUN
tahrj-4809	44	16	of	of	ADP
tahrj-4809	44	17	life	life	NOUN
tahrj-4809	44	18	.	.	PUNCT
tahrj-4809	45	1	only	only	ADV
tahrj-4809	45	2	the	the	DET
tahrj-4809	45	3	economic	economic	ADJ
tahrj-4809	45	4	crisis	crisis	NOUN
tahrj-4809	45	5	,	,	PUNCT
tahrj-4809	45	6	with	with	ADP
tahrj-4809	45	7	a	a	DET
tahrj-4809	45	8	decrease	decrease	NOUN
tahrj-4809	45	9	in	in	ADP
tahrj-4809	45	10	economic	economic	ADJ
tahrj-4809	45	11	,	,	PUNCT
tahrj-4809	45	12	commercial	commercial	ADJ
tahrj-4809	45	13	and	and	CCONJ
tahrj-4809	45	14	industrial	industrial	ADJ
tahrj-4809	45	15	activities	activity	NOUN
tahrj-4809	45	16	,	,	PUNCT
tahrj-4809	45	17	has	have	AUX
tahrj-4809	45	18	succeeded	succeed	VERB
tahrj-4809	45	19	in	in	ADP
tahrj-4809	45	20	decreasing	decrease	VERB
tahrj-4809	45	21	the	the	DET
tahrj-4809	45	22	consumption	consumption	NOUN
tahrj-4809	45	23	of	of	ADP
tahrj-4809	45	24	these	these	DET
tahrj-4809	45	25	products	product	NOUN
tahrj-4809	45	26	.	.	PUNCT
tahrj-4809	46	1	not	not	PART
tahrj-4809	46	2	even	even	ADV
tahrj-4809	46	3	the	the	DET
tahrj-4809	46	4	rise	rise	NOUN
tahrj-4809	46	5	in	in	ADP
tahrj-4809	46	6	the	the	DET
tahrj-4809	46	7	oil	oil	NOUN
tahrj-4809	46	8	price	price	NOUN
tahrj-4809	46	9	can	can	AUX
tahrj-4809	46	10	considerably	considerably	ADV
tahrj-4809	46	11	reduce	reduce	VERB
tahrj-4809	46	12	fuel	fuel	NOUN
tahrj-4809	46	13	consumption	consumption	NOUN
tahrj-4809	46	14	;	;	PUNCT
tahrj-4809	46	15	neither	neither	CCONJ
tahrj-4809	46	16	could	could	AUX
tahrj-4809	46	17	an	an	DET
tahrj-4809	46	18	increase	increase	NOUN
tahrj-4809	46	19	in	in	ADP
tahrj-4809	46	20	taxes	taxis	NOUN
tahrj-4809	46	21	could	could	AUX
tahrj-4809	46	22	actually	actually	ADV
tahrj-4809	46	23	reduce	reduce	VERB
tahrj-4809	46	24	it	it	PRON
tahrj-4809	46	25	.	.	PUNCT
tahrj-4809	47	1	then	then	ADV
tahrj-4809	47	2	we	we	PRON
tahrj-4809	47	3	should	should	AUX
tahrj-4809	47	4	wonder	wonder	VERB
tahrj-4809	47	5	whether	whether	SCONJ
tahrj-4809	47	6	a	a	DET
tahrj-4809	47	7	tax	tax	NOUN
tahrj-4809	47	8	which	which	PRON
tahrj-4809	47	9	is	be	AUX
tahrj-4809	47	10	so	so	ADV
tahrj-4809	47	11	high	high	ADJ
tahrj-4809	47	12	is	be	AUX
tahrj-4809	47	13	contrary	contrary	ADJ
tahrj-4809	47	14	to	to	ADP
tahrj-4809	47	15	the	the	DET
tahrj-4809	47	16	material	material	NOUN
tahrj-4809	47	17	principles	principle	NOUN
tahrj-4809	47	18	on	on	ADP
tahrj-4809	47	19	tax	tax	NOUN
tahrj-4809	47	20	justice	justice	NOUN
tahrj-4809	47	21	.	.	PUNCT
tahrj-4809	48	1	the	the	DET
tahrj-4809	48	2	problem	problem	NOUN
tahrj-4809	48	3	is	be	AUX
tahrj-4809	48	4	that	that	SCONJ
tahrj-4809	48	5	in	in	ADP
tahrj-4809	48	6	european	european	PROPN
tahrj-4809	48	7	union	union	PROPN
tahrj-4809	48	8	law	law	NOUN
tahrj-4809	48	9	there	there	PRON
tahrj-4809	48	10	is	be	VERB
tahrj-4809	48	11	not	not	PART
tahrj-4809	48	12	a	a	DET
tahrj-4809	48	13	definition	definition	NOUN
tahrj-4809	48	14	of	of	ADP
tahrj-4809	48	15	the	the	DET
tahrj-4809	48	16	so	so	ADV
tahrj-4809	48	17	-	-	PUNCT
tahrj-4809	48	18	called	call	VERB
tahrj-4809	48	19	principles	principle	NOUN
tahrj-4809	48	20	involved	involve	VERB
tahrj-4809	48	21	.	.	PUNCT
tahrj-4809	49	1	however	however	ADV
tahrj-4809	49	2	,	,	PUNCT
tahrj-4809	49	3	in	in	ADP
tahrj-4809	49	4	this	this	DET
tahrj-4809	49	5	law	law	NOUN
tahrj-4809	49	6	,	,	PUNCT
tahrj-4809	49	7	there	there	PRON
tahrj-4809	49	8	is	be	VERB
tahrj-4809	49	9	a	a	DET
tahrj-4809	49	10	consecration	consecration	NOUN
tahrj-4809	49	11	of	of	ADP
tahrj-4809	49	12	the	the	DET
tahrj-4809	49	13	right	right	NOUN
tahrj-4809	49	14	to	to	ADP
tahrj-4809	49	15	property	property	NOUN
tahrj-4809	49	16	as	as	ADP
tahrj-4809	49	17	a	a	DET
tahrj-4809	49	18	fundamental	fundamental	ADJ
tahrj-4809	49	19	and	and	CCONJ
tahrj-4809	49	20	human	human	ADJ
tahrj-4809	49	21	right2	right2	NOUN
tahrj-4809	49	22	.	.	PUNCT
tahrj-4809	50	1	therefore	therefore	ADV
tahrj-4809	50	2	,	,	PUNCT
tahrj-4809	50	3	we	we	PRON
tahrj-4809	50	4	should	should	AUX
tahrj-4809	50	5	analyze	analyze	VERB
tahrj-4809	50	6	if	if	SCONJ
tahrj-4809	50	7	these	these	DET
tahrj-4809	50	8	cases	case	NOUN
tahrj-4809	50	9	of	of	ADP
tahrj-4809	50	10	high	high	ADJ
tahrj-4809	50	11	tax	tax	NOUN
tahrj-4809	50	12	levy	levy	NOUN
tahrj-4809	50	13	represent	represent	VERB
tahrj-4809	50	14	or	or	CCONJ
tahrj-4809	50	15	not	not	PART
tahrj-4809	50	16	a	a	DET
tahrj-4809	50	17	violation	violation	NOUN
tahrj-4809	50	18	of	of	ADP
tahrj-4809	50	19	the	the	DET
tahrj-4809	50	20	right	right	NOUN
tahrj-4809	50	21	to	to	ADP
tahrj-4809	50	22	property	property	NOUN
tahrj-4809	50	23	,	,	PUNCT
tahrj-4809	50	24	a	a	DET
tahrj-4809	50	25	right	right	NOUN
tahrj-4809	50	26	from	from	ADP
tahrj-4809	50	27	which	which	PRON
tahrj-4809	50	28	in	in	ADP
tahrj-4809	50	29	some	some	DET
tahrj-4809	50	30	states	state	NOUN
tahrj-4809	50	31	the	the	DET
tahrj-4809	50	32	principles	principle	NOUN
tahrj-4809	50	33	of	of	ADP
tahrj-4809	50	34	tax	tax	NOUN
tahrj-4809	50	35	justice	justice	NOUN
tahrj-4809	50	36	are	be	AUX
tahrj-4809	50	37	deduced	deduce	VERB
tahrj-4809	50	38	.	.	PUNCT
tahrj-4809	51	1	iii	iii	X
tahrj-4809	51	2	.	.	PUNCT
tahrj-4809	51	3	tax	tax	NOUN
tahrj-4809	51	4	justice	justice	NOUN
tahrj-4809	51	5	and	and	CCONJ
tahrj-4809	51	6	right	right	NOUN
tahrj-4809	51	7	of	of	ADP
tahrj-4809	51	8	ownership	ownership	NOUN
tahrj-4809	51	9	the	the	DET
tahrj-4809	51	10	search	search	NOUN
tahrj-4809	51	11	for	for	ADP
tahrj-4809	51	12	tax	tax	NOUN
tahrj-4809	51	13	justice	justice	NOUN
tahrj-4809	51	14	is	be	AUX
tahrj-4809	51	15	a	a	DET
tahrj-4809	51	16	pending	pende	VERB
tahrj-4809	51	17	issue	issue	NOUN
tahrj-4809	51	18	in	in	ADP
tahrj-4809	51	19	the	the	DET
tahrj-4809	51	20	process	process	NOUN
tahrj-4809	51	21	of	of	ADP
tahrj-4809	51	22	european	european	ADJ
tahrj-4809	51	23	integration	integration	NOUN
tahrj-4809	51	24	.	.	PUNCT
tahrj-4809	52	1	however	however	ADV
tahrj-4809	52	2	,	,	PUNCT
tahrj-4809	52	3	this	this	DET
tahrj-4809	52	4	lacuna	lacuna	NOUN
tahrj-4809	52	5	may	may	AUX
tahrj-4809	52	6	make	make	VERB
tahrj-4809	52	7	it	it	PRON
tahrj-4809	52	8	difficult	difficult	ADJ
tahrj-4809	52	9	for	for	SCONJ
tahrj-4809	52	10	such	such	ADJ
tahrj-4809	52	11	integration	integration	NOUN
tahrj-4809	52	12	to	to	PART
tahrj-4809	52	13	be	be	AUX
tahrj-4809	52	14	built	build	VERB
tahrj-4809	52	15	on	on	ADP
tahrj-4809	52	16	sufficiently	sufficiently	ADV
tahrj-4809	52	17	firm	firm	ADJ
tahrj-4809	52	18	legal	legal	ADJ
tahrj-4809	52	19	and	and	CCONJ
tahrj-4809	52	20	economic	economic	ADJ
tahrj-4809	52	21	bases	basis	NOUN
tahrj-4809	52	22	.	.	PUNCT
tahrj-4809	53	1	therefore	therefore	ADV
tahrj-4809	53	2	,	,	PUNCT
tahrj-4809	53	3	the	the	DET
tahrj-4809	53	4	principles	principle	NOUN
tahrj-4809	53	5	of	of	ADP
tahrj-4809	53	6	tax	tax	NOUN
tahrj-4809	53	7	justice	justice	NOUN
tahrj-4809	53	8	in	in	ADP
tahrj-4809	53	9	european	european	PROPN
tahrj-4809	53	10	union	union	PROPN
tahrj-4809	53	11	law	law	NOUN
tahrj-4809	53	12	are	be	AUX
tahrj-4809	53	13	still	still	ADV
tahrj-4809	53	14	a	a	DET
tahrj-4809	53	15	not	not	PART
tahrj-4809	53	16	fully	fully	ADV
tahrj-4809	53	17	explored	explore	VERB
tahrj-4809	53	18	subject	subject	NOUN
tahrj-4809	53	19	of	of	ADP
tahrj-4809	53	20	investigation	investigation	NOUN
tahrj-4809	53	21	.	.	PUNCT
tahrj-4809	54	1	the	the	DET
tahrj-4809	54	2	institutions	institution	NOUN
tahrj-4809	54	3	of	of	ADP
tahrj-4809	54	4	the	the	DET
tahrj-4809	54	5	european	european	PROPN
tahrj-4809	54	6	union	union	PROPN
tahrj-4809	54	7	hold	hold	VERB
tahrj-4809	54	8	a	a	DET
tahrj-4809	54	9	series	series	NOUN
tahrj-4809	54	10	of	of	ADP
tahrj-4809	54	11	taxation	taxation	NOUN
tahrj-4809	54	12	jurisdictions	jurisdiction	NOUN
tahrj-4809	54	13	granted	grant	VERB
tahrj-4809	54	14	by	by	ADP
tahrj-4809	54	15	member	member	NOUN
tahrj-4809	54	16	states	state	NOUN
tahrj-4809	54	17	,	,	PUNCT
tahrj-4809	54	18	among	among	ADP
tahrj-4809	54	19	them	they	PRON
tahrj-4809	54	20	there	there	PRON
tahrj-4809	54	21	is	be	VERB
tahrj-4809	54	22	particular	particular	ADJ
tahrj-4809	54	23	harmonization	harmonization	NOUN
tahrj-4809	54	24	of	of	ADP
tahrj-4809	54	25	certain	certain	ADJ
tahrj-4809	54	26	state	state	NOUN
tahrj-4809	54	27	taxes	taxis	NOUN
tahrj-4809	54	28	.	.	PUNCT
tahrj-4809	55	1	the	the	DET
tahrj-4809	55	2	constant	constant	ADJ
tahrj-4809	55	3	tension	tension	NOUN
tahrj-4809	55	4	between	between	ADP
tahrj-4809	55	5	direct	direct	ADJ
tahrj-4809	55	6	and	and	CCONJ
tahrj-4809	55	7	indirect	indirect	ADJ
tahrj-4809	55	8	taxes	taxis	NOUN
tahrj-4809	55	9	affects	affect	VERB
tahrj-4809	55	10	socio	socio	NOUN
tahrj-4809	55	11	-	-	PUNCT
tahrj-4809	55	12	economic	economic	ADJ
tahrj-4809	55	13	policy	policy	NOUN
tahrj-4809	55	14	,	,	PUNCT
tahrj-4809	55	15	so	so	SCONJ
tahrj-4809	55	16	that	that	SCONJ
tahrj-4809	55	17	it	it	PRON
tahrj-4809	55	18	is	be	AUX
tahrj-4809	55	19	appropriate	appropriate	ADJ
tahrj-4809	55	20	to	to	PART
tahrj-4809	55	21	identify	identify	VERB
tahrj-4809	55	22	the	the	DET
tahrj-4809	55	23	constitutional	constitutional	ADJ
tahrj-4809	55	24	and	and	CCONJ
tahrj-4809	55	25	legislative	legislative	ADJ
tahrj-4809	55	26	principles	principle	NOUN
tahrj-4809	55	27	that	that	PRON
tahrj-4809	55	28	could	could	AUX
tahrj-4809	55	29	in	in	ADP
tahrj-4809	55	30	some	some	DET
tahrj-4809	55	31	way	way	NOUN
tahrj-4809	55	32	limit	limit	VERB
tahrj-4809	55	33	the	the	DET
tahrj-4809	55	34	role	role	NOUN
tahrj-4809	55	35	of	of	ADP
tahrj-4809	55	36	the	the	DET
tahrj-4809	55	37	latter	latter	ADJ
tahrj-4809	55	38	in	in	ADP
tahrj-4809	55	39	comparison	comparison	NOUN
tahrj-4809	55	40	to	to	ADP
tahrj-4809	55	41	the	the	DET
tahrj-4809	55	42	former	former	ADJ
tahrj-4809	55	43	,	,	PUNCT
tahrj-4809	55	44	and	and	CCONJ
tahrj-4809	55	45	find	find	VERB
tahrj-4809	55	46	their	their	PRON
tahrj-4809	55	47	basis	basis	NOUN
tahrj-4809	55	48	in	in	ADP
tahrj-4809	55	49	eu	eu	PROPN
tahrj-4809	55	50	law	law	NOUN
tahrj-4809	55	51	.	.	PUNCT
tahrj-4809	56	1	even	even	ADV
tahrj-4809	56	2	though	though	SCONJ
tahrj-4809	56	3	in	in	ADP
tahrj-4809	56	4	most	most	ADJ
tahrj-4809	56	5	eu	eu	PROPN
tahrj-4809	56	6	member	member	PROPN
tahrj-4809	56	7	states	state	VERB
tahrj-4809	56	8	the	the	DET
tahrj-4809	56	9	material	material	ADJ
tahrj-4809	56	10	principles	principle	NOUN
tahrj-4809	56	11	of	of	ADP
tahrj-4809	56	12	tax	tax	NOUN
tahrj-4809	56	13	justice	justice	NOUN
tahrj-4809	56	14	correspond	correspond	VERB
tahrj-4809	56	15	in	in	ADP
tahrj-4809	56	16	their	their	PRON
tahrj-4809	56	17	essential	essential	ADJ
tahrj-4809	56	18	content	content	NOUN
tahrj-4809	56	19	,	,	PUNCT
tahrj-4809	56	20	to	to	ADP
tahrj-4809	56	21	the	the	DET
tahrj-4809	56	22	original	original	ADJ
tahrj-4809	56	23	eu	eu	PROPN
tahrj-4809	56	24	law	law	NOUN
tahrj-4809	56	25	,	,	PUNCT
tahrj-4809	56	26	an	an	DET
tahrj-4809	56	27	explicit	explicit	ADJ
tahrj-4809	56	28	statement	statement	NOUN
tahrj-4809	56	29	of	of	ADP
tahrj-4809	56	30	those	those	DET
tahrj-4809	56	31	principles	principle	NOUN
tahrj-4809	56	32	does	do	AUX
tahrj-4809	56	33	not	not	PART
tahrj-4809	56	34	exit	exit	VERB
tahrj-4809	56	35	.	.	PUNCT
tahrj-4809	57	1	in	in	ADP
tahrj-4809	57	2	spain	spain	PROPN
tahrj-4809	57	3	,	,	PUNCT
tahrj-4809	57	4	the	the	DET
tahrj-4809	57	5	study	study	NOUN
tahrj-4809	57	6	of	of	ADP
tahrj-4809	57	7	tax	tax	NOUN
tahrj-4809	57	8	law	law	NOUN
tahrj-4809	57	9	has	have	AUX
tahrj-4809	57	10	focused	focus	VERB
tahrj-4809	57	11	on	on	ADP
tahrj-4809	57	12	the	the	DET
tahrj-4809	57	13	primacy	primacy	NOUN
tahrj-4809	57	14	of	of	ADP
tahrj-4809	57	15	the	the	DET
tahrj-4809	57	16	principles	principle	NOUN
tahrj-4809	57	17	contained	contain	VERB
tahrj-4809	57	18	in	in	ADP
tahrj-4809	57	19	paragraph	paragraph	NOUN
tahrj-4809	57	20	1	1	NUM
tahrj-4809	57	21	of	of	ADP
tahrj-4809	57	22	article	article	NOUN
tahrj-4809	57	23	31	31	NUM
tahrj-4809	57	24	of	of	ADP
tahrj-4809	57	25	the	the	DET
tahrj-4809	57	26	constitution	constitution	NOUN
tahrj-4809	57	27	:	:	PUNCT
tahrj-4809	57	28	the	the	DET
tahrj-4809	57	29	tax	tax	NOUN
tahrj-4809	57	30	justice	justice	NOUN
tahrj-4809	57	31	of	of	ADP
tahrj-4809	57	32	material	material	NOUN
tahrj-4809	57	33	principles	principle	NOUN
tahrj-4809	57	34	.	.	PUNCT
tahrj-4809	58	1	article	article	NOUN
tahrj-4809	58	2	131	131	NUM
tahrj-4809	58	3	of	of	ADP
tahrj-4809	58	4	the	the	DET
tahrj-4809	58	5	spanish	spanish	ADJ
tahrj-4809	58	6	constitution	constitution	NOUN
tahrj-4809	58	7	,	,	PUNCT
tahrj-4809	58	8	at	at	ADP
tahrj-4809	58	9	the	the	DET
tahrj-4809	58	10	end	end	NOUN
tahrj-4809	58	11	of	of	ADP
tahrj-4809	58	12	paragraph	paragraph	NOUN
tahrj-4809	58	13	1	1	NUM
tahrj-4809	58	14	,	,	PUNCT
tahrj-4809	58	15	in	in	ADP
tahrj-4809	58	16	relation	relation	NOUN
tahrj-4809	58	17	to	to	ADP
tahrj-4809	58	18	income	income	NOUN
tahrj-4809	58	19	and	and	CCONJ
tahrj-4809	58	20	wealth	wealth	NOUN
tahrj-4809	58	21	,	,	PUNCT
tahrj-4809	58	22	proclaims	proclaim	VERB
tahrj-4809	58	23	“	"	PUNCT
tahrj-4809	58	24	its	its	PRON
tahrj-4809	58	25	fairer	fair	ADJ
tahrj-4809	58	26	distribution	distribution	NOUN
tahrj-4809	58	27	”	"	PUNCT
tahrj-4809	58	28	.	.	PUNCT
tahrj-4809	59	1	this	this	DET
tahrj-4809	59	2	final	final	ADJ
tahrj-4809	59	3	declaration	declaration	NOUN
tahrj-4809	59	4	sanctions	sanction	NOUN
tahrj-4809	59	5	spain	spain	PROPN
tahrj-4809	59	6	as	as	ADP
tahrj-4809	59	7	a	a	DET
tahrj-4809	59	8	“	"	PUNCT
tahrj-4809	59	9	social	social	ADJ
tahrj-4809	59	10	and	and	CCONJ
tahrj-4809	59	11	democratic	democratic	ADJ
tahrj-4809	59	12	constitutional	constitutional	ADJ
tahrj-4809	59	13	state	state	NOUN
tahrj-4809	59	14	”	"	PUNCT
tahrj-4809	59	15	,	,	PUNCT
tahrj-4809	59	16	in	in	ADP
tahrj-4809	59	17	paragraph	paragraph	NOUN
tahrj-4809	59	18	1	1	NUM
tahrj-4809	59	19	of	of	ADP
tahrj-4809	59	20	article	article	NOUN
tahrj-4809	59	21	1	1	NUM
tahrj-4809	59	22	of	of	ADP
tahrj-4809	59	23	the	the	DET
tahrj-4809	59	24	constitution	constitution	NOUN
tahrj-4809	59	25	.	.	PUNCT
tahrj-4809	60	1	this	this	PRON
tahrj-4809	60	2	suggests	suggest	VERB
tahrj-4809	60	3	that	that	SCONJ
tahrj-4809	60	4	the	the	DET
tahrj-4809	60	5	nature	nature	NOUN
tahrj-4809	60	6	of	of	ADP
tahrj-4809	60	7	the	the	DET
tahrj-4809	60	8	tax	tax	NOUN
tahrj-4809	60	9	and	and	CCONJ
tahrj-4809	60	10	social	social	ADJ
tahrj-4809	60	11	justice	justice	NOUN
tahrj-4809	60	12	of	of	ADP
tahrj-4809	60	13	our	our	PRON
tahrj-4809	60	14	state	state	NOUN
tahrj-4809	60	15	,	,	PUNCT
tahrj-4809	60	16	often	often	ADV
tahrj-4809	60	17	2	2	NUM
tahrj-4809	60	18	regarding	regard	VERB
tahrj-4809	60	19	the	the	DET
tahrj-4809	60	20	human	human	ADJ
tahrj-4809	60	21	rights	right	NOUN
tahrj-4809	60	22	discipline	discipline	NOUN
tahrj-4809	60	23	on	on	ADP
tahrj-4809	60	24	a	a	DET
tahrj-4809	60	25	tax	tax	NOUN
tahrj-4809	60	26	law	law	NOUN
tahrj-4809	60	27	standpoint	standpoint	NOUN
tahrj-4809	60	28	,	,	PUNCT
tahrj-4809	60	29	see	see	VERB
tahrj-4809	60	30	soler	soler	PROPN
tahrj-4809	60	31	roch	roch	PROPN
tahrj-4809	60	32	,	,	PUNCT
tahrj-4809	60	33	m.t	m.t	PROPN
tahrj-4809	60	34	.	.	PROPN
tahrj-4809	60	35	(	(	PUNCT
tahrj-4809	60	36	2011	2011	NUM
tahrj-4809	60	37	)	)	PUNCT
tahrj-4809	60	38	deber	deber	PROPN
tahrj-4809	60	39	de	de	X
tahrj-4809	60	40	contribuir	contribuir	PROPN
tahrj-4809	60	41	y	y	PROPN
tahrj-4809	60	42	derecho	derecho	PROPN
tahrj-4809	60	43	de	de	PROPN
tahrj-4809	60	44	propiedad	propiedad	PROPN
tahrj-4809	60	45	en	en	PROPN
tahrj-4809	60	46	el	el	PROPN
tahrj-4809	60	47	ámbito	ámbito	PROPN
tahrj-4809	60	48	de	de	PROPN
tahrj-4809	60	49	los	los	PROPN
tahrj-4809	60	50	derechos	derechos	PROPN
tahrj-4809	60	51	humanos	humanos	PROPN
tahrj-4809	60	52	,	,	PUNCT
tahrj-4809	60	53	lección	lección	PROPN
tahrj-4809	60	54	inaugural	inaugural	PROPN
tahrj-4809	60	55	,	,	PUNCT
tahrj-4809	60	56	curso	curso	PROPN
tahrj-4809	60	57	académico	académico	PROPN
tahrj-4809	60	58	2011	2011	NUM
tahrj-4809	60	59	-	-	SYM
tahrj-4809	60	60	2012	2012	NUM
tahrj-4809	60	61	,	,	PUNCT
tahrj-4809	60	62	universidad	universidad	PROPN
tahrj-4809	60	63	de	de	PROPN
tahrj-4809	60	64	alicante	alicante	PROPN
tahrj-4809	60	65	:	:	PUNCT
tahrj-4809	60	66	5	5	X
tahrj-4809	60	67	.	.	X
tahrj-4809	61	1	extra	extra	ADJ
tahrj-4809	61	2	-	-	ADJ
tahrj-4809	61	3	taxation	taxation	NOUN
tahrj-4809	61	4	and	and	CCONJ
tahrj-4809	61	5	property	property	NOUN
tahrj-4809	61	6	right	right	ADV
tahrj-4809	61	7	in	in	ADP
tahrj-4809	61	8	the	the	DET
tahrj-4809	61	9	european	european	PROPN
tahrj-4809	61	10	union	union	PROPN
tahrj-4809	61	11	law	law	NOUN
tahrj-4809	61	12	the	the	DET
tahrj-4809	61	13	age	age	NOUN
tahrj-4809	61	14	of	of	ADP
tahrj-4809	61	15	human	human	ADJ
tahrj-4809	61	16	rights	right	NOUN
tahrj-4809	61	17	journal	journal	NOUN
tahrj-4809	61	18	,	,	PUNCT
tahrj-4809	61	19	12	12	NUM
tahrj-4809	61	20	(	(	PUNCT
tahrj-4809	61	21	june	june	PROPN
tahrj-4809	61	22	2019	2019	NUM
tahrj-4809	61	23	)	)	PUNCT
tahrj-4809	62	1	pp	pp	ADP
tahrj-4809	62	2	.	.	PUNCT
tahrj-4809	63	1	84	84	NUM
tahrj-4809	63	2	-	-	SYM
tahrj-4809	63	3	104	104	NUM
tahrj-4809	63	4	issn	issn	NOUN
tahrj-4809	63	5	:	:	PUNCT
tahrj-4809	63	6	2340	2340	NUM
tahrj-4809	63	7	-	-	SYM
tahrj-4809	63	8	9592	9592	NUM
tahrj-4809	63	9	doi	doi	NOUN
tahrj-4809	63	10	:	:	PUNCT
tahrj-4809	63	11	10.17561	10.17561	NUM
tahrj-4809	63	12	/	/	SYM
tahrj-4809	63	13	tahrj.n12.5	tahrj.n12.5	PRON
tahrj-4809	63	14	87	87	NUM
tahrj-4809	63	15	poorly	poorly	ADV
tahrj-4809	63	16	analyzed	analyze	VERB
tahrj-4809	63	17	,	,	PUNCT
tahrj-4809	63	18	instead	instead	ADV
tahrj-4809	63	19	was	be	AUX
tahrj-4809	63	20	the	the	DET
tahrj-4809	63	21	object	object	NOUN
tahrj-4809	63	22	of	of	ADP
tahrj-4809	63	23	the	the	DET
tahrj-4809	63	24	first	first	ADJ
tahrj-4809	63	25	precepts	precept	NOUN
tahrj-4809	63	26	of	of	ADP
tahrj-4809	63	27	the	the	DET
tahrj-4809	63	28	constitution	constitution	NOUN
tahrj-4809	63	29	.	.	PUNCT
tahrj-4809	64	1	reading	read	VERB
tahrj-4809	64	2	in	in	ADP
tahrj-4809	64	3	conjunction	conjunction	NOUN
tahrj-4809	64	4	articles	article	NOUN
tahrj-4809	64	5	1.1	1.1	NUM
tahrj-4809	64	6	,	,	PUNCT
tahrj-4809	64	7	31.1	31.1	NUM
tahrj-4809	64	8	and	and	CCONJ
tahrj-4809	64	9	131.1	131.1	NUM
tahrj-4809	64	10	of	of	ADP
tahrj-4809	64	11	the	the	DET
tahrj-4809	64	12	constitution	constitution	NOUN
tahrj-4809	64	13	,	,	PUNCT
tahrj-4809	64	14	it	it	PRON
tahrj-4809	64	15	is	be	AUX
tahrj-4809	64	16	inferred	infer	VERB
tahrj-4809	64	17	that	that	SCONJ
tahrj-4809	64	18	in	in	ADP
tahrj-4809	64	19	a	a	DET
tahrj-4809	64	20	social	social	ADJ
tahrj-4809	64	21	and	and	CCONJ
tahrj-4809	64	22	democratic	democratic	ADJ
tahrj-4809	64	23	constitutional	constitutional	ADJ
tahrj-4809	64	24	state	state	NOUN
tahrj-4809	64	25	redistribution	redistribution	NOUN
tahrj-4809	64	26	of	of	ADP
tahrj-4809	64	27	wealth	wealth	NOUN
tahrj-4809	64	28	can	can	AUX
tahrj-4809	64	29	be	be	AUX
tahrj-4809	64	30	implemented	implement	VERB
tahrj-4809	64	31	through	through	ADP
tahrj-4809	64	32	public	public	ADJ
tahrj-4809	64	33	revenue	revenue	NOUN
tahrj-4809	64	34	and	and	CCONJ
tahrj-4809	64	35	expenditure	expenditure	NOUN
tahrj-4809	64	36	.	.	PUNCT
tahrj-4809	65	1	for	for	ADP
tahrj-4809	65	2	this	this	DET
tahrj-4809	65	3	reason	reason	NOUN
tahrj-4809	65	4	,	,	PUNCT
tahrj-4809	65	5	before	before	ADP
tahrj-4809	65	6	exorbitant	exorbitant	ADJ
tahrj-4809	65	7	fiscal	fiscal	ADJ
tahrj-4809	65	8	pressures	pressure	NOUN
tahrj-4809	65	9	on	on	ADP
tahrj-4809	65	10	goods	good	NOUN
tahrj-4809	65	11	and	and	CCONJ
tahrj-4809	65	12	products	product	NOUN
tahrj-4809	65	13	,	,	PUNCT
tahrj-4809	65	14	for	for	ADP
tahrj-4809	65	15	which	which	PRON
tahrj-4809	65	16	the	the	DET
tahrj-4809	65	17	price	price	NOUN
tahrj-4809	65	18	/	/	SYM
tahrj-4809	65	19	value	value	NOUN
tahrj-4809	65	20	of	of	ADP
tahrj-4809	65	21	the	the	DET
tahrj-4809	65	22	asset	asset	NOUN
tahrj-4809	65	23	becomes	become	VERB
tahrj-4809	65	24	lower	low	ADJ
tahrj-4809	65	25	than	than	ADP
tahrj-4809	65	26	the	the	DET
tahrj-4809	65	27	taxes	taxis	NOUN
tahrj-4809	65	28	,	,	PUNCT
tahrj-4809	65	29	there	there	PRON
tahrj-4809	65	30	is	be	VERB
tahrj-4809	65	31	the	the	DET
tahrj-4809	65	32	need	need	NOUN
tahrj-4809	65	33	to	to	PART
tahrj-4809	65	34	find	find	VERB
tahrj-4809	65	35	a	a	DET
tahrj-4809	65	36	constitutional	constitutional	ADJ
tahrj-4809	65	37	provision	provision	NOUN
tahrj-4809	65	38	that	that	PRON
tahrj-4809	65	39	would	would	AUX
tahrj-4809	65	40	prevent	prevent	VERB
tahrj-4809	65	41	such	such	ADJ
tahrj-4809	65	42	excesses	excess	NOUN
tahrj-4809	65	43	.	.	PUNCT
tahrj-4809	66	1	all	all	DET
tahrj-4809	66	2	this	this	DET
tahrj-4809	66	3	forces	force	VERB
tahrj-4809	66	4	us	we	PRON
tahrj-4809	66	5	to	to	PART
tahrj-4809	66	6	say	say	VERB
tahrj-4809	66	7	that	that	SCONJ
tahrj-4809	66	8	in	in	ADP
tahrj-4809	66	9	tax	tax	NOUN
tahrj-4809	66	10	matters	matter	NOUN
tahrj-4809	66	11	we	we	PRON
tahrj-4809	66	12	must	must	AUX
tahrj-4809	66	13	respect	respect	VERB
tahrj-4809	66	14	the	the	DET
tahrj-4809	66	15	right	right	NOUN
tahrj-4809	66	16	to	to	ADP
tahrj-4809	66	17	private	private	ADJ
tahrj-4809	66	18	property	property	NOUN
tahrj-4809	66	19	,	,	PUNCT
tahrj-4809	66	20	questioning	question	VERB
tahrj-4809	66	21	the	the	DET
tahrj-4809	66	22	maximum	maximum	ADJ
tahrj-4809	66	23	tax	tax	NOUN
tahrj-4809	66	24	levy	levy	NOUN
tahrj-4809	66	25	on	on	ADP
tahrj-4809	66	26	property	property	NOUN
tahrj-4809	66	27	,	,	PUNCT
tahrj-4809	66	28	also	also	ADV
tahrj-4809	66	29	in	in	ADP
tahrj-4809	66	30	relation	relation	NOUN
tahrj-4809	66	31	to	to	ADP
tahrj-4809	66	32	the	the	DET
tahrj-4809	66	33	acquisition	acquisition	NOUN
tahrj-4809	66	34	costs	cost	NOUN
tahrj-4809	66	35	of	of	ADP
tahrj-4809	66	36	goods	good	NOUN
tahrj-4809	66	37	and	and	CCONJ
tahrj-4809	66	38	products	product	NOUN
tahrj-4809	66	39	.	.	PUNCT
tahrj-4809	67	1	it	it	PRON
tahrj-4809	67	2	is	be	AUX
tahrj-4809	67	3	obvious	obvious	ADJ
tahrj-4809	67	4	that	that	SCONJ
tahrj-4809	67	5	in	in	ADP
tahrj-4809	67	6	order	order	NOUN
tahrj-4809	67	7	to	to	PART
tahrj-4809	67	8	consume	consume	VERB
tahrj-4809	67	9	a	a	DET
tahrj-4809	67	10	good	good	ADJ
tahrj-4809	67	11	it	it	PRON
tahrj-4809	67	12	is	be	AUX
tahrj-4809	67	13	necessary	necessary	ADJ
tahrj-4809	67	14	to	to	PART
tahrj-4809	67	15	acquire	acquire	VERB
tahrj-4809	67	16	it	it	PRON
tahrj-4809	67	17	:	:	PUNCT
tahrj-4809	67	18	the	the	DET
tahrj-4809	67	19	problem	problem	NOUN
tahrj-4809	67	20	arises	arise	VERB
tahrj-4809	67	21	when	when	SCONJ
tahrj-4809	67	22	the	the	DET
tahrj-4809	67	23	taxation	taxation	NOUN
tahrj-4809	67	24	on	on	ADP
tahrj-4809	67	25	a	a	DET
tahrj-4809	67	26	good	good	ADJ
tahrj-4809	67	27	or	or	CCONJ
tahrj-4809	67	28	product	product	NOUN
tahrj-4809	67	29	obstructs	obstruct	VERB
tahrj-4809	67	30	the	the	DET
tahrj-4809	67	31	possibility	possibility	NOUN
tahrj-4809	67	32	of	of	ADP
tahrj-4809	67	33	acquisition	acquisition	NOUN
tahrj-4809	67	34	disproportionately	disproportionately	ADV
tahrj-4809	67	35	and	and	CCONJ
tahrj-4809	67	36	unlawfully	unlawfully	ADV
tahrj-4809	67	37	.	.	PUNCT
tahrj-4809	68	1	one	one	NUM
tahrj-4809	68	2	more	more	ADJ
tahrj-4809	68	3	clarification	clarification	NOUN
tahrj-4809	68	4	,	,	PUNCT
tahrj-4809	68	5	when	when	SCONJ
tahrj-4809	68	6	it	it	PRON
tahrj-4809	68	7	comes	come	VERB
tahrj-4809	68	8	to	to	ADP
tahrj-4809	68	9	property	property	NOUN
tahrj-4809	68	10	,	,	PUNCT
tahrj-4809	68	11	the	the	DET
tahrj-4809	68	12	mind	mind	NOUN
tahrj-4809	68	13	turns	turn	VERB
tahrj-4809	68	14	to	to	ADP
tahrj-4809	68	15	the	the	DET
tahrj-4809	68	16	traditional	traditional	ADJ
tahrj-4809	68	17	patterns	pattern	NOUN
tahrj-4809	68	18	of	of	ADP
tahrj-4809	68	19	property	property	NOUN
tahrj-4809	68	20	of	of	ADP
tahrj-4809	68	21	real	real	ADJ
tahrj-4809	68	22	estate	estate	NOUN
tahrj-4809	68	23	;	;	PUNCT
tahrj-4809	68	24	instead	instead	ADV
tahrj-4809	68	25	,	,	PUNCT
tahrj-4809	68	26	it	it	PRON
tahrj-4809	68	27	is	be	AUX
tahrj-4809	68	28	necessary	necessary	ADJ
tahrj-4809	68	29	to	to	PART
tahrj-4809	68	30	think	think	VERB
tahrj-4809	68	31	that	that	SCONJ
tahrj-4809	68	32	property	property	NOUN
tahrj-4809	68	33	is	be	AUX
tahrj-4809	68	34	a	a	DET
tahrj-4809	68	35	concept	concept	NOUN
tahrj-4809	68	36	applicable	applicable	ADJ
tahrj-4809	68	37	to	to	ADP
tahrj-4809	68	38	any	any	DET
tahrj-4809	68	39	type	type	NOUN
tahrj-4809	68	40	of	of	ADP
tahrj-4809	68	41	product	product	NOUN
tahrj-4809	68	42	,	,	PUNCT
tahrj-4809	68	43	since	since	ADV
tahrj-4809	68	44	,	,	PUNCT
tahrj-4809	68	45	in	in	ADP
tahrj-4809	68	46	principle	principle	NOUN
tahrj-4809	68	47	,	,	PUNCT
tahrj-4809	68	48	in	in	ADP
tahrj-4809	68	49	order	order	NOUN
tahrj-4809	68	50	to	to	PART
tahrj-4809	68	51	consume	consume	VERB
tahrj-4809	68	52	,	,	PUNCT
tahrj-4809	68	53	you	you	PRON
tahrj-4809	68	54	must	must	AUX
tahrj-4809	68	55	first	first	ADV
tahrj-4809	68	56	purchase	purchase	VERB
tahrj-4809	68	57	the	the	DET
tahrj-4809	68	58	property	property	NOUN
tahrj-4809	68	59	.	.	PUNCT
tahrj-4809	69	1	therefore	therefore	ADV
tahrj-4809	69	2	,	,	PUNCT
tahrj-4809	69	3	we	we	PRON
tahrj-4809	69	4	can	can	AUX
tahrj-4809	69	5	not	not	PART
tahrj-4809	69	6	limit	limit	VERB
tahrj-4809	69	7	ourselves	ourselves	PRON
tahrj-4809	69	8	to	to	ADP
tahrj-4809	69	9	state	state	NOUN
tahrj-4809	69	10	legislation	legislation	NOUN
tahrj-4809	69	11	,	,	PUNCT
tahrj-4809	69	12	but	but	CCONJ
tahrj-4809	69	13	must	must	AUX
tahrj-4809	69	14	take	take	VERB
tahrj-4809	69	15	into	into	ADP
tahrj-4809	69	16	account	account	NOUN
tahrj-4809	69	17	the	the	DET
tahrj-4809	69	18	impact	impact	NOUN
tahrj-4809	69	19	on	on	ADP
tahrj-4809	69	20	eu	eu	PROPN
tahrj-4809	69	21	law	law	NOUN
tahrj-4809	69	22	,	,	PUNCT
tahrj-4809	69	23	as	as	SCONJ
tahrj-4809	69	24	most	most	ADJ
tahrj-4809	69	25	of	of	ADP
tahrj-4809	69	26	the	the	DET
tahrj-4809	69	27	indirect	indirect	ADJ
tahrj-4809	69	28	taxes	taxis	NOUN
tahrj-4809	69	29	are	be	AUX
tahrj-4809	69	30	harmonized	harmonize	VERB
tahrj-4809	69	31	by	by	ADP
tahrj-4809	69	32	the	the	DET
tahrj-4809	69	33	community	community	NOUN
tahrj-4809	69	34	.	.	PUNCT
tahrj-4809	70	1	the	the	DET
tahrj-4809	70	2	concept	concept	NOUN
tahrj-4809	70	3	of	of	ADP
tahrj-4809	70	4	non	non	NOUN
tahrj-4809	70	5	-	-	NOUN
tahrj-4809	70	6	confiscation	confiscation	NOUN
tahrj-4809	70	7	does	do	AUX
tahrj-4809	70	8	not	not	PART
tahrj-4809	70	9	explicitly	explicitly	ADV
tahrj-4809	70	10	appear	appear	VERB
tahrj-4809	70	11	in	in	ADP
tahrj-4809	70	12	the	the	DET
tahrj-4809	70	13	european	european	PROPN
tahrj-4809	70	14	community	community	NOUN
tahrj-4809	70	15	discipline	discipline	NOUN
tahrj-4809	70	16	,	,	PUNCT
tahrj-4809	70	17	although	although	SCONJ
tahrj-4809	70	18	it	it	PRON
tahrj-4809	70	19	should	should	AUX
tahrj-4809	70	20	be	be	AUX
tahrj-4809	70	21	a	a	DET
tahrj-4809	70	22	fundamental	fundamental	ADJ
tahrj-4809	70	23	right	right	NOUN
tahrj-4809	70	24	sanctioned	sanction	VERB
tahrj-4809	70	25	not	not	PART
tahrj-4809	70	26	only	only	ADV
tahrj-4809	70	27	in	in	ADP
tahrj-4809	70	28	the	the	DET
tahrj-4809	70	29	constitution	constitution	NOUN
tahrj-4809	70	30	,	,	PUNCT
tahrj-4809	70	31	but	but	CCONJ
tahrj-4809	70	32	also	also	ADV
tahrj-4809	70	33	by	by	ADP
tahrj-4809	70	34	the	the	DET
tahrj-4809	70	35	european	european	PROPN
tahrj-4809	70	36	community	community	NOUN
tahrj-4809	70	37	discipline	discipline	NOUN
tahrj-4809	70	38	of	of	ADP
tahrj-4809	70	39	fundamental	fundamental	ADJ
tahrj-4809	70	40	rights	right	NOUN
tahrj-4809	70	41	.	.	PUNCT
tahrj-4809	71	1	the	the	DET
tahrj-4809	71	2	crisis	crisis	NOUN
tahrj-4809	71	3	experienced	experience	VERB
tahrj-4809	71	4	by	by	ADP
tahrj-4809	71	5	the	the	DET
tahrj-4809	71	6	european	european	ADJ
tahrj-4809	71	7	and	and	CCONJ
tahrj-4809	71	8	world	world	NOUN
tahrj-4809	71	9	economy	economy	NOUN
tahrj-4809	71	10	has	have	AUX
tahrj-4809	71	11	highlighted	highlight	VERB
tahrj-4809	71	12	the	the	DET
tahrj-4809	71	13	need	need	NOUN
tahrj-4809	71	14	for	for	ADP
tahrj-4809	71	15	closer	close	ADJ
tahrj-4809	71	16	economic	economic	ADJ
tahrj-4809	71	17	integration	integration	NOUN
tahrj-4809	71	18	between	between	ADP
tahrj-4809	71	19	the	the	DET
tahrj-4809	71	20	member	member	NOUN
tahrj-4809	71	21	states	state	NOUN
tahrj-4809	71	22	of	of	ADP
tahrj-4809	71	23	the	the	DET
tahrj-4809	71	24	european	european	PROPN
tahrj-4809	71	25	union	union	PROPN
tahrj-4809	71	26	.	.	PUNCT
tahrj-4809	72	1	there	there	PRON
tahrj-4809	72	2	are	be	VERB
tahrj-4809	72	3	two	two	NUM
tahrj-4809	72	4	essential	essential	ADJ
tahrj-4809	72	5	tools	tool	NOUN
tahrj-4809	72	6	to	to	PART
tahrj-4809	72	7	achieve	achieve	VERB
tahrj-4809	72	8	a	a	DET
tahrj-4809	72	9	real	real	ADJ
tahrj-4809	72	10	economic	economic	ADJ
tahrj-4809	72	11	integration	integration	NOUN
tahrj-4809	72	12	:	:	PUNCT
tahrj-4809	72	13	monetary	monetary	ADJ
tahrj-4809	72	14	policy	policy	NOUN
tahrj-4809	72	15	and	and	CCONJ
tahrj-4809	72	16	tax	tax	NOUN
tahrj-4809	72	17	policy	policy	NOUN
tahrj-4809	72	18	.	.	PUNCT
tahrj-4809	73	1	in	in	ADP
tahrj-4809	73	2	monetary	monetary	ADJ
tahrj-4809	73	3	policy	policy	NOUN
tahrj-4809	73	4	matters	matter	NOUN
tahrj-4809	73	5	,	,	PUNCT
tahrj-4809	73	6	greater	great	ADJ
tahrj-4809	73	7	integration	integration	NOUN
tahrj-4809	73	8	in	in	ADP
tahrj-4809	73	9	the	the	DET
tahrj-4809	73	10	euro	euro	NOUN
tahrj-4809	73	11	zone	zone	NOUN
tahrj-4809	73	12	and	and	CCONJ
tahrj-4809	73	13	a	a	DET
tahrj-4809	73	14	major	major	ADJ
tahrj-4809	73	15	limitation	limitation	NOUN
tahrj-4809	73	16	of	of	ADP
tahrj-4809	73	17	the	the	DET
tahrj-4809	73	18	public	public	ADJ
tahrj-4809	73	19	deficit	deficit	NOUN
tahrj-4809	73	20	has	have	AUX
tahrj-4809	73	21	been	be	AUX
tahrj-4809	73	22	reached	reach	VERB
tahrj-4809	73	23	.	.	PUNCT
tahrj-4809	74	1	in	in	ADP
tahrj-4809	74	2	fiscal	fiscal	ADJ
tahrj-4809	74	3	policy	policy	NOUN
tahrj-4809	74	4	,	,	PUNCT
tahrj-4809	74	5	the	the	DET
tahrj-4809	74	6	rule	rule	NOUN
tahrj-4809	74	7	of	of	ADP
tahrj-4809	74	8	unanimity	unanimity	NOUN
tahrj-4809	74	9	in	in	ADP
tahrj-4809	74	10	tax	tax	NOUN
tahrj-4809	74	11	harmonization	harmonization	NOUN
tahrj-4809	74	12	matters	matter	NOUN
tahrj-4809	74	13	is	be	AUX
tahrj-4809	74	14	still	still	ADV
tahrj-4809	74	15	applied	apply	VERB
tahrj-4809	74	16	.	.	PUNCT
tahrj-4809	75	1	thus	thus	ADV
tahrj-4809	75	2	,	,	PUNCT
tahrj-4809	75	3	only	only	ADV
tahrj-4809	75	4	with	with	ADP
tahrj-4809	75	5	the	the	DET
tahrj-4809	75	6	unanimity	unanimity	NOUN
tahrj-4809	75	7	of	of	ADP
tahrj-4809	75	8	the	the	DET
tahrj-4809	75	9	representatives	representative	NOUN
tahrj-4809	75	10	of	of	ADP
tahrj-4809	75	11	the	the	DET
tahrj-4809	75	12	member	member	NOUN
tahrj-4809	75	13	state	state	NOUN
tahrj-4809	75	14	governments	government	NOUN
tahrj-4809	75	15	is	be	AUX
tahrj-4809	75	16	it	it	PRON
tahrj-4809	75	17	possible	possible	ADJ
tahrj-4809	75	18	to	to	PART
tahrj-4809	75	19	adopt	adopt	VERB
tahrj-4809	75	20	the	the	DET
tahrj-4809	75	21	directives	directive	NOUN
tahrj-4809	75	22	on	on	ADP
tahrj-4809	75	23	tax	tax	NOUN
tahrj-4809	75	24	harmonization	harmonization	NOUN
tahrj-4809	75	25	.	.	PUNCT
tahrj-4809	76	1	this	this	DET
tahrj-4809	76	2	lack	lack	NOUN
tahrj-4809	76	3	of	of	ADP
tahrj-4809	76	4	democratic	democratic	ADJ
tahrj-4809	76	5	legitimization	legitimization	NOUN
tahrj-4809	76	6	in	in	ADP
tahrj-4809	76	7	the	the	DET
tahrj-4809	76	8	field	field	NOUN
tahrj-4809	76	9	of	of	ADP
tahrj-4809	76	10	tax	tax	NOUN
tahrj-4809	76	11	harmonization	harmonization	NOUN
tahrj-4809	76	12	,	,	PUNCT
tahrj-4809	76	13	which	which	PRON
tahrj-4809	76	14	does	do	AUX
tahrj-4809	76	15	not	not	PART
tahrj-4809	76	16	depend	depend	VERB
tahrj-4809	76	17	on	on	ADP
tahrj-4809	76	18	the	the	DET
tahrj-4809	76	19	will	will	NOUN
tahrj-4809	76	20	of	of	ADP
tahrj-4809	76	21	the	the	DET
tahrj-4809	76	22	parliament	parliament	NOUN
tahrj-4809	76	23	elected	elect	VERB
tahrj-4809	76	24	by	by	ADP
tahrj-4809	76	25	european	european	ADJ
tahrj-4809	76	26	citizens	citizen	NOUN
tahrj-4809	76	27	,	,	PUNCT
tahrj-4809	76	28	renders	render	VERB
tahrj-4809	76	29	even	even	ADV
tahrj-4809	76	30	more	more	ADV
tahrj-4809	76	31	real	real	ADJ
tahrj-4809	76	32	the	the	DET
tahrj-4809	76	33	prediction	prediction	NOUN
tahrj-4809	76	34	by	by	ADP
tahrj-4809	76	35	the	the	DET
tahrj-4809	76	36	material	material	ADJ
tahrj-4809	76	37	principles	principle	NOUN
tahrj-4809	76	38	of	of	ADP
tahrj-4809	76	39	tax	tax	NOUN
tahrj-4809	76	40	justice	justice	NOUN
tahrj-4809	76	41	as	as	ADP
tahrj-4809	76	42	a	a	DET
tahrj-4809	76	43	limit	limit	NOUN
tahrj-4809	76	44	and	and	CCONJ
tahrj-4809	76	45	guarantee	guarantee	NOUN
tahrj-4809	76	46	in	in	ADP
tahrj-4809	76	47	the	the	DET
tahrj-4809	76	48	tax	tax	NOUN
tahrj-4809	76	49	harmonization	harmonization	NOUN
tahrj-4809	76	50	for	for	ADP
tahrj-4809	76	51	eu	eu	PROPN
tahrj-4809	76	52	member	member	PROPN
tahrj-4809	76	53	state	state	NOUN
tahrj-4809	76	54	taxpayers	taxpayer	NOUN
tahrj-4809	76	55	,	,	PUNCT
tahrj-4809	76	56	by	by	ADP
tahrj-4809	76	57	virtue	virtue	NOUN
tahrj-4809	76	58	of	of	ADP
tahrj-4809	76	59	the	the	DET
tahrj-4809	76	60	primacy	primacy	NOUN
tahrj-4809	76	61	of	of	ADP
tahrj-4809	76	62	its	its	PRON
tahrj-4809	76	63	law	law	NOUN
tahrj-4809	76	64	with	with	ADP
tahrj-4809	76	65	respect	respect	NOUN
tahrj-4809	76	66	to	to	ADP
tahrj-4809	76	67	the	the	DET
tahrj-4809	76	68	law	law	NOUN
tahrj-4809	76	69	of	of	ADP
tahrj-4809	76	70	the	the	DET
tahrj-4809	76	71	member	member	NOUN
tahrj-4809	76	72	states	state	NOUN
tahrj-4809	76	73	.	.	PUNCT
tahrj-4809	77	1	pursuing	pursue	VERB
tahrj-4809	77	2	the	the	DET
tahrj-4809	77	3	contemplation	contemplation	NOUN
tahrj-4809	77	4	of	of	ADP
tahrj-4809	77	5	the	the	DET
tahrj-4809	77	6	material	material	ADJ
tahrj-4809	77	7	principles	principle	NOUN
tahrj-4809	77	8	of	of	ADP
tahrj-4809	77	9	tax	tax	NOUN
tahrj-4809	77	10	justice	justice	NOUN
tahrj-4809	77	11	in	in	ADP
tahrj-4809	77	12	tax	tax	NOUN
tahrj-4809	77	13	harmonization	harmonization	NOUN
tahrj-4809	77	14	seems	seem	VERB
tahrj-4809	77	15	a	a	DET
tahrj-4809	77	16	necessary	necessary	ADJ
tahrj-4809	77	17	step	step	NOUN
tahrj-4809	77	18	for	for	ADP
tahrj-4809	77	19	the	the	DET
tahrj-4809	77	20	extension	extension	NOUN
tahrj-4809	77	21	of	of	ADP
tahrj-4809	77	22	the	the	DET
tahrj-4809	77	23	powers	power	NOUN
tahrj-4809	77	24	of	of	ADP
tahrj-4809	77	25	the	the	DET
tahrj-4809	77	26	european	european	PROPN
tahrj-4809	77	27	union	union	PROPN
tahrj-4809	77	28	in	in	ADP
tahrj-4809	77	29	relation	relation	NOUN
tahrj-4809	77	30	to	to	ADP
tahrj-4809	77	31	the	the	DET
tahrj-4809	77	32	tax	tax	NOUN
tahrj-4809	77	33	harmonization	harmonization	NOUN
tahrj-4809	77	34	mentioned	mention	VERB
tahrj-4809	77	35	.	.	PUNCT
tahrj-4809	78	1	then	then	ADV
tahrj-4809	78	2	,	,	PUNCT
tahrj-4809	78	3	it	it	PRON
tahrj-4809	78	4	must	must	AUX
tahrj-4809	78	5	be	be	AUX
tahrj-4809	78	6	emphasized	emphasize	VERB
tahrj-4809	78	7	that	that	SCONJ
tahrj-4809	78	8	,	,	PUNCT
tahrj-4809	78	9	within	within	ADP
tahrj-4809	78	10	the	the	DET
tahrj-4809	78	11	member	member	NOUN
tahrj-4809	78	12	states	state	NOUN
tahrj-4809	78	13	,	,	PUNCT
tahrj-4809	78	14	the	the	DET
tahrj-4809	78	15	development	development	NOUN
tahrj-4809	78	16	of	of	ADP
tahrj-4809	78	17	the	the	DET
tahrj-4809	78	18	material	material	ADJ
tahrj-4809	78	19	principles	principle	NOUN
tahrj-4809	78	20	of	of	ADP
tahrj-4809	78	21	tax	tax	NOUN
tahrj-4809	78	22	justice	justice	NOUN
tahrj-4809	78	23	occurred	occur	VERB
tahrj-4809	78	24	mainly	mainly	ADV
tahrj-4809	78	25	with	with	ADP
tahrj-4809	78	26	regard	regard	NOUN
tahrj-4809	78	27	to	to	ADP
tahrj-4809	78	28	direct	direct	ADJ
tahrj-4809	78	29	taxes	taxis	NOUN
tahrj-4809	78	30	.	.	PUNCT
tahrj-4809	79	1	by	by	ADP
tahrj-4809	79	2	contrast	contrast	NOUN
tahrj-4809	79	3	,	,	PUNCT
tahrj-4809	79	4	the	the	DET
tahrj-4809	79	5	powers	power	NOUN
tahrj-4809	79	6	of	of	ADP
tahrj-4809	79	7	eu	eu	PROPN
tahrj-4809	79	8	institutions	institution	NOUN
tahrj-4809	79	9	in	in	ADP
tahrj-4809	79	10	the	the	DET
tahrj-4809	79	11	field	field	NOUN
tahrj-4809	79	12	of	of	ADP
tahrj-4809	79	13	tax	tax	NOUN
tahrj-4809	79	14	harmonization	harmonization	NOUN
tahrj-4809	79	15	essentially	essentially	ADV
tahrj-4809	79	16	concern	concern	ADJ
tahrj-4809	79	17	indirect	indirect	ADJ
tahrj-4809	79	18	taxes	taxis	NOUN
tahrj-4809	79	19	.	.	PUNCT
tahrj-4809	80	1	thus	thus	ADV
tahrj-4809	80	2	,	,	PUNCT
tahrj-4809	80	3	the	the	DET
tahrj-4809	80	4	prediction	prediction	NOUN
tahrj-4809	80	5	of	of	ADP
tahrj-4809	80	6	the	the	DET
tahrj-4809	80	7	material	material	ADJ
tahrj-4809	80	8	principles	principle	NOUN
tahrj-4809	80	9	of	of	ADP
tahrj-4809	80	10	tax	tax	NOUN
tahrj-4809	80	11	justice	justice	NOUN
tahrj-4809	80	12	with	with	ADP
tahrj-4809	80	13	carlos	carlos	PROPN
tahrj-4809	80	14	maría	maría	PROPN
tahrj-4809	80	15	lópez	lópez	PROPN
tahrj-4809	80	16	espadafor	espadafor	ADP
tahrj-4809	80	17	the	the	DET
tahrj-4809	80	18	age	age	NOUN
tahrj-4809	80	19	of	of	ADP
tahrj-4809	80	20	human	human	ADJ
tahrj-4809	80	21	rights	right	NOUN
tahrj-4809	80	22	journal	journal	NOUN
tahrj-4809	80	23	,	,	PUNCT
tahrj-4809	80	24	12	12	NUM
tahrj-4809	80	25	(	(	PUNCT
tahrj-4809	80	26	june	june	PROPN
tahrj-4809	80	27	2019	2019	NUM
tahrj-4809	80	28	)	)	PUNCT
tahrj-4809	81	1	pp	pp	ADP
tahrj-4809	81	2	.	.	PUNCT
tahrj-4809	82	1	84	84	NUM
tahrj-4809	82	2	-	-	SYM
tahrj-4809	82	3	104	104	NUM
tahrj-4809	82	4	issn	issn	NOUN
tahrj-4809	82	5	:	:	PUNCT
tahrj-4809	82	6	2340	2340	NUM
tahrj-4809	82	7	-	-	SYM
tahrj-4809	82	8	9592	9592	NUM
tahrj-4809	82	9	doi	doi	NOUN
tahrj-4809	82	10	:	:	PUNCT
tahrj-4809	82	11	10.17561	10.17561	NUM
tahrj-4809	82	12	/	/	SYM
tahrj-4809	82	13	tahrj.n12.5	tahrj.n12.5	DET
tahrj-4809	82	14	88	88	NUM
tahrj-4809	82	15	respect	respect	NOUN
tahrj-4809	82	16	to	to	ADP
tahrj-4809	82	17	tax	tax	NOUN
tahrj-4809	82	18	harmonization	harmonization	NOUN
tahrj-4809	82	19	would	would	AUX
tahrj-4809	82	20	result	result	VERB
tahrj-4809	82	21	in	in	ADP
tahrj-4809	82	22	the	the	DET
tahrj-4809	82	23	implementation	implementation	NOUN
tahrj-4809	82	24	of	of	ADP
tahrj-4809	82	25	these	these	DET
tahrj-4809	82	26	principles	principle	NOUN
tahrj-4809	82	27	with	with	ADP
tahrj-4809	82	28	regard	regard	NOUN
tahrj-4809	82	29	to	to	ADP
tahrj-4809	82	30	indirect	indirect	ADJ
tahrj-4809	82	31	taxes	taxis	NOUN
tahrj-4809	82	32	.	.	PUNCT
tahrj-4809	83	1	there	there	PRON
tahrj-4809	83	2	is	be	VERB
tahrj-4809	83	3	no	no	DET
tahrj-4809	83	4	express	express	ADJ
tahrj-4809	83	5	provision	provision	NOUN
tahrj-4809	83	6	for	for	ADP
tahrj-4809	83	7	such	such	ADJ
tahrj-4809	83	8	material	material	ADJ
tahrj-4809	83	9	principles	principle	NOUN
tahrj-4809	83	10	of	of	ADP
tahrj-4809	83	11	tax	tax	NOUN
tahrj-4809	83	12	justice	justice	NOUN
tahrj-4809	83	13	in	in	ADP
tahrj-4809	83	14	the	the	DET
tahrj-4809	83	15	original	original	ADJ
tahrj-4809	83	16	law	law	NOUN
tahrj-4809	83	17	of	of	ADP
tahrj-4809	83	18	the	the	DET
tahrj-4809	83	19	european	european	PROPN
tahrj-4809	83	20	union	union	PROPN
tahrj-4809	83	21	,	,	PUNCT
tahrj-4809	83	22	though	though	ADV
tahrj-4809	83	23	,	,	PUNCT
tahrj-4809	83	24	as	as	SCONJ
tahrj-4809	83	25	bosello	bosello	PROPN
tahrj-4809	83	26	said	say	VERB
tahrj-4809	83	27	,	,	PUNCT
tahrj-4809	83	28	with	with	ADP
tahrj-4809	83	29	regard	regard	NOUN
tahrj-4809	83	30	to	to	ADP
tahrj-4809	83	31	eu	eu	PROPN
tahrj-4809	83	32	member	member	PROPN
tahrj-4809	83	33	states	state	VERB
tahrj-4809	83	34	“	"	PUNCT
tahrj-4809	83	35	the	the	DET
tahrj-4809	83	36	constitutional	constitutional	ADJ
tahrj-4809	83	37	principles	principle	NOUN
tahrj-4809	83	38	that	that	PRON
tahrj-4809	83	39	inspire	inspire	VERB
tahrj-4809	83	40	the	the	DET
tahrj-4809	83	41	tax	tax	NOUN
tahrj-4809	83	42	legislation	legislation	NOUN
tahrj-4809	83	43	in	in	ADP
tahrj-4809	83	44	individual	individual	ADJ
tahrj-4809	83	45	states	state	NOUN
tahrj-4809	83	46	are	be	AUX
tahrj-4809	83	47	substantially	substantially	ADV
tahrj-4809	83	48	the	the	DET
tahrj-4809	83	49	same”3	same”3	NOUN
tahrj-4809	83	50	.	.	PUNCT
tahrj-4809	84	1	however	however	ADV
tahrj-4809	84	2	,	,	PUNCT
tahrj-4809	84	3	some	some	PRON
tahrj-4809	84	4	of	of	ADP
tahrj-4809	84	5	these	these	DET
tahrj-4809	84	6	principles	principle	NOUN
tahrj-4809	84	7	might	might	AUX
tahrj-4809	84	8	be	be	AUX
tahrj-4809	84	9	inferred	infer	VERB
tahrj-4809	84	10	,	,	PUNCT
tahrj-4809	84	11	as	as	SCONJ
tahrj-4809	84	12	mentioned	mention	VERB
tahrj-4809	84	13	,	,	PUNCT
tahrj-4809	84	14	from	from	ADP
tahrj-4809	84	15	the	the	DET
tahrj-4809	84	16	consecration	consecration	NOUN
tahrj-4809	84	17	of	of	ADP
tahrj-4809	84	18	the	the	DET
tahrj-4809	84	19	right	right	NOUN
tahrj-4809	84	20	to	to	ADP
tahrj-4809	84	21	property	property	NOUN
tahrj-4809	84	22	as	as	ADP
tahrj-4809	84	23	a	a	DET
tahrj-4809	84	24	fundamental	fundamental	ADJ
tahrj-4809	84	25	right	right	NOUN
tahrj-4809	84	26	in	in	ADP
tahrj-4809	84	27	the	the	DET
tahrj-4809	84	28	original	original	ADJ
tahrj-4809	84	29	law	law	NOUN
tahrj-4809	84	30	.	.	PUNCT
tahrj-4809	85	1	in	in	ADP
tahrj-4809	85	2	a	a	DET
tahrj-4809	85	3	way	way	NOUN
tahrj-4809	85	4	,	,	PUNCT
tahrj-4809	85	5	it	it	PRON
tahrj-4809	85	6	would	would	AUX
tahrj-4809	85	7	be	be	AUX
tahrj-4809	85	8	a	a	DET
tahrj-4809	85	9	parallel	parallel	ADJ
tahrj-4809	85	10	process	process	NOUN
tahrj-4809	85	11	to	to	ADP
tahrj-4809	85	12	that	that	PRON
tahrj-4809	85	13	achieved	achieve	VERB
tahrj-4809	85	14	by	by	ADP
tahrj-4809	85	15	the	the	DET
tahrj-4809	85	16	member	member	NOUN
tahrj-4809	85	17	states	state	NOUN
tahrj-4809	85	18	,	,	PUNCT
tahrj-4809	85	19	which	which	PRON
tahrj-4809	85	20	have	have	AUX
tahrj-4809	85	21	derived	derive	VERB
tahrj-4809	85	22	some	some	PRON
tahrj-4809	85	23	of	of	ADP
tahrj-4809	85	24	these	these	DET
tahrj-4809	85	25	principles	principle	NOUN
tahrj-4809	85	26	from	from	ADP
tahrj-4809	85	27	the	the	DET
tahrj-4809	85	28	provision	provision	NOUN
tahrj-4809	85	29	of	of	ADP
tahrj-4809	85	30	property	property	NOUN
tahrj-4809	85	31	rights	right	NOUN
tahrj-4809	85	32	in	in	ADP
tahrj-4809	85	33	their	their	PRON
tahrj-4809	85	34	relative	relative	ADJ
tahrj-4809	85	35	national	national	ADJ
tahrj-4809	85	36	constitutions4	constitutions4	NOUN
tahrj-4809	85	37	.	.	PUNCT
tahrj-4809	86	1	this	this	DET
tahrj-4809	86	2	approach	approach	NOUN
tahrj-4809	86	3	would	would	AUX
tahrj-4809	86	4	allow	allow	VERB
tahrj-4809	86	5	observance	observance	NOUN
tahrj-4809	86	6	of	of	ADP
tahrj-4809	86	7	the	the	DET
tahrj-4809	86	8	principles	principle	NOUN
tahrj-4809	86	9	of	of	ADP
tahrj-4809	86	10	economic	economic	ADJ
tahrj-4809	86	11	capacity	capacity	NOUN
tahrj-4809	86	12	and	and	CCONJ
tahrj-4809	86	13	especially	especially	ADV
tahrj-4809	86	14	the	the	DET
tahrj-4809	86	15	principle	principle	NOUN
tahrj-4809	86	16	of	of	ADP
tahrj-4809	86	17	non	non	NOUN
tahrj-4809	86	18	-	-	NOUN
tahrj-4809	86	19	confiscation	confiscation	NOUN
tahrj-4809	86	20	.	.	PUNCT
tahrj-4809	87	1	iv	iv	X
tahrj-4809	87	2	.	.	PUNCT
tahrj-4809	87	3	european	european	PROPN
tahrj-4809	87	4	union	union	PROPN
tahrj-4809	87	5	tax	tax	NOUN
tahrj-4809	87	6	law	law	NOUN
tahrj-4809	87	7	and	and	CCONJ
tahrj-4809	87	8	ban	ban	NOUN
tahrj-4809	87	9	of	of	ADP
tahrj-4809	87	10	confiscation	confiscation	NOUN
tahrj-4809	87	11	on	on	ADP
tahrj-4809	87	12	in	in	ADP
tahrj-4809	87	13	tax	tax	NOUN
tahrj-4809	87	14	matters	matter	NOUN
tahrj-4809	87	15	as	as	ADP
tahrj-4809	87	16	a	a	DET
tahrj-4809	87	17	first	first	ADJ
tahrj-4809	87	18	approximation	approximation	NOUN
tahrj-4809	87	19	,	,	PUNCT
tahrj-4809	87	20	we	we	PRON
tahrj-4809	87	21	could	could	AUX
tahrj-4809	87	22	define	define	VERB
tahrj-4809	87	23	the	the	DET
tahrj-4809	87	24	principle	principle	NOUN
tahrj-4809	87	25	of	of	ADP
tahrj-4809	87	26	non	non	NOUN
tahrj-4809	87	27	-	-	NOUN
tahrj-4809	87	28	confiscation	confiscation	NOUN
tahrj-4809	87	29	as	as	ADP
tahrj-4809	87	30	the	the	DET
tahrj-4809	87	31	duty	duty	NOUN
tahrj-4809	87	32	of	of	ADP
tahrj-4809	87	33	the	the	DET
tahrj-4809	87	34	tax	tax	NOUN
tahrj-4809	87	35	legislator	legislator	NOUN
tahrj-4809	87	36	not	not	PART
tahrj-4809	87	37	to	to	PART
tahrj-4809	87	38	apply	apply	VERB
tahrj-4809	87	39	taxes	taxis	NOUN
tahrj-4809	87	40	that	that	PRON
tahrj-4809	87	41	cause	cause	VERB
tahrj-4809	87	42	the	the	DET
tahrj-4809	87	43	cancellation	cancellation	NOUN
tahrj-4809	87	44	of	of	ADP
tahrj-4809	87	45	the	the	DET
tahrj-4809	87	46	economic	economic	ADJ
tahrj-4809	87	47	capacity	capacity	NOUN
tahrj-4809	87	48	of	of	ADP
tahrj-4809	87	49	the	the	DET
tahrj-4809	87	50	taxpayer	taxpayer	NOUN
tahrj-4809	87	51	,	,	PUNCT
tahrj-4809	87	52	leading	lead	VERB
tahrj-4809	87	53	to	to	ADP
tahrj-4809	87	54	unreasonable	unreasonable	ADJ
tahrj-4809	87	55	taxation	taxation	NOUN
tahrj-4809	87	56	.	.	PUNCT
tahrj-4809	88	1	for	for	ADP
tahrj-4809	88	2	this	this	DET
tahrj-4809	88	3	reason	reason	NOUN
tahrj-4809	88	4	,	,	PUNCT
tahrj-4809	88	5	nonconfiscation	nonconfiscation	NOUN
tahrj-4809	88	6	could	could	AUX
tahrj-4809	88	7	be	be	AUX
tahrj-4809	88	8	seen	see	VERB
tahrj-4809	88	9	as	as	ADP
tahrj-4809	88	10	a	a	DET
tahrj-4809	88	11	manifestation	manifestation	NOUN
tahrj-4809	88	12	of	of	ADP
tahrj-4809	88	13	the	the	DET
tahrj-4809	88	14	right	right	NOUN
tahrj-4809	88	15	to	to	ADP
tahrj-4809	88	16	private	private	ADJ
tahrj-4809	88	17	property	property	NOUN
tahrj-4809	88	18	in	in	ADP
tahrj-4809	88	19	the	the	DET
tahrj-4809	88	20	tax	tax	NOUN
tahrj-4809	88	21	field	field	NOUN
tahrj-4809	88	22	.	.	PUNCT
tahrj-4809	89	1	article	article	NOUN
tahrj-4809	89	2	31	31	NUM
tahrj-4809	89	3	of	of	ADP
tahrj-4809	89	4	the	the	DET
tahrj-4809	89	5	constitution	constitution	NOUN
tahrj-4809	89	6	,	,	PUNCT
tahrj-4809	89	7	paragraph	paragraph	NOUN
tahrj-4809	89	8	1	1	NUM
tahrj-4809	89	9	,	,	PUNCT
tahrj-4809	89	10	provides	provide	VERB
tahrj-4809	89	11	that	that	SCONJ
tahrj-4809	89	12	the	the	DET
tahrj-4809	89	13	tax	tax	NOUN
tahrj-4809	89	14	system	system	NOUN
tahrj-4809	89	15	can	can	AUX
tahrj-4809	89	16	not	not	PART
tahrj-4809	89	17	result	result	VERB
tahrj-4809	89	18	in	in	ADP
tahrj-4809	89	19	the	the	DET
tahrj-4809	89	20	confiscation	confiscation	NOUN
tahrj-4809	89	21	of	of	ADP
tahrj-4809	89	22	property	property	NOUN
tahrj-4809	89	23	.	.	PUNCT
tahrj-4809	90	1	at	at	ADP
tahrj-4809	90	2	the	the	DET
tahrj-4809	90	3	same	same	ADJ
tahrj-4809	90	4	time	time	NOUN
tahrj-4809	90	5	,	,	PUNCT
tahrj-4809	90	6	the	the	DET
tahrj-4809	90	7	tax	tax	NOUN
tahrj-4809	90	8	system	system	NOUN
tahrj-4809	90	9	should	should	AUX
tahrj-4809	90	10	be	be	AUX
tahrj-4809	90	11	set	set	VERB
tahrj-4809	90	12	according	accord	VERB
tahrj-4809	90	13	to	to	ADP
tahrj-4809	90	14	the	the	DET
tahrj-4809	90	15	parameters	parameter	NOUN
tahrj-4809	90	16	of	of	ADP
tahrj-4809	90	17	equality	equality	NOUN
tahrj-4809	90	18	and	and	CCONJ
tahrj-4809	90	19	progressiveness	progressiveness	NOUN
tahrj-4809	90	20	,	,	PUNCT
tahrj-4809	90	21	the	the	DET
tahrj-4809	90	22	“	"	PUNCT
tahrj-4809	90	23	guiding	guiding	NOUN
tahrj-4809	90	24	”	"	PUNCT
tahrj-4809	90	25	principles	principle	NOUN
tahrj-4809	90	26	of	of	ADP
tahrj-4809	90	27	it	it	PRON
tahrj-4809	90	28	.	.	PUNCT
tahrj-4809	91	1	on	on	ADP
tahrj-4809	91	2	the	the	DET
tahrj-4809	91	3	other	other	ADJ
tahrj-4809	91	4	hand	hand	NOUN
tahrj-4809	91	5	,	,	PUNCT
tahrj-4809	91	6	article	article	NOUN
tahrj-4809	91	7	33	33	NUM
tahrj-4809	91	8	guarantees	guarantee	VERB
tahrj-4809	91	9	the	the	DET
tahrj-4809	91	10	right	right	NOUN
tahrj-4809	91	11	to	to	ADP
tahrj-4809	91	12	private	private	ADJ
tahrj-4809	91	13	property	property	NOUN
tahrj-4809	91	14	and	and	CCONJ
tahrj-4809	91	15	shows	show	NOUN
tahrj-4809	91	16	at	at	ADP
tahrj-4809	91	17	the	the	DET
tahrj-4809	91	18	same	same	ADJ
tahrj-4809	91	19	time	time	NOUN
tahrj-4809	91	20	its	its	PRON
tahrj-4809	91	21	social	social	ADJ
tahrj-4809	91	22	function	function	NOUN
tahrj-4809	91	23	.	.	PUNCT
tahrj-4809	92	1	this	this	DET
tahrj-4809	92	2	social	social	ADJ
tahrj-4809	92	3	function	function	NOUN
tahrj-4809	92	4	can	can	AUX
tahrj-4809	92	5	be	be	AUX
tahrj-4809	92	6	observed	observe	VERB
tahrj-4809	92	7	from	from	ADP
tahrj-4809	92	8	many	many	ADJ
tahrj-4809	92	9	points	point	NOUN
tahrj-4809	92	10	of	of	ADP
tahrj-4809	92	11	view	view	NOUN
tahrj-4809	92	12	,	,	PUNCT
tahrj-4809	92	13	one	one	NUM
tahrj-4809	92	14	of	of	ADP
tahrj-4809	92	15	which	which	PRON
tahrj-4809	92	16	,	,	PUNCT
tahrj-4809	92	17	without	without	ADP
tahrj-4809	92	18	a	a	DET
tahrj-4809	92	19	doubt	doubt	NOUN
tahrj-4809	92	20	,	,	PUNCT
tahrj-4809	92	21	is	be	AUX
tahrj-4809	92	22	the	the	DET
tahrj-4809	92	23	duty	duty	NOUN
tahrj-4809	92	24	to	to	PART
tahrj-4809	92	25	contribute	contribute	VERB
tahrj-4809	92	26	.	.	PUNCT
tahrj-4809	93	1	the	the	DET
tahrj-4809	93	2	doctrine	doctrine	NOUN
tahrj-4809	93	3	,	,	PUNCT
tahrj-4809	93	4	though	though	SCONJ
tahrj-4809	93	5	with	with	ADP
tahrj-4809	93	6	varied	varied	ADJ
tahrj-4809	93	7	forms	form	NOUN
tahrj-4809	93	8	,	,	PUNCT
tahrj-4809	93	9	has	have	AUX
tahrj-4809	93	10	recognized	recognize	VERB
tahrj-4809	93	11	the	the	DET
tahrj-4809	93	12	link	link	NOUN
tahrj-4809	93	13	between	between	ADP
tahrj-4809	93	14	the	the	DET
tahrj-4809	93	15	ban	ban	NOUN
tahrj-4809	93	16	on	on	ADP
tahrj-4809	93	17	confiscation	confiscation	NOUN
tahrj-4809	93	18	and	and	CCONJ
tahrj-4809	93	19	the	the	DET
tahrj-4809	93	20	right	right	NOUN
tahrj-4809	93	21	to	to	ADP
tahrj-4809	93	22	private	private	ADJ
tahrj-4809	93	23	property5	property5	NOUN
tahrj-4809	93	24	.	.	PUNCT
tahrj-4809	94	1	3	3	NUM
tahrj-4809	94	2	bosello	bosello	PROPN
tahrj-4809	94	3	,	,	PUNCT
tahrj-4809	94	4	f.	f.	PROPN
tahrj-4809	94	5	(	(	PUNCT
tahrj-4809	94	6	1959	1959	NUM
tahrj-4809	94	7	)	)	PUNCT
tahrj-4809	94	8	costituzioni	costituzioni	NOUN
tahrj-4809	94	9	e	e	NOUN
tahrj-4809	94	10	tributi	tributi	PROPN
tahrj-4809	94	11	negli	negli	PROPN
tahrj-4809	94	12	stati	stati	PROPN
tahrj-4809	94	13	della	della	PROPN
tahrj-4809	94	14	comunità	comunità	PROPN
tahrj-4809	94	15	economica	economica	PROPN
tahrj-4809	94	16	europea	europea	PROPN
tahrj-4809	94	17	,	,	PUNCT
tahrj-4809	94	18	rivista	rivista	PROPN
tahrj-4809	94	19	trimestrale	trimestrale	NOUN
tahrj-4809	94	20	di	di	X
tahrj-4809	94	21	diritto	diritto	PROPN
tahrj-4809	94	22	e	e	PROPN
tahrj-4809	94	23	procedura	procedura	PROPN
tahrj-4809	94	24	civile	civile	PROPN
tahrj-4809	94	25	2	2	NUM
tahrj-4809	94	26	:	:	SYM
tahrj-4809	94	27	1513	1513	NUM
tahrj-4809	94	28	.	.	PUNCT
tahrj-4809	94	29	4	4	NUM
tahrj-4809	94	30	an	an	DET
tahrj-4809	94	31	important	important	ADJ
tahrj-4809	94	32	benchmark	benchmark	NOUN
tahrj-4809	94	33	about	about	ADP
tahrj-4809	94	34	comparative	comparative	ADJ
tahrj-4809	94	35	law	law	NOUN
tahrj-4809	94	36	of	of	ADP
tahrj-4809	94	37	tax	tax	NOUN
tahrj-4809	94	38	justice	justice	NOUN
tahrj-4809	94	39	principles	principle	NOUN
tahrj-4809	94	40	could	could	AUX
tahrj-4809	94	41	be	be	AUX
tahrj-4809	94	42	the	the	DET
tahrj-4809	94	43	german	german	ADJ
tahrj-4809	94	44	law	law	NOUN
tahrj-4809	94	45	.	.	PUNCT
tahrj-4809	95	1	in	in	ADP
tahrj-4809	95	2	this	this	DET
tahrj-4809	95	3	respect	respect	NOUN
tahrj-4809	95	4	,	,	PUNCT
tahrj-4809	95	5	regarding	regard	VERB
tahrj-4809	95	6	the	the	DET
tahrj-4809	95	7	german	german	ADJ
tahrj-4809	95	8	constitutional	constitutional	ADJ
tahrj-4809	95	9	case	case	NOUN
tahrj-4809	95	10	law	law	NOUN
tahrj-4809	95	11	see	see	VERB
tahrj-4809	95	12	herrera	herrera	PROPN
tahrj-4809	95	13	molina	molina	PROPN
tahrj-4809	95	14	,	,	PUNCT
tahrj-4809	95	15	p.m.	p.m.	PROPN
tahrj-4809	95	16	(	(	PUNCT
tahrj-4809	95	17	1996	1996	NUM
tahrj-4809	95	18	)	)	PUNCT
tahrj-4809	95	19	“	"	PUNCT
tahrj-4809	95	20	una	una	PROPN
tahrj-4809	95	21	decisión	decisión	PROPN
tahrj-4809	95	22	audaz	audaz	PROPN
tahrj-4809	95	23	del	del	PROPN
tahrj-4809	95	24	tribunal	tribunal	PROPN
tahrj-4809	95	25	constitucional	constitucional	PROPN
tahrj-4809	95	26	alemán	alemán	PROPN
tahrj-4809	95	27	:	:	PUNCT
tahrj-4809	95	28	el	el	PROPN
tahrj-4809	95	29	conjunto	conjunto	PROPN
tahrj-4809	95	30	de	de	PROPN
tahrj-4809	95	31	la	la	PROPN
tahrj-4809	95	32	carga	carga	PROPN
tahrj-4809	95	33	tributaria	tributaria	PROPN
tahrj-4809	95	34	del	del	PROPN
tahrj-4809	95	35	contribuyente	contribuyente	PROPN
tahrj-4809	95	36	no	no	DET
tahrj-4809	95	37	puede	puede	NOUN
tahrj-4809	95	38	superar	superar	NOUN
tahrj-4809	95	39	el	el	PROPN
tahrj-4809	95	40	50	50	NUM
tahrj-4809	95	41	%	%	NOUN
tahrj-4809	95	42	de	de	PROPN
tahrj-4809	95	43	sus	sus	PROPN
tahrj-4809	95	44	ingresos	ingresos	PROPN
tahrj-4809	95	45	.	.	PUNCT
tahrj-4809	96	1	análisis	análisis	PROPN
tahrj-4809	96	2	de	de	X
tahrj-4809	96	3	la	la	X
tahrj-4809	96	4	sentencia	sentencia	PROPN
tahrj-4809	96	5	del	del	PROPN
tahrj-4809	96	6	bverfg	bverfg	PROPN
tahrj-4809	96	7	de	de	PROPN
tahrj-4809	96	8	22	22	PROPN
tahrj-4809	96	9	de	de	PROPN
tahrj-4809	96	10	junio	junio	PROPN
tahrj-4809	96	11	de	de	PROPN
tahrj-4809	96	12	1995	1995	NUM
tahrj-4809	96	13	y	y	PROPN
tahrj-4809	96	14	de	de	PROPN
tahrj-4809	96	15	su	su	PROPN
tahrj-4809	96	16	relevancia	relevancia	PROPN
tahrj-4809	96	17	para	para	PROPN
tahrj-4809	96	18	el	el	PROPN
tahrj-4809	96	19	ordenamiento	ordenamiento	PROPN
tahrj-4809	96	20	español	español	PROPN
tahrj-4809	96	21	”	"	PUNCT
tahrj-4809	96	22	,	,	PUNCT
tahrj-4809	96	23	impuestos	impuestos	PROPN
tahrj-4809	96	24	,	,	PUNCT
tahrj-4809	96	25	ii	ii	PROPN
tahrj-4809	96	26	:	:	PUNCT
tahrj-4809	96	27	1033	1033	NUM
tahrj-4809	96	28	.	.	X
tahrj-4809	97	1	5	5	NUM
tahrj-4809	97	2	palao	palao	PROPN
tahrj-4809	97	3	taboada	taboada	PROPN
tahrj-4809	97	4	,	,	PUNCT
tahrj-4809	97	5	c.	c.	PROPN
tahrj-4809	97	6	(	(	PUNCT
tahrj-4809	97	7	1979	1979	NUM
tahrj-4809	97	8	)	)	PUNCT
tahrj-4809	97	9	la	la	PROPN
tahrj-4809	97	10	protección	protección	PROPN
tahrj-4809	97	11	constitucional	constitucional	PROPN
tahrj-4809	97	12	de	de	PROPN
tahrj-4809	97	13	la	la	PROPN
tahrj-4809	97	14	propiedad	propiedad	PROPN
tahrj-4809	97	15	privada	privada	PROPN
tahrj-4809	97	16	como	como	PROPN
tahrj-4809	97	17	límite	límite	PROPN
tahrj-4809	97	18	al	al	PROPN
tahrj-4809	97	19	poder	poder	PROPN
tahrj-4809	97	20	tributario	tributario	PROPN
tahrj-4809	97	21	,	,	PUNCT
tahrj-4809	97	22	in	in	ADP
tahrj-4809	97	23	hacienda	hacienda	PROPN
tahrj-4809	97	24	y	y	PROPN
tahrj-4809	97	25	constitución	constitución	PROPN
tahrj-4809	97	26	,	,	PUNCT
tahrj-4809	97	27	madrid	madrid	PROPN
tahrj-4809	97	28	,	,	PUNCT
tahrj-4809	97	29	instituto	instituto	PROPN
tahrj-4809	97	30	de	de	PROPN
tahrj-4809	97	31	estudios	estudios	PROPN
tahrj-4809	97	32	fiscales	fiscale	NOUN
tahrj-4809	97	33	:	:	PUNCT
tahrj-4809	97	34	319	319	NUM
tahrj-4809	97	35	-	-	SYM
tahrj-4809	97	36	320	320	NUM
tahrj-4809	97	37	;	;	PUNCT
tahrj-4809	97	38	núñez	núñez	NOUN
tahrj-4809	97	39	pérez	pérez	NOUN
tahrj-4809	97	40	,	,	PUNCT
tahrj-4809	97	41	g.	g.	PROPN
tahrj-4809	97	42	(	(	PUNCT
tahrj-4809	97	43	1991	1991	NUM
tahrj-4809	97	44	)	)	PUNCT
tahrj-4809	97	45	la	la	PROPN
tahrj-4809	97	46	prohibición	prohibición	PROPN
tahrj-4809	97	47	constitucional	constitucional	PROPN
tahrj-4809	97	48	de	de	PROPN
tahrj-4809	97	49	tributos	tributos	PROPN
tahrj-4809	97	50	confiscatorios	confiscatorio	NOUN
tahrj-4809	97	51	:	:	PUNCT
tahrj-4809	97	52	dos	do	NOUN
tahrj-4809	97	53	supuestos	supuesto	NOUN
tahrj-4809	97	54	,	,	PUNCT
tahrj-4809	97	55	impuestos	impuestos	PROPN
tahrj-4809	97	56	22	22	NUM
tahrj-4809	97	57	:	:	SYM
tahrj-4809	97	58	8	8	NUM
tahrj-4809	97	59	;	;	PUNCT
tahrj-4809	97	60	sánchez	sánchez	PROPN
tahrj-4809	97	61	serano	serano	PROPN
tahrj-4809	97	62	,	,	PUNCT
tahrj-4809	97	63	l.	l.	PROPN
tahrj-4809	97	64	(	(	PUNCT
tahrj-4809	97	65	1996	1996	NUM
tahrj-4809	97	66	)	)	PUNCT
tahrj-4809	97	67	principios	principios	PROPN
tahrj-4809	97	68	de	de	PROPN
tahrj-4809	97	69	justicia	justicia	PROPN
tahrj-4809	97	70	tributaria	tributaria	PROPN
tahrj-4809	97	71	,	,	PUNCT
tahrj-4809	97	72	capítulo	capítulo	X
tahrj-4809	97	73	iv	iv	NUM
tahrj-4809	97	74	del	del	PROPN
tahrj-4809	97	75	manual	manual	ADJ
tahrj-4809	97	76	general	general	ADJ
tahrj-4809	97	77	de	de	PROPN
tahrj-4809	97	78	derecho	derecho	PROPN
tahrj-4809	97	79	financiero	financiero	PROPN
tahrj-4809	97	80	,	,	PUNCT
tahrj-4809	97	81	tomo	tomo	NOUN
tahrj-4809	97	82	segundo	segundo	NOUN
tahrj-4809	97	83	,	,	PUNCT
tahrj-4809	97	84	derecho	derecho	PROPN
tahrj-4809	97	85	tributario	tributario	PROPN
tahrj-4809	97	86	.	.	PUNCT
tahrj-4809	98	1	parte	parte	PROPN
tahrj-4809	98	2	general	general	NOUN
tahrj-4809	98	3	.	.	PUNCT
tahrj-4809	99	1	granada	granada	PROPN
tahrj-4809	99	2	,	,	PUNCT
tahrj-4809	99	3	comares	comare	NOUN
tahrj-4809	99	4	:	:	PUNCT
tahrj-4809	99	5	91	91	NUM
tahrj-4809	99	6	-	-	SYM
tahrj-4809	99	7	92	92	NUM
tahrj-4809	99	8	;	;	PUNCT
tahrj-4809	99	9	naveira	naveira	PROPN
tahrj-4809	99	10	de	de	X
tahrj-4809	99	11	casanova	casanova	PROPN
tahrj-4809	99	12	,	,	PUNCT
tahrj-4809	99	13	g.	g.	PROPN
tahrj-4809	99	14	j.	j.	PROPN
tahrj-4809	99	15	(	(	PUNCT
tahrj-4809	99	16	1997	1997	NUM
tahrj-4809	99	17	)	)	PUNCT
tahrj-4809	99	18	el	el	PROPN
tahrj-4809	99	19	principio	principio	PROPN
tahrj-4809	99	20	de	de	PROPN
tahrj-4809	99	21	no	no	DET
tahrj-4809	99	22	confiscatoriedad	confiscatoriedad	NOUN
tahrj-4809	99	23	.	.	PUNCT
tahrj-4809	100	1	estudio	estudio	PROPN
tahrj-4809	100	2	en	en	PROPN
tahrj-4809	100	3	españa	españa	PROPN
tahrj-4809	100	4	y	y	PROPN
tahrj-4809	100	5	argentina	argentina	PROPN
tahrj-4809	100	6	.	.	PUNCT
tahrj-4809	101	1	madrid	madrid	PROPN
tahrj-4809	101	2	,	,	PUNCT
tahrj-4809	101	3	mcgraw	mcgraw	PROPN
tahrj-4809	101	4	-	-	PUNCT
tahrj-4809	101	5	hill	hill	NOUN
tahrj-4809	101	6	:	:	PUNCT
tahrj-4809	101	7	448	448	NUM
tahrj-4809	101	8	;	;	PUNCT
tahrj-4809	101	9	cazorla	cazorla	PROPN
tahrj-4809	101	10	prieto	prieto	PROPN
tahrj-4809	101	11	,	,	PUNCT
tahrj-4809	101	12	l.	l.	PROPN
tahrj-4809	101	13	m.	m.	PROPN
tahrj-4809	101	14	(	(	PUNCT
tahrj-4809	101	15	2000	2000	NUM
tahrj-4809	101	16	)	)	PUNCT
tahrj-4809	101	17	derecho	derecho	NOUN
tahrj-4809	101	18	financiero	financiero	PROPN
tahrj-4809	101	19	y	y	PROPN
tahrj-4809	101	20	tributario	tributario	PROPN
tahrj-4809	101	21	(	(	PUNCT
tahrj-4809	101	22	parte	parte	NOUN
tahrj-4809	101	23	general	general	NOUN
tahrj-4809	101	24	)	)	PUNCT
tahrj-4809	101	25	,	,	PUNCT
tahrj-4809	101	26	navarra	navarra	PROPN
tahrj-4809	101	27	,	,	PUNCT
tahrj-4809	101	28	aranzadi	aranzadi	PROPN
tahrj-4809	101	29	:	:	PUNCT
tahrj-4809	101	30	112	112	NUM
tahrj-4809	101	31	;	;	PUNCT
tahrj-4809	101	32	garcía	garcía	ADJ
tahrj-4809	101	33	dorado	dorado	NOUN
tahrj-4809	101	34	,	,	PUNCT
tahrj-4809	101	35	f.	f.	PROPN
tahrj-4809	101	36	(	(	PUNCT
tahrj-4809	101	37	2002	2002	NUM
tahrj-4809	101	38	)	)	PUNCT
tahrj-4809	101	39	prohibición	prohibición	PROPN
tahrj-4809	101	40	constitucional	constitucional	PROPN
tahrj-4809	101	41	de	de	PROPN
tahrj-4809	101	42	confiscatoriedad	confiscatoriedad	PROPN
tahrj-4809	101	43	y	y	PROPN
tahrj-4809	101	44	deber	deber	PROPN
tahrj-4809	101	45	de	de	PROPN
tahrj-4809	101	46	tributación	tributación	PROPN
tahrj-4809	101	47	,	,	PUNCT
tahrj-4809	101	48	madrid	madrid	PROPN
tahrj-4809	101	49	,	,	PUNCT
tahrj-4809	101	50	dykinson	dykinson	NOUN
tahrj-4809	101	51	:	:	PUNCT
tahrj-4809	101	52	90	90	NUM
tahrj-4809	101	53	;	;	PUNCT
tahrj-4809	101	54	poggioli	poggioli	NOUN
tahrj-4809	101	55	,	,	PUNCT
tahrj-4809	101	56	m.	m.	NOUN
tahrj-4809	101	57	(	(	PUNCT
tahrj-4809	101	58	2012	2012	NUM
tahrj-4809	101	59	)	)	PUNCT
tahrj-4809	101	60	indicatori	indicatori	PROPN
tahrj-4809	101	61	di	di	PROPN
tahrj-4809	101	62	forza	forza	PROPN
tahrj-4809	101	63	economica	economica	PROPN
tahrj-4809	101	64	e	e	PROPN
tahrj-4809	101	65	prelievo	prelievo	PROPN
tahrj-4809	101	66	confiscatorio	confiscatorio	PROPN
tahrj-4809	101	67	,	,	PUNCT
tahrj-4809	101	68	padova	padova	PROPN
tahrj-4809	101	69	,	,	PUNCT
tahrj-4809	101	70	cedam	cedam	NOUN
tahrj-4809	101	71	:	:	PUNCT
tahrj-4809	101	72	105	105	NUM
tahrj-4809	101	73	.	.	PUNCT
tahrj-4809	102	1	extra	extra	ADJ
tahrj-4809	102	2	-	-	ADJ
tahrj-4809	102	3	taxation	taxation	NOUN
tahrj-4809	102	4	and	and	CCONJ
tahrj-4809	102	5	property	property	NOUN
tahrj-4809	102	6	right	right	ADV
tahrj-4809	102	7	in	in	ADP
tahrj-4809	102	8	the	the	DET
tahrj-4809	102	9	european	european	PROPN
tahrj-4809	102	10	union	union	PROPN
tahrj-4809	102	11	law	law	NOUN
tahrj-4809	102	12	the	the	DET
tahrj-4809	102	13	age	age	NOUN
tahrj-4809	102	14	of	of	ADP
tahrj-4809	102	15	human	human	ADJ
tahrj-4809	102	16	rights	right	NOUN
tahrj-4809	102	17	journal	journal	NOUN
tahrj-4809	102	18	,	,	PUNCT
tahrj-4809	102	19	12	12	NUM
tahrj-4809	102	20	(	(	PUNCT
tahrj-4809	102	21	june	june	PROPN
tahrj-4809	102	22	2019	2019	NUM
tahrj-4809	102	23	)	)	PUNCT
tahrj-4809	103	1	pp	pp	ADP
tahrj-4809	103	2	.	.	PUNCT
tahrj-4809	104	1	84	84	NUM
tahrj-4809	104	2	-	-	SYM
tahrj-4809	104	3	104	104	NUM
tahrj-4809	104	4	issn	issn	NOUN
tahrj-4809	104	5	:	:	PUNCT
tahrj-4809	104	6	2340	2340	NUM
tahrj-4809	104	7	-	-	SYM
tahrj-4809	104	8	9592	9592	NUM
tahrj-4809	104	9	doi	doi	NOUN
tahrj-4809	104	10	:	:	PUNCT
tahrj-4809	104	11	10.17561	10.17561	NUM
tahrj-4809	104	12	/	/	SYM
tahrj-4809	104	13	tahrj.n12.5	tahrj.n12.5	PRON
tahrj-4809	104	14	89	89	NUM
tahrj-4809	104	15	both	both	DET
tahrj-4809	104	16	concepts	concept	NOUN
tahrj-4809	104	17	are	be	AUX
tahrj-4809	104	18	defined	define	VERB
tahrj-4809	104	19	in	in	ADP
tahrj-4809	104	20	two	two	NUM
tahrj-4809	104	21	different	different	ADJ
tahrj-4809	104	22	precepts	precept	NOUN
tahrj-4809	104	23	of	of	ADP
tahrj-4809	104	24	our	our	PRON
tahrj-4809	104	25	constitution	constitution	NOUN
tahrj-4809	104	26	.	.	PUNCT
tahrj-4809	105	1	the	the	DET
tahrj-4809	105	2	question	question	NOUN
tahrj-4809	105	3	should	should	AUX
tahrj-4809	105	4	be	be	AUX
tahrj-4809	105	5	whether	whether	SCONJ
tahrj-4809	105	6	this	this	PRON
tahrj-4809	105	7	means	mean	VERB
tahrj-4809	105	8	that	that	SCONJ
tahrj-4809	105	9	they	they	PRON
tahrj-4809	105	10	have	have	VERB
tahrj-4809	105	11	different	different	ADJ
tahrj-4809	105	12	or	or	CCONJ
tahrj-4809	105	13	distant	distant	ADJ
tahrj-4809	105	14	meanings	meaning	NOUN
tahrj-4809	105	15	,	,	PUNCT
tahrj-4809	105	16	when	when	SCONJ
tahrj-4809	105	17	we	we	PRON
tahrj-4809	105	18	consider	consider	VERB
tahrj-4809	105	19	tax	tax	NOUN
tahrj-4809	105	20	matters	matter	NOUN
tahrj-4809	105	21	.	.	PUNCT
tahrj-4809	106	1	in	in	ADP
tahrj-4809	106	2	our	our	PRON
tahrj-4809	106	3	opinion	opinion	NOUN
tahrj-4809	106	4	,	,	PUNCT
tahrj-4809	106	5	the	the	DET
tahrj-4809	106	6	answer	answer	NOUN
tahrj-4809	106	7	to	to	ADP
tahrj-4809	106	8	this	this	DET
tahrj-4809	106	9	question	question	NOUN
tahrj-4809	106	10	must	must	AUX
tahrj-4809	106	11	be	be	AUX
tahrj-4809	106	12	negative	negative	ADJ
tahrj-4809	106	13	,	,	PUNCT
tahrj-4809	106	14	and	and	CCONJ
tahrj-4809	106	15	a	a	DET
tahrj-4809	106	16	link	link	NOUN
tahrj-4809	106	17	between	between	ADP
tahrj-4809	106	18	the	the	DET
tahrj-4809	106	19	two	two	NUM
tahrj-4809	106	20	concepts	concept	NOUN
tahrj-4809	106	21	or	or	CCONJ
tahrj-4809	106	22	ideas	idea	NOUN
tahrj-4809	106	23	has	have	VERB
tahrj-4809	106	24	to	to	PART
tahrj-4809	106	25	be	be	AUX
tahrj-4809	106	26	recognized	recognize	VERB
tahrj-4809	106	27	.	.	PUNCT
tahrj-4809	107	1	from	from	ADP
tahrj-4809	107	2	a	a	DET
tahrj-4809	107	3	purely	purely	ADV
tahrj-4809	107	4	technical	technical	ADJ
tahrj-4809	107	5	legal	legal	ADJ
tahrj-4809	107	6	point	point	NOUN
tahrj-4809	107	7	of	of	ADP
tahrj-4809	107	8	view	view	NOUN
tahrj-4809	107	9	,	,	PUNCT
tahrj-4809	107	10	in	in	ADP
tahrj-4809	107	11	a	a	DET
tahrj-4809	107	12	more	more	ADV
tahrj-4809	107	13	rigorous	rigorous	ADJ
tahrj-4809	107	14	and	and	CCONJ
tahrj-4809	107	15	systematic	systematic	ADJ
tahrj-4809	107	16	way	way	NOUN
tahrj-4809	107	17	,	,	PUNCT
tahrj-4809	107	18	it	it	PRON
tahrj-4809	107	19	would	would	AUX
tahrj-4809	107	20	not	not	PART
tahrj-4809	107	21	be	be	AUX
tahrj-4809	107	22	possible	possible	ADJ
tahrj-4809	107	23	to	to	PART
tahrj-4809	107	24	think	think	VERB
tahrj-4809	107	25	that	that	SCONJ
tahrj-4809	107	26	two	two	NUM
tahrj-4809	107	27	provisions	provision	NOUN
tahrj-4809	107	28	can	can	AUX
tahrj-4809	107	29	say	say	VERB
tahrj-4809	107	30	the	the	DET
tahrj-4809	107	31	same	same	ADJ
tahrj-4809	107	32	thing	thing	NOUN
tahrj-4809	107	33	,	,	PUNCT
tahrj-4809	107	34	because	because	SCONJ
tahrj-4809	107	35	one	one	NUM
tahrj-4809	107	36	of	of	ADP
tahrj-4809	107	37	the	the	DET
tahrj-4809	107	38	two	two	NUM
tahrj-4809	107	39	would	would	AUX
tahrj-4809	107	40	be	be	AUX
tahrj-4809	107	41	unnecessary	unnecessary	ADJ
tahrj-4809	107	42	and	and	CCONJ
tahrj-4809	107	43	normally	normally	ADV
tahrj-4809	107	44	the	the	DET
tahrj-4809	107	45	legislator	legislator	NOUN
tahrj-4809	107	46	,	,	PUNCT
tahrj-4809	107	47	or	or	CCONJ
tahrj-4809	107	48	in	in	ADP
tahrj-4809	107	49	this	this	DET
tahrj-4809	107	50	case	case	NOUN
tahrj-4809	107	51	the	the	DET
tahrj-4809	107	52	constituent	constituent	NOUN
tahrj-4809	107	53	,	,	PUNCT
tahrj-4809	107	54	does	do	VERB
tahrj-4809	107	55	nothing	nothing	PRON
tahrj-4809	107	56	useless	useless	ADJ
tahrj-4809	107	57	.	.	PUNCT
tahrj-4809	108	1	thus	thus	ADV
tahrj-4809	108	2	,	,	PUNCT
tahrj-4809	108	3	one	one	PRON
tahrj-4809	108	4	might	might	AUX
tahrj-4809	108	5	say	say	VERB
tahrj-4809	108	6	that	that	SCONJ
tahrj-4809	108	7	two	two	NUM
tahrj-4809	108	8	different	different	ADJ
tahrj-4809	108	9	rules	rule	NOUN
tahrj-4809	108	10	have	have	VERB
tahrj-4809	108	11	to	to	PART
tahrj-4809	108	12	identify	identify	VERB
tahrj-4809	108	13	two	two	NUM
tahrj-4809	108	14	different	different	ADJ
tahrj-4809	108	15	concepts	concept	NOUN
tahrj-4809	108	16	.	.	PUNCT
tahrj-4809	109	1	the	the	DET
tahrj-4809	109	2	concept	concept	NOUN
tahrj-4809	109	3	of	of	ADP
tahrj-4809	109	4	private	private	ADJ
tahrj-4809	109	5	property	property	NOUN
tahrj-4809	109	6	is	be	AUX
tahrj-4809	109	7	actually	actually	ADV
tahrj-4809	109	8	a	a	DET
tahrj-4809	109	9	general	general	ADJ
tahrj-4809	109	10	concept	concept	NOUN
tahrj-4809	109	11	that	that	PRON
tahrj-4809	109	12	is	be	AUX
tahrj-4809	109	13	applicable	applicable	ADJ
tahrj-4809	109	14	in	in	ADP
tahrj-4809	109	15	all	all	DET
tahrj-4809	109	16	branches	branch	NOUN
tahrj-4809	109	17	of	of	ADP
tahrj-4809	109	18	law	law	NOUN
tahrj-4809	109	19	,	,	PUNCT
tahrj-4809	109	20	and	and	CCONJ
tahrj-4809	109	21	thus	thus	ADV
tahrj-4809	109	22	in	in	ADP
tahrj-4809	109	23	tax	tax	NOUN
tahrj-4809	109	24	matters	matter	NOUN
tahrj-4809	109	25	.	.	PUNCT
tahrj-4809	110	1	if	if	SCONJ
tahrj-4809	110	2	so	so	ADV
tahrj-4809	110	3	,	,	PUNCT
tahrj-4809	110	4	you	you	PRON
tahrj-4809	110	5	might	might	AUX
tahrj-4809	110	6	think	think	VERB
tahrj-4809	110	7	that	that	SCONJ
tahrj-4809	110	8	the	the	DET
tahrj-4809	110	9	general	general	ADJ
tahrj-4809	110	10	consecration	consecration	NOUN
tahrj-4809	110	11	of	of	ADP
tahrj-4809	110	12	the	the	DET
tahrj-4809	110	13	right	right	NOUN
tahrj-4809	110	14	to	to	ADP
tahrj-4809	110	15	private	private	ADJ
tahrj-4809	110	16	property	property	NOUN
tahrj-4809	110	17	would	would	AUX
tahrj-4809	110	18	be	be	AUX
tahrj-4809	110	19	sufficient	sufficient	ADJ
tahrj-4809	110	20	to	to	PART
tahrj-4809	110	21	prevent	prevent	VERB
tahrj-4809	110	22	taxes	taxis	NOUN
tahrj-4809	110	23	taking	take	VERB
tahrj-4809	110	24	on	on	ADP
tahrj-4809	110	25	a	a	DET
tahrj-4809	110	26	confiscatory	confiscatory	NOUN
tahrj-4809	110	27	character	character	NOUN
tahrj-4809	110	28	.	.	PUNCT
tahrj-4809	111	1	so	so	ADV
tahrj-4809	111	2	,	,	PUNCT
tahrj-4809	111	3	what	what	DET
tahrj-4809	111	4	advantage	advantage	NOUN
tahrj-4809	111	5	would	would	AUX
tahrj-4809	111	6	there	there	PRON
tahrj-4809	111	7	be	be	AUX
tahrj-4809	111	8	to	to	PART
tahrj-4809	111	9	have	have	VERB
tahrj-4809	111	10	an	an	DET
tahrj-4809	111	11	express	express	ADJ
tahrj-4809	111	12	provision	provision	NOUN
tahrj-4809	111	13	of	of	ADP
tahrj-4809	111	14	non	non	NOUN
tahrj-4809	111	15	-	-	NOUN
tahrj-4809	111	16	confiscation	confiscation	NOUN
tahrj-4809	111	17	?	?	PUNCT
tahrj-4809	112	1	would	would	AUX
tahrj-4809	112	2	it	it	PRON
tahrj-4809	112	3	have	have	VERB
tahrj-4809	112	4	a	a	DET
tahrj-4809	112	5	different	different	ADJ
tahrj-4809	112	6	meaning	meaning	NOUN
tahrj-4809	112	7	?	?	PUNCT
tahrj-4809	113	1	the	the	DET
tahrj-4809	113	2	jurisdiction	jurisdiction	NOUN
tahrj-4809	113	3	of	of	ADP
tahrj-4809	113	4	european	european	PROPN
tahrj-4809	113	5	union	union	PROPN
tahrj-4809	113	6	institutions	institution	NOUN
tahrj-4809	113	7	on	on	ADP
tahrj-4809	113	8	taxation	taxation	NOUN
tahrj-4809	113	9	essentially	essentially	ADV
tahrj-4809	113	10	concerns	concern	VERB
tahrj-4809	113	11	indirect	indirect	ADJ
tahrj-4809	113	12	taxes	taxis	NOUN
tahrj-4809	113	13	,	,	PUNCT
tahrj-4809	113	14	although	although	SCONJ
tahrj-4809	113	15	there	there	PRON
tahrj-4809	113	16	are	be	VERB
tahrj-4809	113	17	certain	certain	ADJ
tahrj-4809	113	18	community	community	NOUN
tahrj-4809	113	19	provisions	provision	NOUN
tahrj-4809	113	20	relating	relate	VERB
tahrj-4809	113	21	to	to	ADP
tahrj-4809	113	22	direct	direct	ADJ
tahrj-4809	113	23	taxes	taxis	NOUN
tahrj-4809	113	24	.	.	PUNCT
tahrj-4809	114	1	the	the	DET
tahrj-4809	114	2	law	law	NOUN
tahrj-4809	114	3	under	under	ADP
tahrj-4809	114	4	the	the	DET
tahrj-4809	114	5	legislation	legislation	NOUN
tahrj-4809	114	6	enactment	enactment	NOUN
tahrj-4809	114	7	of	of	ADP
tahrj-4809	114	8	the	the	DET
tahrj-4809	114	9	eu	eu	PROPN
tahrj-4809	114	10	institutions	institution	NOUN
tahrj-4809	114	11	has	have	VERB
tahrj-4809	114	12	to	to	PART
tahrj-4809	114	13	respect	respect	VERB
tahrj-4809	114	14	the	the	DET
tahrj-4809	114	15	postulates	postulate	NOUN
tahrj-4809	114	16	sanctioned	sanction	VERB
tahrj-4809	114	17	by	by	ADP
tahrj-4809	114	18	the	the	DET
tahrj-4809	114	19	regulations	regulation	NOUN
tahrj-4809	114	20	of	of	ADP
tahrj-4809	114	21	the	the	DET
tahrj-4809	114	22	original	original	ADJ
tahrj-4809	114	23	law	law	NOUN
tahrj-4809	114	24	of	of	ADP
tahrj-4809	114	25	the	the	DET
tahrj-4809	114	26	union	union	NOUN
tahrj-4809	114	27	.	.	PUNCT
tahrj-4809	115	1	actually	actually	ADV
tahrj-4809	115	2	,	,	PUNCT
tahrj-4809	115	3	we	we	PRON
tahrj-4809	115	4	do	do	AUX
tahrj-4809	115	5	not	not	PART
tahrj-4809	115	6	find	find	VERB
tahrj-4809	115	7	,	,	PUNCT
tahrj-4809	115	8	in	in	ADP
tahrj-4809	115	9	the	the	DET
tahrj-4809	115	10	cited	cite	VERB
tahrj-4809	115	11	original	original	ADJ
tahrj-4809	115	12	law	law	NOUN
tahrj-4809	115	13	,	,	PUNCT
tahrj-4809	115	14	an	an	DET
tahrj-4809	115	15	express	express	ADJ
tahrj-4809	115	16	manifestation	manifestation	NOUN
tahrj-4809	115	17	of	of	ADP
tahrj-4809	115	18	the	the	DET
tahrj-4809	115	19	essential	essential	ADJ
tahrj-4809	115	20	principles	principle	NOUN
tahrj-4809	115	21	in	in	ADP
tahrj-4809	115	22	the	the	DET
tahrj-4809	115	23	field	field	NOUN
tahrj-4809	115	24	of	of	ADP
tahrj-4809	115	25	tax	tax	NOUN
tahrj-4809	115	26	justice	justice	NOUN
tahrj-4809	115	27	.	.	PUNCT
tahrj-4809	116	1	however	however	ADV
tahrj-4809	116	2	,	,	PUNCT
tahrj-4809	116	3	nothing	nothing	PRON
tahrj-4809	116	4	prevents	prevent	VERB
tahrj-4809	116	5	the	the	DET
tahrj-4809	116	6	principle	principle	NOUN
tahrj-4809	116	7	of	of	ADP
tahrj-4809	116	8	non	non	ADJ
tahrj-4809	116	9	-	-	ADJ
tahrj-4809	116	10	confiscation	confiscation	ADJ
tahrj-4809	116	11	being	be	AUX
tahrj-4809	116	12	inferred	infer	VERB
tahrj-4809	116	13	from	from	ADP
tahrj-4809	116	14	some	some	DET
tahrj-4809	116	15	provisions	provision	NOUN
tahrj-4809	116	16	of	of	ADP
tahrj-4809	116	17	the	the	DET
tahrj-4809	116	18	original	original	ADJ
tahrj-4809	116	19	law	law	NOUN
tahrj-4809	116	20	of	of	ADP
tahrj-4809	116	21	the	the	DET
tahrj-4809	116	22	european	european	PROPN
tahrj-4809	116	23	union	union	PROPN
tahrj-4809	116	24	,	,	PUNCT
tahrj-4809	116	25	and	and	CCONJ
tahrj-4809	116	26	in	in	ADP
tahrj-4809	116	27	particular	particular	ADJ
tahrj-4809	116	28	from	from	ADP
tahrj-4809	116	29	the	the	DET
tahrj-4809	116	30	right	right	NOUN
tahrj-4809	116	31	to	to	ADP
tahrj-4809	116	32	private	private	ADJ
tahrj-4809	116	33	property	property	NOUN
tahrj-4809	116	34	.	.	PUNCT
tahrj-4809	117	1	basically	basically	ADV
tahrj-4809	117	2	,	,	PUNCT
tahrj-4809	117	3	as	as	ADP
tahrj-4809	117	4	concerns	concern	NOUN
tahrj-4809	117	5	tax	tax	NOUN
tahrj-4809	117	6	matters	matter	NOUN
tahrj-4809	117	7	,	,	PUNCT
tahrj-4809	117	8	it	it	PRON
tahrj-4809	117	9	is	be	AUX
tahrj-4809	117	10	possible	possible	ADJ
tahrj-4809	117	11	to	to	PART
tahrj-4809	117	12	identify	identify	VERB
tahrj-4809	117	13	a	a	DET
tahrj-4809	117	14	dual	dual	ADJ
tahrj-4809	117	15	line	line	NOUN
tahrj-4809	117	16	of	of	ADP
tahrj-4809	117	17	protection	protection	NOUN
tahrj-4809	117	18	against	against	ADP
tahrj-4809	117	19	violations	violation	NOUN
tahrj-4809	117	20	of	of	ADP
tahrj-4809	117	21	these	these	DET
tahrj-4809	117	22	principles	principle	NOUN
tahrj-4809	117	23	,	,	PUNCT
tahrj-4809	117	24	deriving	derive	VERB
tahrj-4809	117	25	both	both	CCONJ
tahrj-4809	117	26	from	from	ADP
tahrj-4809	117	27	state	state	NOUN
tahrj-4809	117	28	regulations	regulation	NOUN
tahrj-4809	117	29	and	and	CCONJ
tahrj-4809	117	30	from	from	ADP
tahrj-4809	117	31	community	community	NOUN
tahrj-4809	117	32	regulations	regulation	NOUN
tahrj-4809	117	33	.	.	PUNCT
tahrj-4809	118	1	consequently	consequently	ADV
tahrj-4809	118	2	,	,	PUNCT
tahrj-4809	118	3	in	in	ADP
tahrj-4809	118	4	the	the	DET
tahrj-4809	118	5	presence	presence	NOUN
tahrj-4809	118	6	of	of	ADP
tahrj-4809	118	7	violations	violation	NOUN
tahrj-4809	118	8	of	of	ADP
tahrj-4809	118	9	these	these	DET
tahrj-4809	118	10	principles	principle	NOUN
tahrj-4809	118	11	,	,	PUNCT
tahrj-4809	118	12	alongside	alongside	ADP
tahrj-4809	118	13	the	the	DET
tahrj-4809	118	14	possibility	possibility	NOUN
tahrj-4809	118	15	to	to	PART
tahrj-4809	118	16	bring	bring	VERB
tahrj-4809	118	17	the	the	DET
tahrj-4809	118	18	action	action	NOUN
tahrj-4809	118	19	before	before	ADP
tahrj-4809	118	20	the	the	DET
tahrj-4809	118	21	constitutional	constitutional	ADJ
tahrj-4809	118	22	court	court	NOUN
tahrj-4809	118	23	of	of	ADP
tahrj-4809	118	24	each	each	DET
tahrj-4809	118	25	state	state	NOUN
tahrj-4809	118	26	,	,	PUNCT
tahrj-4809	118	27	within	within	ADP
tahrj-4809	118	28	the	the	DET
tahrj-4809	118	29	community	community	NOUN
tahrj-4809	118	30	,	,	PUNCT
tahrj-4809	118	31	the	the	DET
tahrj-4809	118	32	court	court	NOUN
tahrj-4809	118	33	of	of	ADP
tahrj-4809	118	34	justice	justice	NOUN
tahrj-4809	118	35	of	of	ADP
tahrj-4809	118	36	the	the	DET
tahrj-4809	118	37	european	european	PROPN
tahrj-4809	118	38	union	union	PROPN
tahrj-4809	118	39	would	would	AUX
tahrj-4809	118	40	have	have	VERB
tahrj-4809	118	41	competence	competence	NOUN
tahrj-4809	118	42	on	on	ADP
tahrj-4809	118	43	the	the	DET
tahrj-4809	118	44	matter	matter	NOUN
tahrj-4809	118	45	of	of	ADP
tahrj-4809	118	46	tax	tax	NOUN
tahrj-4809	118	47	harmonization	harmonization	NOUN
tahrj-4809	118	48	or	or	CCONJ
tahrj-4809	118	49	proper	proper	ADJ
tahrj-4809	118	50	union	union	NOUN
tahrj-4809	118	51	resources	resource	NOUN
tahrj-4809	118	52	.	.	PUNCT
tahrj-4809	119	1	a	a	DET
tahrj-4809	119	2	first	first	ADJ
tahrj-4809	119	3	analysis	analysis	NOUN
tahrj-4809	119	4	could	could	AUX
tahrj-4809	119	5	lead	lead	VERB
tahrj-4809	119	6	us	we	PRON
tahrj-4809	119	7	to	to	PART
tahrj-4809	119	8	define	define	VERB
tahrj-4809	119	9	the	the	DET
tahrj-4809	119	10	principle	principle	NOUN
tahrj-4809	119	11	of	of	ADP
tahrj-4809	119	12	non	non	NOUN
tahrj-4809	119	13	-	-	NOUN
tahrj-4809	119	14	confiscation	confiscation	NOUN
tahrj-4809	119	15	in	in	ADP
tahrj-4809	119	16	tax	tax	NOUN
tahrj-4809	119	17	matters	matter	NOUN
tahrj-4809	119	18	as	as	ADP
tahrj-4809	119	19	the	the	DET
tahrj-4809	119	20	duty	duty	NOUN
tahrj-4809	119	21	of	of	ADP
tahrj-4809	119	22	the	the	DET
tahrj-4809	119	23	tax	tax	NOUN
tahrj-4809	119	24	legislator	legislator	NOUN
tahrj-4809	119	25	not	not	PART
tahrj-4809	119	26	to	to	PART
tahrj-4809	119	27	set	set	VERB
tahrj-4809	119	28	taxes	taxis	NOUN
tahrj-4809	119	29	that	that	PRON
tahrj-4809	119	30	lead	lead	VERB
tahrj-4809	119	31	to	to	ADP
tahrj-4809	119	32	a	a	DET
tahrj-4809	119	33	levy	levy	NOUN
tahrj-4809	119	34	which	which	PRON
tahrj-4809	119	35	can	can	AUX
tahrj-4809	119	36	wipe	wipe	VERB
tahrj-4809	119	37	out	out	ADP
tahrj-4809	119	38	the	the	DET
tahrj-4809	119	39	economic	economic	ADJ
tahrj-4809	119	40	possibilities	possibility	NOUN
tahrj-4809	119	41	of	of	ADP
tahrj-4809	119	42	the	the	DET
tahrj-4809	119	43	taxpayer	taxpayer	NOUN
tahrj-4809	119	44	,	,	PUNCT
tahrj-4809	119	45	and	and	CCONJ
tahrj-4809	119	46	that	that	PRON
tahrj-4809	119	47	would	would	AUX
tahrj-4809	119	48	result	result	VERB
tahrj-4809	119	49	,	,	PUNCT
tahrj-4809	119	50	therefore	therefore	ADV
tahrj-4809	119	51	,	,	PUNCT
tahrj-4809	119	52	in	in	ADP
tahrj-4809	119	53	unreasonable	unreasonable	ADJ
tahrj-4809	119	54	taxation	taxation	NOUN
tahrj-4809	119	55	.	.	PUNCT
tahrj-4809	120	1	when	when	SCONJ
tahrj-4809	120	2	we	we	PRON
tahrj-4809	120	3	speak	speak	VERB
tahrj-4809	120	4	of	of	ADP
tahrj-4809	120	5	a	a	DET
tahrj-4809	120	6	tax	tax	NOUN
tahrj-4809	120	7	that	that	PRON
tahrj-4809	120	8	wipes	wipe	VERB
tahrj-4809	120	9	out	out	ADP
tahrj-4809	120	10	the	the	DET
tahrj-4809	120	11	economic	economic	ADJ
tahrj-4809	120	12	possibility	possibility	NOUN
tahrj-4809	120	13	of	of	ADP
tahrj-4809	120	14	the	the	DET
tahrj-4809	120	15	taxpayer	taxpayer	NOUN
tahrj-4809	120	16	we	we	PRON
tahrj-4809	120	17	do	do	AUX
tahrj-4809	120	18	not	not	PART
tahrj-4809	120	19	intend	intend	VERB
tahrj-4809	120	20	to	to	PART
tahrj-4809	120	21	refer	refer	VERB
tahrj-4809	120	22	to	to	ADP
tahrj-4809	120	23	a	a	DET
tahrj-4809	120	24	tax	tax	NOUN
tahrj-4809	120	25	which	which	PRON
tahrj-4809	120	26	allows	allow	VERB
tahrj-4809	120	27	the	the	DET
tahrj-4809	120	28	taxpayer	taxpayer	NOUN
tahrj-4809	120	29	to	to	PART
tahrj-4809	120	30	have	have	VERB
tahrj-4809	120	31	only	only	ADV
tahrj-4809	120	32	the	the	DET
tahrj-4809	120	33	minimum	minimum	ADJ
tahrj-4809	120	34	subsistence	subsistence	NOUN
tahrj-4809	120	35	.	.	PUNCT
tahrj-4809	121	1	as	as	ADP
tahrj-4809	121	2	a	a	DET
tahrj-4809	121	3	matter	matter	NOUN
tahrj-4809	121	4	of	of	ADP
tahrj-4809	121	5	fact	fact	NOUN
tahrj-4809	121	6	,	,	PUNCT
tahrj-4809	121	7	we	we	PRON
tahrj-4809	121	8	believe	believe	VERB
tahrj-4809	121	9	that	that	SCONJ
tahrj-4809	121	10	in	in	ADP
tahrj-4809	121	11	order	order	NOUN
tahrj-4809	121	12	for	for	SCONJ
tahrj-4809	121	13	the	the	DET
tahrj-4809	121	14	levy	levy	NOUN
tahrj-4809	121	15	to	to	PART
tahrj-4809	121	16	be	be	AUX
tahrj-4809	121	17	legitimate	legitimate	ADJ
tahrj-4809	121	18	,	,	PUNCT
tahrj-4809	121	19	what	what	PRON
tahrj-4809	121	20	is	be	AUX
tahrj-4809	121	21	left	leave	VERB
tahrj-4809	121	22	in	in	ADP
tahrj-4809	121	23	the	the	DET
tahrj-4809	121	24	hands	hand	NOUN
tahrj-4809	121	25	of	of	ADP
tahrj-4809	121	26	the	the	DET
tahrj-4809	121	27	taxpayer	taxpayer	NOUN
tahrj-4809	121	28	after	after	SCONJ
tahrj-4809	121	29	the	the	DET
tahrj-4809	121	30	levy	levy	NOUN
tahrj-4809	121	31	should	should	AUX
tahrj-4809	121	32	be	be	AUX
tahrj-4809	121	33	as	as	ADV
tahrj-4809	121	34	close	close	ADJ
tahrj-4809	121	35	as	as	ADP
tahrj-4809	121	36	possible	possible	ADJ
tahrj-4809	121	37	to	to	ADP
tahrj-4809	121	38	the	the	DET
tahrj-4809	121	39	economic	economic	ADJ
tahrj-4809	121	40	result	result	NOUN
tahrj-4809	121	41	of	of	ADP
tahrj-4809	121	42	his	his	PRON
tahrj-4809	121	43	or	or	CCONJ
tahrj-4809	121	44	her	her	PRON
tahrj-4809	121	45	productive	productive	ADJ
tahrj-4809	121	46	capacity	capacity	NOUN
tahrj-4809	121	47	(	(	PUNCT
tahrj-4809	121	48	meant	mean	VERB
tahrj-4809	121	49	as	as	ADP
tahrj-4809	121	50	a	a	DET
tahrj-4809	121	51	capacity	capacity	NOUN
tahrj-4809	121	52	to	to	PART
tahrj-4809	121	53	produce	produce	VERB
tahrj-4809	121	54	revenue	revenue	NOUN
tahrj-4809	121	55	)	)	PUNCT
tahrj-4809	121	56	and	and	CCONJ
tahrj-4809	121	57	never	never	ADV
tahrj-4809	121	58	less	less	ADJ
tahrj-4809	121	59	than	than	ADP
tahrj-4809	121	60	the	the	DET
tahrj-4809	121	61	amount	amount	NOUN
tahrj-4809	121	62	of	of	ADP
tahrj-4809	121	63	the	the	DET
tahrj-4809	121	64	tax	tax	NOUN
tahrj-4809	121	65	collected	collect	VERB
tahrj-4809	121	66	in	in	ADP
tahrj-4809	121	67	respect	respect	NOUN
tahrj-4809	121	68	of	of	ADP
tahrj-4809	121	69	the	the	DET
tahrj-4809	121	70	participation	participation	NOUN
tahrj-4809	121	71	in	in	ADP
tahrj-4809	121	72	the	the	DET
tahrj-4809	121	73	carlos	carlos	PROPN
tahrj-4809	121	74	maría	maría	PROPN
tahrj-4809	121	75	lópez	lópez	PROPN
tahrj-4809	121	76	espadafor	espadafor	ADP
tahrj-4809	121	77	the	the	DET
tahrj-4809	121	78	age	age	NOUN
tahrj-4809	121	79	of	of	ADP
tahrj-4809	121	80	human	human	ADJ
tahrj-4809	121	81	rights	right	NOUN
tahrj-4809	121	82	journal	journal	NOUN
tahrj-4809	121	83	,	,	PUNCT
tahrj-4809	121	84	12	12	NUM
tahrj-4809	121	85	(	(	PUNCT
tahrj-4809	121	86	june	june	PROPN
tahrj-4809	121	87	2019	2019	NUM
tahrj-4809	121	88	)	)	PUNCT
tahrj-4809	122	1	pp	pp	ADP
tahrj-4809	122	2	.	.	PUNCT
tahrj-4809	123	1	84	84	NUM
tahrj-4809	123	2	-	-	SYM
tahrj-4809	123	3	104	104	NUM
tahrj-4809	123	4	issn	issn	NOUN
tahrj-4809	123	5	:	:	PUNCT
tahrj-4809	123	6	2340	2340	NUM
tahrj-4809	123	7	-	-	SYM
tahrj-4809	123	8	9592	9592	NUM
tahrj-4809	123	9	doi	doi	NOUN
tahrj-4809	123	10	:	:	PUNCT
tahrj-4809	123	11	10.17561	10.17561	NUM
tahrj-4809	123	12	/	/	SYM
tahrj-4809	123	13	tahrj.n12.5	tahrj.n12.5	PROPN
tahrj-4809	123	14	90	90	NUM
tahrj-4809	123	15	maintenance	maintenance	NOUN
tahrj-4809	123	16	of	of	ADP
tahrj-4809	123	17	public	public	ADJ
tahrj-4809	123	18	expenditure	expenditure	NOUN
tahrj-4809	123	19	.	.	PUNCT
tahrj-4809	124	1	in	in	ADP
tahrj-4809	124	2	this	this	DET
tahrj-4809	124	3	regard	regard	NOUN
tahrj-4809	124	4	sometimes	sometimes	ADV
tahrj-4809	124	5	the	the	DET
tahrj-4809	124	6	doctrine	doctrine	NOUN
tahrj-4809	124	7	,	,	PUNCT
tahrj-4809	124	8	in	in	ADP
tahrj-4809	124	9	our	our	PRON
tahrj-4809	124	10	opinion	opinion	NOUN
tahrj-4809	124	11	,	,	PUNCT
tahrj-4809	124	12	has	have	AUX
tahrj-4809	124	13	been	be	AUX
tahrj-4809	124	14	extremely	extremely	ADV
tahrj-4809	124	15	restrictive	restrictive	ADJ
tahrj-4809	124	16	in	in	ADP
tahrj-4809	124	17	identifying	identify	VERB
tahrj-4809	124	18	the	the	DET
tahrj-4809	124	19	economic	economic	ADJ
tahrj-4809	124	20	resources	resource	NOUN
tahrj-4809	124	21	that	that	PRON
tahrj-4809	124	22	should	should	AUX
tahrj-4809	124	23	be	be	AUX
tahrj-4809	124	24	legitimately	legitimately	ADV
tahrj-4809	124	25	left	leave	VERB
tahrj-4809	124	26	over	over	ADP
tahrj-4809	124	27	for	for	ADP
tahrj-4809	124	28	the	the	DET
tahrj-4809	124	29	taxpayer	taxpayer	NOUN
tahrj-4809	124	30	as	as	ADP
tahrj-4809	124	31	a	a	DET
tahrj-4809	124	32	result	result	NOUN
tahrj-4809	124	33	of	of	ADP
tahrj-4809	124	34	the	the	DET
tahrj-4809	124	35	tax	tax	NOUN
tahrj-4809	124	36	levy	levy	NOUN
tahrj-4809	124	37	.	.	PUNCT
tahrj-4809	125	1	as	as	SCONJ
tahrj-4809	125	2	we	we	PRON
tahrj-4809	125	3	will	will	AUX
tahrj-4809	125	4	see	see	VERB
tahrj-4809	125	5	later	later	ADV
tahrj-4809	125	6	,	,	PUNCT
tahrj-4809	125	7	the	the	DET
tahrj-4809	125	8	consecration	consecration	NOUN
tahrj-4809	125	9	of	of	ADP
tahrj-4809	125	10	the	the	DET
tahrj-4809	125	11	right	right	NOUN
tahrj-4809	125	12	to	to	ADP
tahrj-4809	125	13	private	private	ADJ
tahrj-4809	125	14	property	property	NOUN
tahrj-4809	125	15	sanctioned	sanction	VERB
tahrj-4809	125	16	in	in	ADP
tahrj-4809	125	17	the	the	DET
tahrj-4809	125	18	charter	charter	NOUN
tahrj-4809	125	19	of	of	ADP
tahrj-4809	125	20	fundamental	fundamental	ADJ
tahrj-4809	125	21	rights	right	NOUN
tahrj-4809	125	22	of	of	ADP
tahrj-4809	125	23	the	the	DET
tahrj-4809	125	24	european	european	PROPN
tahrj-4809	125	25	union	union	PROPN
tahrj-4809	125	26	goes	go	VERB
tahrj-4809	125	27	in	in	ADP
tahrj-4809	125	28	this	this	DET
tahrj-4809	125	29	direction	direction	NOUN
tahrj-4809	125	30	.	.	PUNCT
tahrj-4809	126	1	v.	v.	ADP
tahrj-4809	126	2	non	non	ADJ
tahrj-4809	126	3	-	-	NOUN
tahrj-4809	126	4	confiscation	confiscation	NOUN
tahrj-4809	126	5	in	in	ADP
tahrj-4809	126	6	tax	tax	NOUN
tahrj-4809	126	7	matters	matter	NOUN
tahrj-4809	126	8	and	and	CCONJ
tahrj-4809	126	9	the	the	DET
tahrj-4809	126	10	fundamental	fundamental	ADJ
tahrj-4809	126	11	right	right	NOUN
tahrj-4809	126	12	to	to	ADP
tahrj-4809	126	13	private	private	ADJ
tahrj-4809	126	14	property	property	NOUN
tahrj-4809	126	15	in	in	ADP
tahrj-4809	126	16	our	our	PRON
tahrj-4809	126	17	opinion	opinion	NOUN
tahrj-4809	126	18	,	,	PUNCT
tahrj-4809	126	19	in	in	ADP
tahrj-4809	126	20	virtue	virtue	NOUN
tahrj-4809	126	21	of	of	ADP
tahrj-4809	126	22	what	what	PRON
tahrj-4809	126	23	was	be	AUX
tahrj-4809	126	24	claimed	claim	VERB
tahrj-4809	126	25	above	above	ADP
tahrj-4809	126	26	,	,	PUNCT
tahrj-4809	126	27	non	non	ADJ
tahrj-4809	126	28	-	-	NOUN
tahrj-4809	126	29	confiscation	confiscation	NOUN
tahrj-4809	126	30	on	on	ADP
tahrj-4809	126	31	taxation	taxation	NOUN
tahrj-4809	126	32	matters	matter	NOUN
tahrj-4809	126	33	presents	present	VERB
tahrj-4809	126	34	itself	itself	PRON
tahrj-4809	126	35	as	as	ADP
tahrj-4809	126	36	a	a	DET
tahrj-4809	126	37	manifestation	manifestation	NOUN
tahrj-4809	126	38	of	of	ADP
tahrj-4809	126	39	the	the	DET
tahrj-4809	126	40	right	right	NOUN
tahrj-4809	126	41	to	to	ADP
tahrj-4809	126	42	private	private	ADJ
tahrj-4809	126	43	property6	property6	NOUN
tahrj-4809	126	44	in	in	ADP
tahrj-4809	126	45	the	the	DET
tahrj-4809	126	46	tax	tax	NOUN
tahrj-4809	126	47	matter	matter	NOUN
tahrj-4809	126	48	.	.	PUNCT
tahrj-4809	127	1	the	the	DET
tahrj-4809	127	2	constitutions	constitution	NOUN
tahrj-4809	127	3	of	of	ADP
tahrj-4809	127	4	european	european	PROPN
tahrj-4809	127	5	states	state	NOUN
tahrj-4809	127	6	expressly	expressly	ADV
tahrj-4809	127	7	consecrate	consecrate	VERB
tahrj-4809	127	8	the	the	DET
tahrj-4809	127	9	fundamental	fundamental	ADJ
tahrj-4809	127	10	right	right	NOUN
tahrj-4809	127	11	to	to	ADP
tahrj-4809	127	12	private	private	ADJ
tahrj-4809	127	13	property	property	NOUN
tahrj-4809	127	14	in	in	ADP
tahrj-4809	127	15	the	the	DET
tahrj-4809	127	16	tax	tax	NOUN
tahrj-4809	127	17	law	law	NOUN
tahrj-4809	127	18	.	.	PUNCT
tahrj-4809	128	1	we	we	PRON
tahrj-4809	128	2	believe	believe	VERB
tahrj-4809	128	3	that	that	SCONJ
tahrj-4809	128	4	the	the	DET
tahrj-4809	128	5	ban	ban	NOUN
tahrj-4809	128	6	on	on	ADP
tahrj-4809	128	7	confiscation	confiscation	NOUN
tahrj-4809	128	8	should	should	AUX
tahrj-4809	128	9	be	be	AUX
tahrj-4809	128	10	linked	link	VERB
tahrj-4809	128	11	to	to	ADP
tahrj-4809	128	12	the	the	DET
tahrj-4809	128	13	right	right	NOUN
tahrj-4809	128	14	to	to	ADP
tahrj-4809	128	15	private	private	ADJ
tahrj-4809	128	16	property	property	NOUN
tahrj-4809	128	17	.	.	PUNCT
tahrj-4809	129	1	yet	yet	ADV
tahrj-4809	129	2	,	,	PUNCT
tahrj-4809	129	3	we	we	PRON
tahrj-4809	129	4	must	must	AUX
tahrj-4809	129	5	wonder	wonder	VERB
tahrj-4809	129	6	whether	whether	SCONJ
tahrj-4809	129	7	the	the	DET
tahrj-4809	129	8	right	right	NOUN
tahrj-4809	129	9	to	to	ADP
tahrj-4809	129	10	private	private	ADJ
tahrj-4809	129	11	property	property	NOUN
tahrj-4809	129	12	,	,	PUNCT
tahrj-4809	129	13	which	which	PRON
tahrj-4809	129	14	is	be	AUX
tahrj-4809	129	15	a	a	DET
tahrj-4809	129	16	general	general	ADJ
tahrj-4809	129	17	right	right	ADJ
tahrj-4809	129	18	valid	valid	NOUN
tahrj-4809	129	19	for	for	ADP
tahrj-4809	129	20	the	the	DET
tahrj-4809	129	21	different	different	ADJ
tahrj-4809	129	22	branches	branch	NOUN
tahrj-4809	129	23	of	of	ADP
tahrj-4809	129	24	the	the	DET
tahrj-4809	129	25	legal	legal	ADJ
tahrj-4809	129	26	system	system	NOUN
tahrj-4809	129	27	,	,	PUNCT
tahrj-4809	129	28	may	may	AUX
tahrj-4809	129	29	also	also	ADV
tahrj-4809	129	30	be	be	AUX
tahrj-4809	129	31	relevant	relevant	ADJ
tahrj-4809	129	32	in	in	ADP
tahrj-4809	129	33	the	the	DET
tahrj-4809	129	34	field	field	NOUN
tahrj-4809	129	35	of	of	ADP
tahrj-4809	129	36	taxation	taxation	NOUN
tahrj-4809	129	37	.	.	PUNCT
tahrj-4809	130	1	if	if	SCONJ
tahrj-4809	130	2	so	so	ADV
tahrj-4809	130	3	,	,	PUNCT
tahrj-4809	130	4	it	it	PRON
tahrj-4809	130	5	might	might	AUX
tahrj-4809	130	6	be	be	AUX
tahrj-4809	130	7	thought	think	VERB
tahrj-4809	130	8	that	that	SCONJ
tahrj-4809	130	9	the	the	DET
tahrj-4809	130	10	general	general	ADJ
tahrj-4809	130	11	consecration	consecration	NOUN
tahrj-4809	130	12	of	of	ADP
tahrj-4809	130	13	the	the	DET
tahrj-4809	130	14	right	right	NOUN
tahrj-4809	130	15	to	to	ADP
tahrj-4809	130	16	private	private	ADJ
tahrj-4809	130	17	property	property	NOUN
tahrj-4809	130	18	would	would	AUX
tahrj-4809	130	19	be	be	AUX
tahrj-4809	130	20	sufficient	sufficient	ADJ
tahrj-4809	130	21	to	to	PART
tahrj-4809	130	22	prevent	prevent	VERB
tahrj-4809	130	23	taxes	taxis	NOUN
tahrj-4809	130	24	from	from	ADP
tahrj-4809	130	25	producing	produce	VERB
tahrj-4809	130	26	effects	effect	NOUN
tahrj-4809	130	27	of	of	ADP
tahrj-4809	130	28	confiscation	confiscation	NOUN
tahrj-4809	130	29	.	.	PUNCT
tahrj-4809	131	1	non	non	ADJ
tahrj-4809	131	2	-	-	NOUN
tahrj-4809	131	3	confiscation	confiscation	NOUN
tahrj-4809	131	4	can	can	AUX
tahrj-4809	131	5	be	be	AUX
tahrj-4809	131	6	understood	understand	VERB
tahrj-4809	131	7	as	as	ADP
tahrj-4809	131	8	a	a	DET
tahrj-4809	131	9	limitation	limitation	NOUN
tahrj-4809	131	10	to	to	ADP
tahrj-4809	131	11	taxation	taxation	NOUN
tahrj-4809	131	12	which	which	PRON
tahrj-4809	131	13	presupposes	presuppose	VERB
tahrj-4809	131	14	respect	respect	NOUN
tahrj-4809	131	15	for	for	ADP
tahrj-4809	131	16	private	private	ADJ
tahrj-4809	131	17	property	property	NOUN
tahrj-4809	131	18	in	in	ADP
tahrj-4809	131	19	the	the	DET
tahrj-4809	131	20	tax	tax	NOUN
tahrj-4809	131	21	law	law	NOUN
tahrj-4809	131	22	.	.	PUNCT
tahrj-4809	132	1	private	private	ADJ
tahrj-4809	132	2	property	property	NOUN
tahrj-4809	132	3	plays	play	VERB
tahrj-4809	132	4	a	a	DET
tahrj-4809	132	5	social	social	ADJ
tahrj-4809	132	6	function	function	NOUN
tahrj-4809	132	7	,	,	PUNCT
tahrj-4809	132	8	and	and	CCONJ
tahrj-4809	132	9	tax	tax	NOUN
tahrj-4809	132	10	law	law	NOUN
tahrj-4809	132	11	must	must	AUX
tahrj-4809	132	12	implement	implement	VERB
tahrj-4809	132	13	a	a	DET
tahrj-4809	132	14	redistributive	redistributive	ADJ
tahrj-4809	132	15	function	function	NOUN
tahrj-4809	132	16	of	of	ADP
tahrj-4809	132	17	the	the	DET
tahrj-4809	132	18	wealth	wealth	NOUN
tahrj-4809	132	19	of	of	ADP
tahrj-4809	132	20	a	a	DET
tahrj-4809	132	21	social	social	ADJ
tahrj-4809	132	22	and	and	CCONJ
tahrj-4809	132	23	democratic	democratic	ADJ
tahrj-4809	132	24	state	state	NOUN
tahrj-4809	132	25	of	of	ADP
tahrj-4809	132	26	law	law	NOUN
tahrj-4809	132	27	.	.	PUNCT
tahrj-4809	133	1	therefore	therefore	ADV
tahrj-4809	133	2	,	,	PUNCT
tahrj-4809	133	3	although	although	SCONJ
tahrj-4809	133	4	the	the	DET
tahrj-4809	133	5	tax	tax	NOUN
tahrj-4809	133	6	levy	levy	NOUN
tahrj-4809	133	7	necessarily	necessarily	ADV
tahrj-4809	133	8	implies	imply	VERB
tahrj-4809	133	9	a	a	DET
tahrj-4809	133	10	limitation	limitation	NOUN
tahrj-4809	133	11	of	of	ADP
tahrj-4809	133	12	private	private	ADJ
tahrj-4809	133	13	property	property	NOUN
tahrj-4809	133	14	,	,	PUNCT
tahrj-4809	133	15	that	that	DET
tahrj-4809	133	16	levy	levy	NOUN
tahrj-4809	133	17	,	,	PUNCT
tahrj-4809	133	18	in	in	ADP
tahrj-4809	133	19	order	order	NOUN
tahrj-4809	133	20	to	to	PART
tahrj-4809	133	21	be	be	AUX
tahrj-4809	133	22	legitimate	legitimate	ADJ
tahrj-4809	133	23	,	,	PUNCT
tahrj-4809	133	24	can	can	AUX
tahrj-4809	133	25	not	not	PART
tahrj-4809	133	26	completely	completely	ADV
tahrj-4809	133	27	empty	empty	ADJ
tahrj-4809	133	28	of	of	ADP
tahrj-4809	133	29	content	content	NOUN
tahrj-4809	133	30	the	the	DET
tahrj-4809	133	31	right	right	NOUN
tahrj-4809	133	32	to	to	ADP
tahrj-4809	133	33	property	property	NOUN
tahrj-4809	133	34	.	.	PUNCT
tahrj-4809	134	1	the	the	DET
tahrj-4809	134	2	levy	levy	NOUN
tahrj-4809	134	3	may	may	AUX
tahrj-4809	134	4	limit	limit	VERB
tahrj-4809	134	5	private	private	ADJ
tahrj-4809	134	6	property	property	NOUN
tahrj-4809	134	7	,	,	PUNCT
tahrj-4809	134	8	but	but	CCONJ
tahrj-4809	134	9	it	it	PRON
tahrj-4809	134	10	should	should	AUX
tahrj-4809	134	11	not	not	PART
tahrj-4809	134	12	completely	completely	ADV
tahrj-4809	134	13	destroy	destroy	VERB
tahrj-4809	134	14	its	its	PRON
tahrj-4809	134	15	contents	content	NOUN
tahrj-4809	134	16	.	.	PUNCT
tahrj-4809	135	1	in	in	ADP
tahrj-4809	135	2	other	other	ADJ
tahrj-4809	135	3	words	word	NOUN
tahrj-4809	135	4	,	,	PUNCT
tahrj-4809	135	5	the	the	DET
tahrj-4809	135	6	tax	tax	NOUN
tahrj-4809	135	7	levy	levy	NOUN
tahrj-4809	135	8	may	may	AUX
tahrj-4809	135	9	limit	limit	VERB
tahrj-4809	135	10	the	the	DET
tahrj-4809	135	11	property	property	NOUN
tahrj-4809	135	12	only	only	ADV
tahrj-4809	135	13	up	up	ADP
tahrj-4809	135	14	to	to	ADP
tahrj-4809	135	15	a	a	DET
tahrj-4809	135	16	certain	certain	ADJ
tahrj-4809	135	17	limit	limit	NOUN
tahrj-4809	135	18	.	.	PUNCT
tahrj-4809	136	1	what	what	PRON
tahrj-4809	136	2	is	be	AUX
tahrj-4809	136	3	this	this	DET
tahrj-4809	136	4	limit	limit	NOUN
tahrj-4809	136	5	?	?	PUNCT
tahrj-4809	137	1	the	the	DET
tahrj-4809	137	2	one	one	NOUN
tahrj-4809	137	3	determined	determine	VERB
tahrj-4809	137	4	by	by	ADP
tahrj-4809	137	5	a	a	DET
tahrj-4809	137	6	threshold	threshold	NOUN
tahrj-4809	137	7	of	of	ADP
tahrj-4809	137	8	maximum	maximum	ADJ
tahrj-4809	137	9	taxation	taxation	NOUN
tahrj-4809	137	10	which	which	PRON
tahrj-4809	137	11	,	,	PUNCT
tahrj-4809	137	12	if	if	SCONJ
tahrj-4809	137	13	exceeded	exceed	VERB
tahrj-4809	137	14	,	,	PUNCT
tahrj-4809	137	15	would	would	AUX
tahrj-4809	137	16	affect	affect	VERB
tahrj-4809	137	17	the	the	DET
tahrj-4809	137	18	very	very	ADJ
tahrj-4809	137	19	nature	nature	NOUN
tahrj-4809	137	20	of	of	ADP
tahrj-4809	137	21	property	property	NOUN
tahrj-4809	137	22	debasing	debase	VERB
tahrj-4809	137	23	the	the	DET
tahrj-4809	137	24	private	private	ADJ
tahrj-4809	137	25	-	-	PUNCT
tahrj-4809	137	26	law	law	NOUN
tahrj-4809	137	27	content	content	NOUN
tahrj-4809	137	28	.	.	PUNCT
tahrj-4809	138	1	to	to	PART
tahrj-4809	138	2	put	put	VERB
tahrj-4809	138	3	it	it	PRON
tahrj-4809	138	4	differently	differently	ADV
tahrj-4809	138	5	,	,	PUNCT
tahrj-4809	138	6	state	state	NOUN
tahrj-4809	138	7	constitutions	constitution	NOUN
tahrj-4809	138	8	give	give	VERB
tahrj-4809	138	9	property	property	NOUN
tahrj-4809	138	10	an	an	DET
tahrj-4809	138	11	essentially	essentially	ADV
tahrj-4809	138	12	private	private	ADJ
tahrj-4809	138	13	-	-	PUNCT
tahrj-4809	138	14	law	law	NOUN
tahrj-4809	138	15	qualification	qualification	NOUN
tahrj-4809	138	16	.	.	PUNCT
tahrj-4809	139	1	this	this	PRON
tahrj-4809	139	2	is	be	AUX
tahrj-4809	139	3	to	to	PART
tahrj-4809	139	4	say	say	VERB
tahrj-4809	139	5	that	that	SCONJ
tahrj-4809	139	6	the	the	DET
tahrj-4809	139	7	property	property	NOUN
tahrj-4809	139	8	and	and	CCONJ
tahrj-4809	139	9	its	its	PRON
tahrj-4809	139	10	use	use	NOUN
tahrj-4809	139	11	must	must	AUX
tahrj-4809	139	12	be	be	AUX
tahrj-4809	139	13	valid	valid	ADJ
tahrj-4809	139	14	to	to	ADP
tahrj-4809	139	15	a	a	DET
tahrj-4809	139	16	greater	great	ADJ
tahrj-4809	139	17	extent	extent	NOUN
tahrj-4809	139	18	for	for	ADP
tahrj-4809	139	19	the	the	DET
tahrj-4809	139	20	taxpayer	taxpayer	NOUN
tahrj-4809	139	21	than	than	ADP
tahrj-4809	139	22	for	for	ADP
tahrj-4809	139	23	the	the	DET
tahrj-4809	139	24	state	state	NOUN
tahrj-4809	139	25	.	.	PUNCT
tahrj-4809	140	1	if	if	SCONJ
tahrj-4809	140	2	not	not	PART
tahrj-4809	140	3	,	,	PUNCT
tahrj-4809	140	4	the	the	DET
tahrj-4809	140	5	provisions	provision	NOUN
tahrj-4809	140	6	of	of	ADP
tahrj-4809	140	7	the	the	DET
tahrj-4809	140	8	right	right	NOUN
tahrj-4809	140	9	to	to	ADP
tahrj-4809	140	10	private	private	ADJ
tahrj-4809	140	11	property	property	NOUN
tahrj-4809	140	12	in	in	ADP
tahrj-4809	140	13	the	the	DET
tahrj-4809	140	14	constitutions	constitution	NOUN
tahrj-4809	140	15	would	would	AUX
tahrj-4809	140	16	have	have	VERB
tahrj-4809	140	17	no	no	DET
tahrj-4809	140	18	sense	sense	NOUN
tahrj-4809	140	19	.	.	PUNCT
tahrj-4809	141	1	private	private	ADJ
tahrj-4809	141	2	property	property	NOUN
tahrj-4809	141	3	of	of	ADP
tahrj-4809	141	4	the	the	DET
tahrj-4809	141	5	taxpayer	taxpayer	NOUN
tahrj-4809	141	6	can	can	AUX
tahrj-4809	141	7	not	not	PART
tahrj-4809	141	8	have	have	VERB
tahrj-4809	141	9	too	too	ADV
tahrj-4809	141	10	public	public	ADJ
tahrj-4809	141	11	a	a	DET
tahrj-4809	141	12	projection	projection	NOUN
tahrj-4809	141	13	;	;	PUNCT
tahrj-4809	141	14	the	the	DET
tahrj-4809	141	15	goods	good	NOUN
tahrj-4809	141	16	and	and	CCONJ
tahrj-4809	141	17	rights	right	NOUN
tahrj-4809	141	18	of	of	ADP
tahrj-4809	141	19	the	the	DET
tahrj-4809	141	20	taxpayer	taxpayer	NOUN
tahrj-4809	141	21	should	should	AUX
tahrj-4809	141	22	never	never	ADV
tahrj-4809	141	23	be	be	AUX
tahrj-4809	141	24	at	at	ADP
tahrj-4809	141	25	the	the	DET
tahrj-4809	141	26	service	service	NOUN
tahrj-4809	141	27	of	of	ADP
tahrj-4809	141	28	the	the	DET
tahrj-4809	141	29	tax	tax	NOUN
tahrj-4809	141	30	authorities	authority	NOUN
tahrj-4809	141	31	to	to	ADP
tahrj-4809	141	32	a	a	DET
tahrj-4809	141	33	greater	great	ADJ
tahrj-4809	141	34	extent	extent	NOUN
tahrj-4809	141	35	than	than	ADP
tahrj-4809	141	36	at	at	ADP
tahrj-4809	141	37	the	the	DET
tahrj-4809	141	38	service	service	NOUN
tahrj-4809	141	39	of	of	ADP
tahrj-4809	141	40	the	the	DET
tahrj-4809	141	41	taxpayer	taxpayer	NOUN
tahrj-4809	141	42	.	.	PUNCT
tahrj-4809	142	1	this	this	DET
tahrj-4809	142	2	rule	rule	NOUN
tahrj-4809	142	3	would	would	AUX
tahrj-4809	142	4	be	be	AUX
tahrj-4809	142	5	violated	violate	VERB
tahrj-4809	142	6	by	by	ADP
tahrj-4809	142	7	a	a	DET
tahrj-4809	142	8	tax	tax	NOUN
tahrj-4809	142	9	system	system	NOUN
tahrj-4809	142	10	that	that	PRON
tahrj-4809	142	11	imposes	impose	VERB
tahrj-4809	142	12	a	a	DET
tahrj-4809	142	13	confiscatory	confiscatory	NOUN
tahrj-4809	142	14	levy	levy	NOUN
tahrj-4809	142	15	type	type	NOUN
tahrj-4809	142	16	.	.	PUNCT
tahrj-4809	143	1	6	6	NUM
tahrj-4809	143	2	the	the	DET
tahrj-4809	143	3	right	right	NOUN
tahrj-4809	143	4	to	to	ADP
tahrj-4809	143	5	property	property	NOUN
tahrj-4809	143	6	is	be	AUX
tahrj-4809	143	7	born	bear	VERB
tahrj-4809	143	8	in	in	ADP
tahrj-4809	143	9	the	the	DET
tahrj-4809	143	10	civil	civil	ADJ
tahrj-4809	143	11	field	field	NOUN
tahrj-4809	143	12	,	,	PUNCT
tahrj-4809	143	13	it	it	PRON
tahrj-4809	143	14	is	be	AUX
tahrj-4809	143	15	consecrated	consecrated	ADJ
tahrj-4809	143	16	in	in	ADP
tahrj-4809	143	17	the	the	DET
tahrj-4809	143	18	constitutional	constitutional	ADJ
tahrj-4809	143	19	field	field	NOUN
tahrj-4809	143	20	and	and	CCONJ
tahrj-4809	143	21	it	it	PRON
tahrj-4809	143	22	is	be	AUX
tahrj-4809	143	23	used	use	VERB
tahrj-4809	143	24	in	in	ADP
tahrj-4809	143	25	the	the	DET
tahrj-4809	143	26	taxation	taxation	NOUN
tahrj-4809	143	27	field	field	NOUN
tahrj-4809	143	28	.	.	PUNCT
tahrj-4809	144	1	on	on	ADP
tahrj-4809	144	2	the	the	DET
tahrj-4809	144	3	relations	relation	NOUN
tahrj-4809	144	4	between	between	ADP
tahrj-4809	144	5	civil	civil	ADJ
tahrj-4809	144	6	law	law	NOUN
tahrj-4809	144	7	and	and	CCONJ
tahrj-4809	144	8	tax	tax	NOUN
tahrj-4809	144	9	law	law	NOUN
tahrj-4809	144	10	,	,	PUNCT
tahrj-4809	144	11	see	see	VERB
tahrj-4809	144	12	fregni	fregni	NOUN
tahrj-4809	144	13	,	,	PUNCT
tahrj-4809	144	14	m.c	m.c	PROPN
tahrj-4809	144	15	.	.	PROPN
tahrj-4809	144	16	(	(	PUNCT
tahrj-4809	144	17	1998	1998	NUM
tahrj-4809	144	18	)	)	PUNCT
tahrj-4809	144	19	obbligazione	obbligazione	NOUN
tahrj-4809	144	20	tributaria	tributaria	PROPN
tahrj-4809	144	21	e	e	PROPN
tahrj-4809	144	22	codice	codice	PROPN
tahrj-4809	144	23	civile	civile	PROPN
tahrj-4809	144	24	,	,	PUNCT
tahrj-4809	144	25	torino	torino	NOUN
tahrj-4809	144	26	,	,	PUNCT
tahrj-4809	144	27	giappichelli	giappichelli	NOUN
tahrj-4809	144	28	:	:	PUNCT
tahrj-4809	144	29	6	6	NUM
tahrj-4809	144	30	-	-	SYM
tahrj-4809	144	31	9	9	NUM
tahrj-4809	144	32	.	.	PUNCT
tahrj-4809	145	1	extra	extra	ADJ
tahrj-4809	145	2	-	-	ADJ
tahrj-4809	145	3	taxation	taxation	NOUN
tahrj-4809	145	4	and	and	CCONJ
tahrj-4809	145	5	property	property	NOUN
tahrj-4809	145	6	right	right	ADV
tahrj-4809	145	7	in	in	ADP
tahrj-4809	145	8	the	the	DET
tahrj-4809	145	9	european	european	PROPN
tahrj-4809	145	10	union	union	PROPN
tahrj-4809	145	11	law	law	NOUN
tahrj-4809	145	12	the	the	DET
tahrj-4809	145	13	age	age	NOUN
tahrj-4809	145	14	of	of	ADP
tahrj-4809	145	15	human	human	ADJ
tahrj-4809	145	16	rights	right	NOUN
tahrj-4809	145	17	journal	journal	NOUN
tahrj-4809	145	18	,	,	PUNCT
tahrj-4809	145	19	12	12	NUM
tahrj-4809	145	20	(	(	PUNCT
tahrj-4809	145	21	june	june	PROPN
tahrj-4809	145	22	2019	2019	NUM
tahrj-4809	145	23	)	)	PUNCT
tahrj-4809	146	1	pp	pp	ADP
tahrj-4809	146	2	.	.	PUNCT
tahrj-4809	147	1	84	84	NUM
tahrj-4809	147	2	-	-	SYM
tahrj-4809	147	3	104	104	NUM
tahrj-4809	147	4	issn	issn	NOUN
tahrj-4809	147	5	:	:	PUNCT
tahrj-4809	147	6	2340	2340	NUM
tahrj-4809	147	7	-	-	SYM
tahrj-4809	147	8	9592	9592	NUM
tahrj-4809	147	9	doi	doi	NOUN
tahrj-4809	147	10	:	:	PUNCT
tahrj-4809	147	11	10.17561	10.17561	NUM
tahrj-4809	147	12	/	/	SYM
tahrj-4809	147	13	tahrj.n12.5	tahrj.n12.5	DET
tahrj-4809	147	14	91	91	NUM
tahrj-4809	147	15	we	we	PRON
tahrj-4809	147	16	could	could	AUX
tahrj-4809	147	17	just	just	ADV
tahrj-4809	147	18	say	say	VERB
tahrj-4809	147	19	that	that	SCONJ
tahrj-4809	147	20	if	if	SCONJ
tahrj-4809	147	21	the	the	DET
tahrj-4809	147	22	state7	state7	NOUN
tahrj-4809	147	23	took	take	VERB
tahrj-4809	147	24	over	over	ADP
tahrj-4809	147	25	50	50	NUM
tahrj-4809	147	26	percent	percent	NOUN
tahrj-4809	147	27	of	of	ADP
tahrj-4809	147	28	the	the	DET
tahrj-4809	147	29	income	income	NOUN
tahrj-4809	147	30	,	,	PUNCT
tahrj-4809	147	31	we	we	PRON
tahrj-4809	147	32	would	would	AUX
tahrj-4809	147	33	be	be	AUX
tahrj-4809	147	34	in	in	ADP
tahrj-4809	147	35	the	the	DET
tahrj-4809	147	36	presence	presence	NOUN
tahrj-4809	147	37	of	of	ADP
tahrj-4809	147	38	confiscatory	confiscatory	NOUN
tahrj-4809	147	39	taxation	taxation	NOUN
tahrj-4809	147	40	,	,	PUNCT
tahrj-4809	147	41	as	as	ADP
tahrj-4809	147	42	in	in	ADP
tahrj-4809	147	43	the	the	DET
tahrj-4809	147	44	pockets	pocket	NOUN
tahrj-4809	147	45	of	of	ADP
tahrj-4809	147	46	the	the	DET
tahrj-4809	147	47	taxpayers	taxpayer	NOUN
tahrj-4809	147	48	there	there	ADV
tahrj-4809	147	49	would	would	AUX
tahrj-4809	147	50	remain	remain	VERB
tahrj-4809	147	51	a	a	DET
tahrj-4809	147	52	quantum	quantum	NOUN
tahrj-4809	147	53	inferior	inferior	NOUN
tahrj-4809	147	54	to	to	ADP
tahrj-4809	147	55	the	the	DET
tahrj-4809	147	56	revenue	revenue	NOUN
tahrj-4809	147	57	of	of	ADP
tahrj-4809	147	58	the	the	DET
tahrj-4809	147	59	state	state	NOUN
tahrj-4809	147	60	.	.	PUNCT
tahrj-4809	148	1	the	the	DET
tahrj-4809	148	2	same	same	ADJ
tahrj-4809	148	3	thing	thing	NOUN
tahrj-4809	148	4	would	would	AUX
tahrj-4809	148	5	occur	occur	VERB
tahrj-4809	148	6	,	,	PUNCT
tahrj-4809	148	7	in	in	ADP
tahrj-4809	148	8	consumption	consumption	NOUN
tahrj-4809	148	9	taxes	taxis	NOUN
tahrj-4809	148	10	,	,	PUNCT
tahrj-4809	148	11	if	if	SCONJ
tahrj-4809	148	12	in	in	ADP
tahrj-4809	148	13	purchasing	purchase	VERB
tahrj-4809	148	14	a	a	DET
tahrj-4809	148	15	good	good	NOUN
tahrj-4809	148	16	,	,	PUNCT
tahrj-4809	148	17	the	the	DET
tahrj-4809	148	18	taxpayer	taxpayer	NOUN
tahrj-4809	148	19	ended	end	VERB
tahrj-4809	148	20	up	up	ADP
tahrj-4809	148	21	sustaining	sustain	VERB
tahrj-4809	148	22	tax	tax	NOUN
tahrj-4809	148	23	of	of	ADP
tahrj-4809	148	24	more	more	ADJ
tahrj-4809	148	25	than	than	ADP
tahrj-4809	148	26	half	half	NOUN
tahrj-4809	148	27	of	of	ADP
tahrj-4809	148	28	the	the	DET
tahrj-4809	148	29	final	final	ADJ
tahrj-4809	148	30	price	price	NOUN
tahrj-4809	148	31	of	of	ADP
tahrj-4809	148	32	the	the	DET
tahrj-4809	148	33	goods	good	NOUN
tahrj-4809	148	34	(	(	PUNCT
tahrj-4809	148	35	tax	tax	NOUN
tahrj-4809	148	36	included	include	VERB
tahrj-4809	148	37	)	)	PUNCT
tahrj-4809	148	38	;	;	PUNCT
tahrj-4809	148	39	for	for	ADP
tahrj-4809	148	40	example	example	NOUN
tahrj-4809	148	41	,	,	PUNCT
tahrj-4809	148	42	if	if	SCONJ
tahrj-4809	148	43	the	the	DET
tahrj-4809	148	44	product	product	NOUN
tahrj-4809	148	45	cost	cost	VERB
tahrj-4809	148	46	100	100	NUM
tahrj-4809	148	47	€	€	NOUN
tahrj-4809	148	48	and	and	CCONJ
tahrj-4809	148	49	more	more	ADJ
tahrj-4809	148	50	than	than	ADP
tahrj-4809	148	51	50	50	NUM
tahrj-4809	148	52	of	of	ADP
tahrj-4809	148	53	these	these	PRON
tahrj-4809	148	54	corresponded	correspond	VERB
tahrj-4809	148	55	to	to	PART
tahrj-4809	148	56	value	value	VERB
tahrj-4809	148	57	added	add	VERB
tahrj-4809	148	58	tax	tax	NOUN
tahrj-4809	148	59	and	and	CCONJ
tahrj-4809	148	60	excise	excise	NOUN
tahrj-4809	148	61	duties	duty	NOUN
tahrj-4809	148	62	,	,	PUNCT
tahrj-4809	148	63	we	we	PRON
tahrj-4809	148	64	would	would	AUX
tahrj-4809	148	65	be	be	AUX
tahrj-4809	148	66	dealing	deal	VERB
tahrj-4809	148	67	with	with	ADP
tahrj-4809	148	68	a	a	DET
tahrj-4809	148	69	confiscatory	confiscatory	NOUN
tahrj-4809	148	70	situation	situation	NOUN
tahrj-4809	148	71	,	,	PUNCT
tahrj-4809	148	72	in	in	ADP
tahrj-4809	148	73	principle	principle	NOUN
tahrj-4809	148	74	.	.	PUNCT
tahrj-4809	149	1	vi	vi	X
tahrj-4809	149	2	.	.	NOUN
tahrj-4809	149	3	private	private	ADJ
tahrj-4809	149	4	property	property	NOUN
tahrj-4809	149	5	in	in	ADP
tahrj-4809	149	6	the	the	DET
tahrj-4809	149	7	charter	charter	NOUN
tahrj-4809	149	8	of	of	ADP
tahrj-4809	149	9	fundamental	fundamental	ADJ
tahrj-4809	149	10	rights	right	NOUN
tahrj-4809	149	11	of	of	ADP
tahrj-4809	149	12	the	the	DET
tahrj-4809	149	13	european	european	PROPN
tahrj-4809	149	14	union	union	PROPN
tahrj-4809	149	15	and	and	CCONJ
tahrj-4809	149	16	the	the	DET
tahrj-4809	149	17	material	material	NOUN
tahrj-4809	149	18	principles	principle	NOUN
tahrj-4809	149	19	on	on	ADP
tahrj-4809	149	20	tax	tax	NOUN
tahrj-4809	149	21	justice	justice	NOUN
tahrj-4809	149	22	the	the	DET
tahrj-4809	149	23	prohibition	prohibition	NOUN
tahrj-4809	149	24	on	on	ADP
tahrj-4809	149	25	confiscation	confiscation	NOUN
tahrj-4809	149	26	in	in	ADP
tahrj-4809	149	27	the	the	DET
tahrj-4809	149	28	european	european	ADJ
tahrj-4809	149	29	tax	tax	NOUN
tahrj-4809	149	30	system	system	NOUN
tahrj-4809	149	31	could	could	AUX
tahrj-4809	149	32	be	be	AUX
tahrj-4809	149	33	derived	derive	VERB
tahrj-4809	149	34	from	from	ADP
tahrj-4809	149	35	the	the	DET
tahrj-4809	149	36	protection	protection	NOUN
tahrj-4809	149	37	of	of	ADP
tahrj-4809	149	38	private	private	ADJ
tahrj-4809	149	39	property	property	NOUN
tahrj-4809	149	40	in	in	ADP
tahrj-4809	149	41	the	the	DET
tahrj-4809	149	42	european	european	PROPN
tahrj-4809	149	43	union	union	PROPN
tahrj-4809	149	44	.	.	PUNCT
tahrj-4809	150	1	within	within	ADP
tahrj-4809	150	2	union	union	NOUN
tahrj-4809	150	3	law	law	NOUN
tahrj-4809	150	4	,	,	PUNCT
tahrj-4809	150	5	there	there	PRON
tahrj-4809	150	6	is	be	VERB
tahrj-4809	150	7	a	a	DET
tahrj-4809	150	8	consecration	consecration	NOUN
tahrj-4809	150	9	of	of	ADP
tahrj-4809	150	10	the	the	DET
tahrj-4809	150	11	right	right	NOUN
tahrj-4809	150	12	to	to	ADP
tahrj-4809	150	13	private	private	ADJ
tahrj-4809	150	14	property	property	NOUN
tahrj-4809	150	15	although	although	SCONJ
tahrj-4809	150	16	not	not	PART
tahrj-4809	150	17	even	even	ADV
tahrj-4809	150	18	in	in	ADP
tahrj-4809	150	19	this	this	DET
tahrj-4809	150	20	field	field	NOUN
tahrj-4809	150	21	is	be	AUX
tahrj-4809	150	22	protection	protection	NOUN
tahrj-4809	150	23	of	of	ADP
tahrj-4809	150	24	the	the	DET
tahrj-4809	150	25	principle	principle	NOUN
tahrj-4809	150	26	of	of	ADP
tahrj-4809	150	27	non	non	NOUN
tahrj-4809	150	28	-	-	NOUN
tahrj-4809	150	29	confiscation	confiscation	NOUN
tahrj-4809	150	30	in	in	ADP
tahrj-4809	150	31	the	the	DET
tahrj-4809	150	32	tax	tax	NOUN
tahrj-4809	150	33	system	system	NOUN
tahrj-4809	150	34	expressed	express	VERB
tahrj-4809	150	35	.	.	PUNCT
tahrj-4809	151	1	consecration	consecration	NOUN
tahrj-4809	151	2	of	of	ADP
tahrj-4809	151	3	the	the	DET
tahrj-4809	151	4	right	right	NOUN
tahrj-4809	151	5	to	to	ADP
tahrj-4809	151	6	private	private	ADJ
tahrj-4809	151	7	property	property	NOUN
tahrj-4809	151	8	as	as	ADP
tahrj-4809	151	9	part	part	NOUN
tahrj-4809	151	10	of	of	ADP
tahrj-4809	151	11	european	european	PROPN
tahrj-4809	151	12	union	union	PROPN
tahrj-4809	151	13	law	law	NOUN
tahrj-4809	151	14	,	,	PUNCT
tahrj-4809	151	15	can	can	AUX
tahrj-4809	151	16	be	be	AUX
tahrj-4809	151	17	identified	identify	VERB
tahrj-4809	151	18	from	from	ADP
tahrj-4809	151	19	jurisprudence	jurisprudence	NOUN
tahrj-4809	151	20	of	of	ADP
tahrj-4809	151	21	the	the	DET
tahrj-4809	151	22	eu	eu	PROPN
tahrj-4809	151	23	court	court	PROPN
tahrj-4809	151	24	of	of	ADP
tahrj-4809	151	25	justice	justice	PROPN
tahrj-4809	151	26	,	,	PUNCT
tahrj-4809	151	27	which	which	PRON
tahrj-4809	151	28	has	have	AUX
tahrj-4809	151	29	claimed	claim	VERB
tahrj-4809	151	30	that	that	SCONJ
tahrj-4809	151	31	the	the	DET
tahrj-4809	151	32	general	general	ADJ
tahrj-4809	151	33	principles	principle	NOUN
tahrj-4809	151	34	and	and	CCONJ
tahrj-4809	151	35	fundamental	fundamental	ADJ
tahrj-4809	151	36	rights	right	NOUN
tahrj-4809	151	37	in	in	ADP
tahrj-4809	151	38	the	the	DET
tahrj-4809	151	39	constitutions	constitution	NOUN
tahrj-4809	151	40	of	of	ADP
tahrj-4809	151	41	the	the	DET
tahrj-4809	151	42	member	member	NOUN
tahrj-4809	151	43	states	state	NOUN
tahrj-4809	151	44	are	be	AUX
tahrj-4809	151	45	an	an	DET
tahrj-4809	151	46	integral	integral	ADJ
tahrj-4809	151	47	part	part	NOUN
tahrj-4809	151	48	(	(	PUNCT
tahrj-4809	151	49	also	also	ADV
tahrj-4809	151	50	)	)	PUNCT
tahrj-4809	151	51	of	of	ADP
tahrj-4809	151	52	european	european	PROPN
tahrj-4809	151	53	union	union	PROPN
tahrj-4809	151	54	law	law	NOUN
tahrj-4809	151	55	.	.	PUNCT
tahrj-4809	152	1	in	in	ADP
tahrj-4809	152	2	addition	addition	NOUN
tahrj-4809	152	3	,	,	PUNCT
tahrj-4809	152	4	there	there	PRON
tahrj-4809	152	5	is	be	VERB
tahrj-4809	152	6	the	the	DET
tahrj-4809	152	7	consecration	consecration	NOUN
tahrj-4809	152	8	of	of	ADP
tahrj-4809	152	9	the	the	DET
tahrj-4809	152	10	right	right	NOUN
tahrj-4809	152	11	to	to	ADP
tahrj-4809	152	12	private	private	ADJ
tahrj-4809	152	13	property	property	NOUN
tahrj-4809	152	14	contained	contain	VERB
tahrj-4809	152	15	in	in	ADP
tahrj-4809	152	16	the	the	DET
tahrj-4809	152	17	european	european	ADJ
tahrj-4809	152	18	charter	charter	NOUN
tahrj-4809	152	19	of	of	ADP
tahrj-4809	152	20	fundamental	fundamental	ADJ
tahrj-4809	152	21	rights	right	NOUN
tahrj-4809	152	22	.	.	PUNCT
tahrj-4809	153	1	in	in	ADP
tahrj-4809	153	2	this	this	DET
tahrj-4809	153	3	charter	charter	NOUN
tahrj-4809	153	4	,	,	PUNCT
tahrj-4809	153	5	the	the	DET
tahrj-4809	153	6	right	right	NOUN
tahrj-4809	153	7	to	to	ADP
tahrj-4809	153	8	property	property	NOUN
tahrj-4809	153	9	is	be	AUX
tahrj-4809	153	10	covered	cover	VERB
tahrj-4809	153	11	aseptically	aseptically	ADV
tahrj-4809	153	12	,	,	PUNCT
tahrj-4809	153	13	without	without	ADP
tahrj-4809	153	14	being	be	AUX
tahrj-4809	153	15	classified	classify	VERB
tahrj-4809	153	16	as	as	ADP
tahrj-4809	153	17	private	private	ADJ
tahrj-4809	153	18	.	.	PUNCT
tahrj-4809	154	1	yet	yet	ADV
tahrj-4809	154	2	,	,	PUNCT
tahrj-4809	154	3	the	the	DET
tahrj-4809	154	4	context	context	NOUN
tahrj-4809	154	5	,	,	PUNCT
tahrj-4809	154	6	in	in	ADP
tahrj-4809	154	7	which	which	PRON
tahrj-4809	154	8	it	it	PRON
tahrj-4809	154	9	appears	appear	VERB
tahrj-4809	154	10	,	,	PUNCT
tahrj-4809	154	11	leaves	leave	VERB
tahrj-4809	154	12	no	no	DET
tahrj-4809	154	13	doubt	doubt	NOUN
tahrj-4809	154	14	that	that	SCONJ
tahrj-4809	154	15	the	the	DET
tahrj-4809	154	16	meaning	meaning	NOUN
tahrj-4809	154	17	of	of	ADP
tahrj-4809	154	18	the	the	DET
tahrj-4809	154	19	eu	eu	PROPN
tahrj-4809	154	20	provision	provision	NOUN
tahrj-4809	154	21	refers	refer	VERB
tahrj-4809	154	22	to	to	ADP
tahrj-4809	154	23	private	private	ADJ
tahrj-4809	154	24	property	property	NOUN
tahrj-4809	154	25	as	as	ADP
tahrj-4809	154	26	the	the	DET
tahrj-4809	154	27	essential	essential	ADJ
tahrj-4809	154	28	core	core	NOUN
tahrj-4809	154	29	of	of	ADP
tahrj-4809	154	30	the	the	DET
tahrj-4809	154	31	right	right	NOUN
tahrj-4809	154	32	to	to	ADP
tahrj-4809	154	33	property	property	NOUN
tahrj-4809	154	34	.	.	PUNCT
tahrj-4809	155	1	the	the	DET
tahrj-4809	155	2	draft	draft	NOUN
tahrj-4809	155	3	treaty	treaty	NOUN
tahrj-4809	155	4	by	by	ADP
tahrj-4809	155	5	which	which	PRON
tahrj-4809	155	6	the	the	DET
tahrj-4809	155	7	intention	intention	NOUN
tahrj-4809	155	8	was	be	AUX
tahrj-4809	155	9	expressed	express	VERB
tahrj-4809	155	10	to	to	PART
tahrj-4809	155	11	subscribe	subscribe	VERB
tahrj-4809	155	12	to	to	ADP
tahrj-4809	155	13	a	a	DET
tahrj-4809	155	14	constitution	constitution	NOUN
tahrj-4809	155	15	for	for	ADP
tahrj-4809	155	16	europe	europe	PROPN
tahrj-4809	155	17	,	,	PUNCT
tahrj-4809	155	18	later	later	ADV
tahrj-4809	155	19	replaced	replace	VERB
tahrj-4809	155	20	by	by	ADP
tahrj-4809	155	21	the	the	DET
tahrj-4809	155	22	lisbon	lisbon	PROPN
tahrj-4809	155	23	treaty	treaty	NOUN
tahrj-4809	155	24	(	(	PUNCT
tahrj-4809	155	25	from	from	ADP
tahrj-4809	155	26	which	which	PRON
tahrj-4809	155	27	the	the	DET
tahrj-4809	155	28	content	content	NOUN
tahrj-4809	155	29	of	of	ADP
tahrj-4809	155	30	this	this	DET
tahrj-4809	155	31	charted	chart	VERB
tahrj-4809	155	32	has	have	AUX
tahrj-4809	155	33	been	be	AUX
tahrj-4809	155	34	deleted	delete	VERB
tahrj-4809	155	35	)	)	PUNCT
tahrj-4809	155	36	,	,	PUNCT
tahrj-4809	155	37	sanctioned	sanction	VERB
tahrj-4809	155	38	in	in	ADP
tahrj-4809	155	39	paragraph	paragraph	NOUN
tahrj-4809	155	40	1	1	NUM
tahrj-4809	155	41	,	,	PUNCT
tahrj-4809	155	42	article	article	NOUN
tahrj-4809	155	43	ii-17	ii-17	PRON
tahrj-4809	155	44	,	,	PUNCT
tahrj-4809	155	45	stated	state	VERB
tahrj-4809	155	46	that	that	SCONJ
tahrj-4809	155	47	:	:	PUNCT
tahrj-4809	155	48	everyone	everyone	PRON
tahrj-4809	155	49	has	have	VERB
tahrj-4809	155	50	the	the	DET
tahrj-4809	155	51	right	right	NOUN
tahrj-4809	155	52	to	to	PART
tahrj-4809	155	53	own	own	VERB
tahrj-4809	155	54	,	,	PUNCT
tahrj-4809	155	55	use	use	NOUN
tahrj-4809	155	56	,	,	PUNCT
tahrj-4809	155	57	dispose	dispose	NOUN
tahrj-4809	155	58	of	of	ADP
tahrj-4809	155	59	and	and	CCONJ
tahrj-4809	155	60	bequeath	bequeath	VERB
tahrj-4809	155	61	his	his	PRON
tahrj-4809	155	62	or	or	CCONJ
tahrj-4809	155	63	her	her	PRON
tahrj-4809	155	64	lawfully	lawfully	ADV
tahrj-4809	155	65	acquired	acquire	VERB
tahrj-4809	155	66	possessions	possession	NOUN
tahrj-4809	155	67	.	.	PUNCT
tahrj-4809	156	1	no	no	DET
tahrj-4809	156	2	one	one	NOUN
tahrj-4809	156	3	may	may	AUX
tahrj-4809	156	4	be	be	AUX
tahrj-4809	156	5	deprived	deprive	VERB
tahrj-4809	156	6	of	of	ADP
tahrj-4809	156	7	his	his	PRON
tahrj-4809	156	8	or	or	CCONJ
tahrj-4809	156	9	her	her	PRON
tahrj-4809	156	10	possessions	possession	NOUN
tahrj-4809	156	11	,	,	PUNCT
tahrj-4809	156	12	except	except	SCONJ
tahrj-4809	156	13	in	in	ADP
tahrj-4809	156	14	the	the	DET
tahrj-4809	156	15	public	public	ADJ
tahrj-4809	156	16	interest	interest	NOUN
tahrj-4809	156	17	and	and	CCONJ
tahrj-4809	156	18	in	in	ADP
tahrj-4809	156	19	the	the	DET
tahrj-4809	156	20	cases	case	NOUN
tahrj-4809	156	21	and	and	CCONJ
tahrj-4809	156	22	under	under	ADP
tahrj-4809	156	23	the	the	DET
tahrj-4809	156	24	conditions	condition	NOUN
tahrj-4809	156	25	provided	provide	VERB
tahrj-4809	156	26	for	for	ADP
tahrj-4809	156	27	by	by	ADP
tahrj-4809	156	28	law	law	NOUN
tahrj-4809	156	29	,	,	PUNCT
tahrj-4809	156	30	subject	subject	ADJ
tahrj-4809	156	31	to	to	ADP
tahrj-4809	156	32	fair	fair	ADJ
tahrj-4809	156	33	compensation	compensation	NOUN
tahrj-4809	156	34	being	be	AUX
tahrj-4809	156	35	paid	pay	VERB
tahrj-4809	156	36	in	in	ADP
tahrj-4809	156	37	good	good	ADJ
tahrj-4809	156	38	time	time	NOUN
tahrj-4809	156	39	for	for	ADP
tahrj-4809	156	40	their	their	PRON
tahrj-4809	156	41	loss	loss	NOUN
tahrj-4809	156	42	.	.	PUNCT
tahrj-4809	157	1	the	the	DET
tahrj-4809	157	2	use	use	NOUN
tahrj-4809	157	3	of	of	ADP
tahrj-4809	157	4	property	property	NOUN
tahrj-4809	157	5	may	may	AUX
tahrj-4809	157	6	be	be	AUX
tahrj-4809	157	7	regulated	regulate	VERB
tahrj-4809	157	8	by	by	ADP
tahrj-4809	157	9	law	law	NOUN
tahrj-4809	157	10	in	in	ADP
tahrj-4809	157	11	so	so	ADV
tahrj-4809	157	12	far	far	ADV
tahrj-4809	157	13	as	as	SCONJ
tahrj-4809	157	14	it	it	PRON
tahrj-4809	157	15	is	be	AUX
tahrj-4809	157	16	necessary	necessary	ADJ
tahrj-4809	157	17	for	for	ADP
tahrj-4809	157	18	the	the	DET
tahrj-4809	157	19	general	general	ADJ
tahrj-4809	157	20	interest	interest	NOUN
tahrj-4809	157	21	.	.	PUNCT
tahrj-4809	158	1	in	in	ADP
tahrj-4809	158	2	any	any	DET
tahrj-4809	158	3	case	case	NOUN
tahrj-4809	158	4	,	,	PUNCT
tahrj-4809	158	5	it	it	PRON
tahrj-4809	158	6	is	be	AUX
tahrj-4809	158	7	possible	possible	ADJ
tahrj-4809	158	8	to	to	PART
tahrj-4809	158	9	find	find	VERB
tahrj-4809	158	10	a	a	DET
tahrj-4809	158	11	similar	similar	ADJ
tahrj-4809	158	12	text	text	NOUN
tahrj-4809	158	13	in	in	ADP
tahrj-4809	158	14	paragraph	paragraph	NOUN
tahrj-4809	158	15	1	1	NUM
tahrj-4809	158	16	of	of	ADP
tahrj-4809	158	17	article	article	NOUN
tahrj-4809	158	18	17	17	NUM
tahrj-4809	158	19	of	of	ADP
tahrj-4809	158	20	the	the	DET
tahrj-4809	158	21	charter	charter	NOUN
tahrj-4809	158	22	of	of	ADP
tahrj-4809	158	23	fundamental	fundamental	ADJ
tahrj-4809	158	24	rights	right	NOUN
tahrj-4809	158	25	of	of	ADP
tahrj-4809	158	26	the	the	DET
tahrj-4809	158	27	european	european	PROPN
tahrj-4809	158	28	union	union	PROPN
tahrj-4809	158	29	,	,	PUNCT
tahrj-4809	158	30	both	both	CCONJ
tahrj-4809	158	31	in	in	ADP
tahrj-4809	158	32	the	the	DET
tahrj-4809	158	33	2000	2000	NUM
tahrj-4809	158	34	/	/	SYM
tahrj-4809	158	35	c	c	NOUN
tahrj-4809	158	36	364/01	364/01	NUM
tahrj-4809	158	37	version	version	NOUN
tahrj-4809	158	38	,	,	PUNCT
tahrj-4809	158	39	and	and	CCONJ
tahrj-4809	158	40	in	in	ADP
tahrj-4809	158	41	the	the	DET
tahrj-4809	158	42	2007/	2007/	NUM
tahrj-4809	158	43	303/01	303/01	NUM
tahrj-4809	158	44	version	version	NOUN
tahrj-4809	158	45	,	,	PUNCT
tahrj-4809	158	46	solemnly	solemnly	ADV
tahrj-4809	158	47	proclaimed	proclaim	VERB
tahrj-4809	158	48	on	on	ADP
tahrj-4809	158	49	12th	12th	ADJ
tahrj-4809	158	50	december	december	PROPN
tahrj-4809	158	51	2007	2007	NUM
tahrj-4809	158	52	,	,	PUNCT
tahrj-4809	158	53	the	the	DET
tahrj-4809	158	54	day	day	NOUN
tahrj-4809	158	55	before	before	ADP
tahrj-4809	158	56	the	the	DET
tahrj-4809	158	57	signing	signing	NOUN
tahrj-4809	158	58	of	of	ADP
tahrj-4809	158	59	the	the	DET
tahrj-4809	158	60	treaty	treaty	NOUN
tahrj-4809	158	61	of	of	ADP
tahrj-4809	158	62	lisbon	lisbon	PROPN
tahrj-4809	158	63	.	.	PUNCT
tahrj-4809	159	1	thus	thus	ADV
tahrj-4809	159	2	,	,	PUNCT
tahrj-4809	159	3	the	the	DET
tahrj-4809	159	4	content	content	NOUN
tahrj-4809	159	5	of	of	ADP
tahrj-4809	159	6	the	the	DET
tahrj-4809	159	7	mentioned	mention	VERB
tahrj-4809	159	8	charter	charter	NOUN
tahrj-4809	159	9	has	have	AUX
tahrj-4809	159	10	attempted	attempt	VERB
tahrj-4809	159	11	to	to	PART
tahrj-4809	159	12	incorporate	incorporate	VERB
tahrj-4809	159	13	the	the	DET
tahrj-4809	159	14	text	text	NOUN
tahrj-4809	159	15	of	of	ADP
tahrj-4809	159	16	the	the	DET
tahrj-4809	159	17	draft	draft	NOUN
tahrj-4809	159	18	of	of	ADP
tahrj-4809	159	19	european	european	ADJ
tahrj-4809	159	20	constitution	constitution	NOUN
tahrj-4809	159	21	,	,	PUNCT
tahrj-4809	159	22	which	which	PRON
tahrj-4809	159	23	never	never	ADV
tahrj-4809	159	24	came	come	VERB
tahrj-4809	159	25	to	to	ADP
tahrj-4809	159	26	light	light	NOUN
tahrj-4809	159	27	.	.	PUNCT
tahrj-4809	160	1	however	however	ADV
tahrj-4809	160	2	,	,	PUNCT
tahrj-4809	160	3	although	although	SCONJ
tahrj-4809	160	4	this	this	PRON
tahrj-4809	160	5	has	have	AUX
tahrj-4809	160	6	not	not	PART
tahrj-4809	160	7	been	be	AUX
tahrj-4809	160	8	well	well	ADV
tahrj-4809	160	9	understood	understand	VERB
tahrj-4809	160	10	,	,	PUNCT
tahrj-4809	160	11	the	the	DET
tahrj-4809	160	12	treaty	treaty	NOUN
tahrj-4809	160	13	of	of	ADP
tahrj-4809	160	14	lisbon	lisbon	PROPN
tahrj-4809	160	15	,	,	PUNCT
tahrj-4809	160	16	as	as	SCONJ
tahrj-4809	160	17	we	we	PRON
tahrj-4809	160	18	shall	shall	AUX
tahrj-4809	160	19	see	see	VERB
tahrj-4809	160	20	below	below	ADV
tahrj-4809	160	21	,	,	PUNCT
tahrj-4809	160	22	provided	provide	VERB
tahrj-4809	160	23	an	an	DET
tahrj-4809	160	24	express	express	ADJ
tahrj-4809	160	25	reference	reference	NOUN
tahrj-4809	160	26	to	to	ADP
tahrj-4809	160	27	the	the	DET
tahrj-4809	160	28	provisions	provision	NOUN
tahrj-4809	160	29	of	of	ADP
tahrj-4809	160	30	the	the	DET
tahrj-4809	160	31	mentioned	mention	VERB
tahrj-4809	160	32	charter	charter	NOUN
tahrj-4809	160	33	.	.	PUNCT
tahrj-4809	161	1	on	on	ADP
tahrj-4809	161	2	the	the	DET
tahrj-4809	161	3	other	other	ADJ
tahrj-4809	161	4	hand	hand	NOUN
tahrj-4809	161	5	,	,	PUNCT
tahrj-4809	161	6	in	in	ADP
tahrj-4809	161	7	the	the	DET
tahrj-4809	161	8	fifth	fifth	ADJ
tahrj-4809	161	9	paragraph	paragraph	NOUN
tahrj-4809	161	10	of	of	ADP
tahrj-4809	161	11	the	the	DET
tahrj-4809	161	12	preamble	preamble	NOUN
tahrj-4809	161	13	of	of	ADP
tahrj-4809	161	14	the	the	DET
tahrj-4809	161	15	charter	charter	NOUN
tahrj-4809	161	16	it	it	PRON
tahrj-4809	161	17	is	be	AUX
tahrj-4809	161	18	stated	state	VERB
tahrj-4809	161	19	that	that	SCONJ
tahrj-4809	161	20	:	:	PUNCT
tahrj-4809	161	21	this	this	DET
tahrj-4809	161	22	charter	charter	NOUN
tahrj-4809	161	23	reaffirms	reaffirm	VERB
tahrj-4809	161	24	,	,	PUNCT
tahrj-4809	161	25	with	with	ADP
tahrj-4809	161	26	due	due	ADJ
tahrj-4809	161	27	regard	regard	NOUN
tahrj-4809	161	28	for	for	ADP
tahrj-4809	161	29	the	the	DET
tahrj-4809	161	30	powers	power	NOUN
tahrj-4809	161	31	and	and	CCONJ
tahrj-4809	161	32	tasks	task	NOUN
tahrj-4809	161	33	of	of	ADP
tahrj-4809	161	34	the	the	DET
tahrj-4809	161	35	community	community	NOUN
tahrj-4809	161	36	and	and	CCONJ
tahrj-4809	161	37	the	the	DET
tahrj-4809	161	38	union	union	NOUN
tahrj-4809	161	39	and	and	CCONJ
tahrj-4809	161	40	the	the	DET
tahrj-4809	161	41	principle	principle	NOUN
tahrj-4809	161	42	of	of	ADP
tahrj-4809	161	43	subsidiarity	subsidiarity	NOUN
tahrj-4809	161	44	,	,	PUNCT
tahrj-4809	161	45	the	the	DET
tahrj-4809	161	46	rights	right	NOUN
tahrj-4809	161	47	as	as	SCONJ
tahrj-4809	161	48	they	they	PRON
tahrj-4809	161	49	result	result	VERB
tahrj-4809	161	50	,	,	PUNCT
tahrj-4809	161	51	in	in	ADP
tahrj-4809	161	52	particular	particular	ADJ
tahrj-4809	161	53	,	,	PUNCT
tahrj-4809	161	54	from	from	ADP
tahrj-4809	161	55	the	the	DET
tahrj-4809	161	56	constitutional	constitutional	ADJ
tahrj-4809	161	57	traditions	tradition	NOUN
tahrj-4809	161	58	and	and	CCONJ
tahrj-4809	161	59	international	international	ADJ
tahrj-4809	161	60	obligations	obligation	NOUN
tahrj-4809	161	61	common	common	ADJ
tahrj-4809	161	62	to	to	ADP
tahrj-4809	161	63	the	the	DET
tahrj-4809	161	64	member	member	NOUN
tahrj-4809	161	65	states	state	NOUN
tahrj-4809	161	66	,	,	PUNCT
tahrj-4809	161	67	the	the	DET
tahrj-4809	161	68	treaty	treaty	NOUN
tahrj-4809	161	69	on	on	ADP
tahrj-4809	161	70	the	the	DET
tahrj-4809	161	71	european	european	PROPN
tahrj-4809	161	72	union	union	PROPN
tahrj-4809	161	73	,	,	PUNCT
tahrj-4809	161	74	the	the	DET
tahrj-4809	161	75	community	community	NOUN
tahrj-4809	161	76	treaties	treaty	NOUN
tahrj-4809	161	77	,	,	PUNCT
tahrj-4809	161	78	the	the	DET
tahrj-4809	161	79	european	european	PROPN
tahrj-4809	161	80	convention	convention	PROPN
tahrj-4809	161	81	for	for	ADP
tahrj-4809	161	82	the	the	DET
tahrj-4809	161	83	protection	protection	NOUN
tahrj-4809	161	84	7	7	NUM
tahrj-4809	161	85	and	and	CCONJ
tahrj-4809	161	86	,	,	PUNCT
tahrj-4809	161	87	of	of	ADP
tahrj-4809	161	88	course	course	NOUN
tahrj-4809	161	89	,	,	PUNCT
tahrj-4809	161	90	other	other	ADJ
tahrj-4809	161	91	public	public	ADJ
tahrj-4809	161	92	bodies	body	NOUN
tahrj-4809	161	93	.	.	PUNCT
tahrj-4809	162	1	carlos	carlos	PROPN
tahrj-4809	162	2	maría	maría	PROPN
tahrj-4809	162	3	lópez	lópez	PROPN
tahrj-4809	162	4	espadafor	espadafor	ADP
tahrj-4809	162	5	the	the	DET
tahrj-4809	162	6	age	age	NOUN
tahrj-4809	162	7	of	of	ADP
tahrj-4809	162	8	human	human	ADJ
tahrj-4809	162	9	rights	right	NOUN
tahrj-4809	162	10	journal	journal	NOUN
tahrj-4809	162	11	,	,	PUNCT
tahrj-4809	162	12	12	12	NUM
tahrj-4809	162	13	(	(	PUNCT
tahrj-4809	162	14	june	june	PROPN
tahrj-4809	162	15	2019	2019	NUM
tahrj-4809	162	16	)	)	PUNCT
tahrj-4809	163	1	pp	pp	ADP
tahrj-4809	163	2	.	.	PUNCT
tahrj-4809	164	1	84	84	NUM
tahrj-4809	164	2	-	-	SYM
tahrj-4809	164	3	104	104	NUM
tahrj-4809	164	4	issn	issn	NOUN
tahrj-4809	164	5	:	:	PUNCT
tahrj-4809	164	6	2340	2340	NUM
tahrj-4809	164	7	-	-	SYM
tahrj-4809	164	8	9592	9592	NUM
tahrj-4809	164	9	doi	doi	NOUN
tahrj-4809	164	10	:	:	PUNCT
tahrj-4809	164	11	10.17561	10.17561	NUM
tahrj-4809	164	12	/	/	SYM
tahrj-4809	164	13	tahrj.n12.5	tahrj.n12.5	DET
tahrj-4809	164	14	92	92	NUM
tahrj-4809	164	15	of	of	ADP
tahrj-4809	164	16	human	human	ADJ
tahrj-4809	164	17	rights	right	NOUN
tahrj-4809	164	18	and	and	CCONJ
tahrj-4809	164	19	fundamental	fundamental	ADJ
tahrj-4809	164	20	freedoms	freedom	NOUN
tahrj-4809	164	21	,	,	PUNCT
tahrj-4809	164	22	the	the	DET
tahrj-4809	164	23	social	social	ADJ
tahrj-4809	164	24	charters	charter	NOUN
tahrj-4809	164	25	adopted	adopt	VERB
tahrj-4809	164	26	by	by	ADP
tahrj-4809	164	27	the	the	DET
tahrj-4809	164	28	community	community	NOUN
tahrj-4809	164	29	and	and	CCONJ
tahrj-4809	164	30	by	by	ADP
tahrj-4809	164	31	the	the	DET
tahrj-4809	164	32	council	council	PROPN
tahrj-4809	164	33	of	of	ADP
tahrj-4809	164	34	europe	europe	PROPN
tahrj-4809	164	35	and	and	CCONJ
tahrj-4809	164	36	the	the	DET
tahrj-4809	164	37	case	case	NOUN
tahrj-4809	164	38	-	-	PUNCT
tahrj-4809	164	39	law	law	NOUN
tahrj-4809	164	40	of	of	ADP
tahrj-4809	164	41	the	the	DET
tahrj-4809	164	42	court	court	NOUN
tahrj-4809	164	43	of	of	ADP
tahrj-4809	164	44	justice	justice	NOUN
tahrj-4809	164	45	of	of	ADP
tahrj-4809	164	46	the	the	DET
tahrj-4809	164	47	european	european	ADJ
tahrj-4809	164	48	communities	community	NOUN
tahrj-4809	164	49	and	and	CCONJ
tahrj-4809	164	50	of	of	ADP
tahrj-4809	164	51	the	the	DET
tahrj-4809	164	52	european	european	PROPN
tahrj-4809	164	53	court	court	PROPN
tahrj-4809	164	54	of	of	ADP
tahrj-4809	164	55	human	human	ADJ
tahrj-4809	164	56	rights	right	NOUN
tahrj-4809	164	57	.	.	PUNCT
tahrj-4809	165	1	together	together	ADV
tahrj-4809	165	2	with	with	ADP
tahrj-4809	165	3	this	this	PRON
tahrj-4809	165	4	,	,	PUNCT
tahrj-4809	165	5	and	and	CCONJ
tahrj-4809	165	6	well	well	ADV
tahrj-4809	165	7	beyond	beyond	ADP
tahrj-4809	165	8	community	community	NOUN
tahrj-4809	165	9	legislation	legislation	NOUN
tahrj-4809	165	10	,	,	PUNCT
tahrj-4809	165	11	it	it	PRON
tahrj-4809	165	12	must	must	AUX
tahrj-4809	165	13	be	be	AUX
tahrj-4809	165	14	noted	note	VERB
tahrj-4809	165	15	that	that	SCONJ
tahrj-4809	165	16	additional	additional	ADJ
tahrj-4809	165	17	protocol	protocol	NOUN
tahrj-4809	165	18	1	1	NUM
tahrj-4809	165	19	of	of	ADP
tahrj-4809	165	20	the	the	DET
tahrj-4809	165	21	european	european	PROPN
tahrj-4809	165	22	convention	convention	PROPN
tahrj-4809	165	23	on	on	ADP
tahrj-4809	165	24	human	human	PROPN
tahrj-4809	165	25	rights8	rights8	NOUN
tahrj-4809	165	26	establishes	establish	VERB
tahrj-4809	165	27	in	in	ADP
tahrj-4809	165	28	the	the	DET
tahrj-4809	165	29	first	first	ADJ
tahrj-4809	165	30	paragraph	paragraph	NOUN
tahrj-4809	165	31	of	of	ADP
tahrj-4809	165	32	article	article	NOUN
tahrj-4809	165	33	19	19	NUM
tahrj-4809	165	34	,	,	PUNCT
tahrj-4809	165	35	that	that	SCONJ
tahrj-4809	165	36	“	"	PUNCT
tahrj-4809	165	37	every	every	DET
tahrj-4809	165	38	natural	natural	ADJ
tahrj-4809	165	39	or	or	CCONJ
tahrj-4809	165	40	legal	legal	ADJ
tahrj-4809	165	41	person	person	NOUN
tahrj-4809	165	42	is	be	AUX
tahrj-4809	165	43	entitled	entitle	VERB
tahrj-4809	165	44	to	to	ADP
tahrj-4809	165	45	the	the	DET
tahrj-4809	165	46	peaceful	peaceful	ADJ
tahrj-4809	165	47	enjoyment	enjoyment	NOUN
tahrj-4809	165	48	of	of	ADP
tahrj-4809	165	49	his	his	PRON
tahrj-4809	165	50	possessions	possession	NOUN
tahrj-4809	165	51	”	"	PUNCT
tahrj-4809	165	52	stating	state	VERB
tahrj-4809	165	53	later	later	ADV
tahrj-4809	165	54	that	that	SCONJ
tahrj-4809	165	55	“	"	PUNCT
tahrj-4809	165	56	no	no	DET
tahrj-4809	165	57	one	one	NOUN
tahrj-4809	165	58	shall	shall	AUX
tahrj-4809	165	59	be	be	AUX
tahrj-4809	165	60	deprived	deprive	VERB
tahrj-4809	165	61	of	of	ADP
tahrj-4809	165	62	his	his	PRON
tahrj-4809	165	63	possessions	possession	NOUN
tahrj-4809	165	64	except	except	SCONJ
tahrj-4809	165	65	in	in	ADP
tahrj-4809	165	66	the	the	DET
tahrj-4809	165	67	public	public	ADJ
tahrj-4809	165	68	interest	interest	NOUN
tahrj-4809	165	69	and	and	CCONJ
tahrj-4809	165	70	subject	subject	ADJ
tahrj-4809	165	71	to	to	ADP
tahrj-4809	165	72	the	the	DET
tahrj-4809	165	73	conditions	condition	NOUN
tahrj-4809	165	74	provided	provide	VERB
tahrj-4809	165	75	for	for	ADP
tahrj-4809	165	76	by	by	ADP
tahrj-4809	165	77	law	law	NOUN
tahrj-4809	165	78	and	and	CCONJ
tahrj-4809	165	79	by	by	ADP
tahrj-4809	165	80	the	the	DET
tahrj-4809	165	81	general	general	ADJ
tahrj-4809	165	82	principles	principle	NOUN
tahrj-4809	165	83	of	of	ADP
tahrj-4809	165	84	international	international	ADJ
tahrj-4809	165	85	law	law	NOUN
tahrj-4809	165	86	”	"	PUNCT
tahrj-4809	165	87	.	.	PUNCT
tahrj-4809	166	1	the	the	DET
tahrj-4809	166	2	second	second	ADJ
tahrj-4809	166	3	paragraph	paragraph	NOUN
tahrj-4809	166	4	of	of	ADP
tahrj-4809	166	5	the	the	DET
tahrj-4809	166	6	same	same	ADJ
tahrj-4809	166	7	article	article	NOUN
tahrj-4809	166	8	provides	provide	VERB
tahrj-4809	166	9	that	that	SCONJ
tahrj-4809	166	10	“	"	PUNCT
tahrj-4809	166	11	the	the	DET
tahrj-4809	166	12	preceding	precede	VERB
tahrj-4809	166	13	provisions	provision	NOUN
tahrj-4809	166	14	shall	shall	AUX
tahrj-4809	166	15	not	not	PART
tahrj-4809	166	16	,	,	PUNCT
tahrj-4809	166	17	however	however	ADV
tahrj-4809	166	18	,	,	PUNCT
tahrj-4809	166	19	in	in	ADP
tahrj-4809	166	20	any	any	DET
tahrj-4809	166	21	way	way	NOUN
tahrj-4809	166	22	impair	impair	VERB
tahrj-4809	166	23	the	the	DET
tahrj-4809	166	24	right	right	NOUN
tahrj-4809	166	25	of	of	ADP
tahrj-4809	166	26	a	a	DET
tahrj-4809	166	27	state	state	NOUN
tahrj-4809	166	28	to	to	PART
tahrj-4809	166	29	enforce	enforce	VERB
tahrj-4809	166	30	such	such	ADJ
tahrj-4809	166	31	laws	law	NOUN
tahrj-4809	166	32	as	as	SCONJ
tahrj-4809	166	33	it	it	PRON
tahrj-4809	166	34	deems	deem	VERB
tahrj-4809	166	35	necessary	necessary	ADJ
tahrj-4809	166	36	to	to	PART
tahrj-4809	166	37	control	control	VERB
tahrj-4809	166	38	the	the	DET
tahrj-4809	166	39	use	use	NOUN
tahrj-4809	166	40	of	of	ADP
tahrj-4809	166	41	property	property	NOUN
tahrj-4809	166	42	in	in	ADP
tahrj-4809	166	43	accordance	accordance	NOUN
tahrj-4809	166	44	with	with	ADP
tahrj-4809	166	45	the	the	DET
tahrj-4809	166	46	general	general	ADJ
tahrj-4809	166	47	interest	interest	NOUN
tahrj-4809	166	48	or	or	CCONJ
tahrj-4809	166	49	to	to	PART
tahrj-4809	166	50	secure	secure	VERB
tahrj-4809	166	51	the	the	DET
tahrj-4809	166	52	payment	payment	NOUN
tahrj-4809	166	53	of	of	ADP
tahrj-4809	166	54	taxes	taxis	NOUN
tahrj-4809	166	55	or	or	CCONJ
tahrj-4809	166	56	other	other	ADJ
tahrj-4809	166	57	contributions	contribution	NOUN
tahrj-4809	166	58	or	or	CCONJ
tahrj-4809	166	59	penalties	penalty	NOUN
tahrj-4809	166	60	”	"	PUNCT
tahrj-4809	166	61	.	.	PUNCT
tahrj-4809	167	1	this	this	DET
tahrj-4809	167	2	article	article	NOUN
tahrj-4809	167	3	is	be	AUX
tahrj-4809	167	4	entitled	entitle	VERB
tahrj-4809	167	5	with	with	ADP
tahrj-4809	167	6	the	the	DET
tahrj-4809	167	7	inscription	inscription	NOUN
tahrj-4809	167	8	“	"	PUNCT
tahrj-4809	167	9	protection	protection	NOUN
tahrj-4809	167	10	of	of	ADP
tahrj-4809	167	11	property	property	NOUN
tahrj-4809	167	12	”	"	PUNCT
tahrj-4809	167	13	.	.	PUNCT
tahrj-4809	168	1	the	the	DET
tahrj-4809	168	2	fact	fact	NOUN
tahrj-4809	168	3	that	that	SCONJ
tahrj-4809	168	4	,	,	PUNCT
tahrj-4809	168	5	this	this	DET
tahrj-4809	168	6	article	article	NOUN
tahrj-4809	168	7	,	,	PUNCT
tahrj-4809	168	8	has	have	AUX
tahrj-4809	168	9	to	to	PART
tahrj-4809	168	10	do	do	VERB
tahrj-4809	168	11	at	at	ADP
tahrj-4809	168	12	the	the	DET
tahrj-4809	168	13	same	same	ADJ
tahrj-4809	168	14	time	time	NOUN
tahrj-4809	168	15	with	with	ADP
tahrj-4809	168	16	private	private	ADJ
tahrj-4809	168	17	property	property	NOUN
tahrj-4809	168	18	and	and	CCONJ
tahrj-4809	168	19	taxes	taxis	NOUN
tahrj-4809	168	20	,	,	PUNCT
tahrj-4809	168	21	does	do	AUX
tahrj-4809	168	22	not	not	PART
tahrj-4809	168	23	mean	mean	VERB
tahrj-4809	168	24	that	that	SCONJ
tahrj-4809	168	25	taxes	taxis	NOUN
tahrj-4809	168	26	are	be	AUX
tahrj-4809	168	27	able	able	ADJ
tahrj-4809	168	28	to	to	PART
tahrj-4809	168	29	render	render	VERB
tahrj-4809	168	30	property	property	NOUN
tahrj-4809	168	31	meaningless	meaningless	ADJ
tahrj-4809	168	32	,	,	PUNCT
tahrj-4809	168	33	as	as	SCONJ
tahrj-4809	168	34	this	this	PRON
tahrj-4809	168	35	would	would	AUX
tahrj-4809	168	36	be	be	AUX
tahrj-4809	168	37	,	,	PUNCT
tahrj-4809	168	38	obviously	obviously	ADV
tahrj-4809	168	39	,	,	PUNCT
tahrj-4809	168	40	against	against	ADP
tahrj-4809	168	41	the	the	DET
tahrj-4809	168	42	recognition	recognition	NOUN
tahrj-4809	168	43	of	of	ADP
tahrj-4809	168	44	the	the	DET
tahrj-4809	168	45	protection	protection	NOUN
tahrj-4809	168	46	of	of	ADP
tahrj-4809	168	47	private	private	ADJ
tahrj-4809	168	48	property	property	NOUN
tahrj-4809	168	49	sanctioned	sanction	VERB
tahrj-4809	168	50	in	in	ADP
tahrj-4809	168	51	the	the	DET
tahrj-4809	168	52	very	very	ADJ
tahrj-4809	168	53	convention.10	convention.10	NOUN
tahrj-4809	168	54	at	at	ADP
tahrj-4809	168	55	the	the	DET
tahrj-4809	168	56	same	same	ADJ
tahrj-4809	168	57	time	time	NOUN
tahrj-4809	168	58	,	,	PUNCT
tahrj-4809	168	59	it	it	PRON
tahrj-4809	168	60	must	must	AUX
tahrj-4809	168	61	be	be	AUX
tahrj-4809	168	62	noted	note	VERB
tahrj-4809	168	63	that	that	SCONJ
tahrj-4809	168	64	the	the	DET
tahrj-4809	168	65	treaty	treaty	NOUN
tahrj-4809	168	66	on	on	ADP
tahrj-4809	168	67	the	the	DET
tahrj-4809	168	68	european	european	PROPN
tahrj-4809	168	69	union	union	PROPN
tahrj-4809	168	70	already	already	ADV
tahrj-4809	168	71	established	establish	VERB
tahrj-4809	168	72	in	in	ADP
tahrj-4809	168	73	the	the	DET
tahrj-4809	168	74	first	first	ADJ
tahrj-4809	168	75	paragraph	paragraph	NOUN
tahrj-4809	168	76	of	of	ADP
tahrj-4809	168	77	article	article	NOUN
tahrj-4809	168	78	6	6	NUM
tahrj-4809	168	79	,	,	PUNCT
tahrj-4809	168	80	that	that	SCONJ
tahrj-4809	168	81	“	"	PUNCT
tahrj-4809	168	82	the	the	DET
tahrj-4809	168	83	union	union	NOUN
tahrj-4809	168	84	is	be	AUX
tahrj-4809	168	85	founded	found	VERB
tahrj-4809	168	86	on	on	ADP
tahrj-4809	168	87	the	the	DET
tahrj-4809	168	88	principles	principle	NOUN
tahrj-4809	168	89	of	of	ADP
tahrj-4809	168	90	liberty	liberty	NOUN
tahrj-4809	168	91	,	,	PUNCT
tahrj-4809	168	92	democracy	democracy	NOUN
tahrj-4809	168	93	,	,	PUNCT
tahrj-4809	168	94	respect	respect	NOUN
tahrj-4809	168	95	for	for	ADP
tahrj-4809	168	96	human	human	ADJ
tahrj-4809	168	97	rights	right	NOUN
tahrj-4809	168	98	and	and	CCONJ
tahrj-4809	168	99	fundamental	fundamental	ADJ
tahrj-4809	168	100	freedoms	freedom	NOUN
tahrj-4809	168	101	,	,	PUNCT
tahrj-4809	168	102	and	and	CCONJ
tahrj-4809	168	103	the	the	DET
tahrj-4809	168	104	rule	rule	NOUN
tahrj-4809	168	105	of	of	ADP
tahrj-4809	168	106	law	law	NOUN
tahrj-4809	168	107	,	,	PUNCT
tahrj-4809	168	108	principles	principle	NOUN
tahrj-4809	168	109	which	which	PRON
tahrj-4809	168	110	are	be	AUX
tahrj-4809	168	111	common	common	ADJ
tahrj-4809	168	112	to	to	ADP
tahrj-4809	168	113	the	the	DET
tahrj-4809	168	114	member	member	NOUN
tahrj-4809	168	115	states	state	NOUN
tahrj-4809	168	116	”	"	PUNCT
tahrj-4809	168	117	.	.	PUNCT
tahrj-4809	169	1	it	it	PRON
tahrj-4809	169	2	is	be	AUX
tahrj-4809	169	3	then	then	ADV
tahrj-4809	169	4	stated	state	VERB
tahrj-4809	169	5	in	in	ADP
tahrj-4809	169	6	the	the	DET
tahrj-4809	169	7	second	second	ADJ
tahrj-4809	169	8	paragraph	paragraph	NOUN
tahrj-4809	169	9	of	of	ADP
tahrj-4809	169	10	the	the	DET
tahrj-4809	169	11	same	same	ADJ
tahrj-4809	169	12	article	article	NOUN
tahrj-4809	169	13	that	that	SCONJ
tahrj-4809	169	14	“	"	PUNCT
tahrj-4809	169	15	the	the	DET
tahrj-4809	169	16	union	union	NOUN
tahrj-4809	169	17	shall	shall	AUX
tahrj-4809	169	18	respect	respect	VERB
tahrj-4809	169	19	fundamental	fundamental	ADJ
tahrj-4809	169	20	rights	right	NOUN
tahrj-4809	169	21	,	,	PUNCT
tahrj-4809	169	22	as	as	SCONJ
tahrj-4809	169	23	guaranteed	guarantee	VERB
tahrj-4809	169	24	by	by	ADP
tahrj-4809	169	25	the	the	DET
tahrj-4809	169	26	european	european	PROPN
tahrj-4809	169	27	convention	convention	PROPN
tahrj-4809	169	28	for	for	ADP
tahrj-4809	169	29	the	the	DET
tahrj-4809	169	30	protection	protection	NOUN
tahrj-4809	169	31	of	of	ADP
tahrj-4809	169	32	human	human	ADJ
tahrj-4809	169	33	rights	right	NOUN
tahrj-4809	169	34	and	and	CCONJ
tahrj-4809	169	35	fundamental	fundamental	ADJ
tahrj-4809	169	36	freedoms	freedom	NOUN
tahrj-4809	169	37	signed	sign	VERB
tahrj-4809	169	38	in	in	ADP
tahrj-4809	169	39	rome	rome	PROPN
tahrj-4809	169	40	on	on	ADP
tahrj-4809	169	41	4	4	NUM
tahrj-4809	169	42	november	november	PROPN
tahrj-4809	169	43	1950	1950	NUM
tahrj-4809	169	44	and	and	CCONJ
tahrj-4809	169	45	as	as	SCONJ
tahrj-4809	169	46	they	they	PRON
tahrj-4809	169	47	result	result	VERB
tahrj-4809	169	48	from	from	ADP
tahrj-4809	169	49	the	the	DET
tahrj-4809	169	50	constitutional	constitutional	ADJ
tahrj-4809	169	51	traditions	tradition	NOUN
tahrj-4809	169	52	common	common	ADJ
tahrj-4809	169	53	to	to	ADP
tahrj-4809	169	54	the	the	DET
tahrj-4809	169	55	member	member	NOUN
tahrj-4809	169	56	states	state	NOUN
tahrj-4809	169	57	,	,	PUNCT
tahrj-4809	169	58	as	as	ADP
tahrj-4809	169	59	general	general	ADJ
tahrj-4809	169	60	principles	principle	NOUN
tahrj-4809	169	61	of	of	ADP
tahrj-4809	169	62	community	community	NOUN
tahrj-4809	169	63	law	law	NOUN
tahrj-4809	169	64	”	"	PUNCT
tahrj-4809	169	65	.	.	PUNCT
tahrj-4809	170	1	paragraph	paragraph	NOUN
tahrj-4809	170	2	8	8	NUM
tahrj-4809	170	3	of	of	ADP
tahrj-4809	170	4	article	article	NOUN
tahrj-4809	170	5	1	1	NUM
tahrj-4809	170	6	of	of	ADP
tahrj-4809	170	7	the	the	DET
tahrj-4809	170	8	treaty	treaty	NOUN
tahrj-4809	170	9	of	of	ADP
tahrj-4809	170	10	lisbon	lisbon	PROPN
tahrj-4809	170	11	(	(	PUNCT
tahrj-4809	170	12	signed	sign	VERB
tahrj-4809	170	13	in	in	ADP
tahrj-4809	170	14	lisbon	lisbon	PROPN
tahrj-4809	170	15	on	on	ADP
tahrj-4809	170	16	december	december	PROPN
tahrj-4809	170	17	13	13	NUM
tahrj-4809	170	18	of	of	ADP
tahrj-4809	170	19	2007	2007	NUM
tahrj-4809	170	20	)	)	PUNCT
tahrj-4809	170	21	,	,	PUNCT
tahrj-4809	170	22	which	which	PRON
tahrj-4809	170	23	amended	amend	VERB
tahrj-4809	170	24	the	the	DET
tahrj-4809	170	25	treaty	treaty	NOUN
tahrj-4809	170	26	on	on	ADP
tahrj-4809	170	27	the	the	DET
tahrj-4809	170	28	european	european	PROPN
tahrj-4809	170	29	union	union	PROPN
tahrj-4809	170	30	along	along	ADP
tahrj-4809	170	31	with	with	ADP
tahrj-4809	170	32	the	the	DET
tahrj-4809	170	33	founding	found	VERB
tahrj-4809	170	34	treaty	treaty	NOUN
tahrj-4809	170	35	of	of	ADP
tahrj-4809	170	36	the	the	DET
tahrj-4809	170	37	european	european	PROPN
tahrj-4809	170	38	community	community	NOUN
tahrj-4809	170	39	,	,	PUNCT
tahrj-4809	170	40	rewrote	rewrote	VERB
tahrj-4809	170	41	article	article	NOUN
tahrj-4809	170	42	6	6	NUM
tahrj-4809	170	43	of	of	ADP
tahrj-4809	170	44	the	the	DET
tahrj-4809	170	45	treaty	treaty	NOUN
tahrj-4809	170	46	on	on	ADP
tahrj-4809	170	47	the	the	DET
tahrj-4809	170	48	european	european	PROPN
tahrj-4809	170	49	union	union	PROPN
tahrj-4809	170	50	.	.	PUNCT
tahrj-4809	171	1	following	follow	VERB
tahrj-4809	171	2	this	this	DET
tahrj-4809	171	3	change	change	NOUN
tahrj-4809	171	4	,	,	PUNCT
tahrj-4809	171	5	in	in	ADP
tahrj-4809	171	6	the	the	DET
tahrj-4809	171	7	first	first	ADJ
tahrj-4809	171	8	line	line	NOUN
tahrj-4809	171	9	of	of	ADP
tahrj-4809	171	10	paragraph	paragraph	NOUN
tahrj-4809	171	11	1	1	NUM
tahrj-4809	171	12	of	of	ADP
tahrj-4809	171	13	article	article	NOUN
tahrj-4809	171	14	6	6	NUM
tahrj-4809	171	15	of	of	ADP
tahrj-4809	171	16	the	the	DET
tahrj-4809	171	17	treaty	treaty	NOUN
tahrj-4809	171	18	on	on	ADP
tahrj-4809	171	19	the	the	DET
tahrj-4809	171	20	european	european	PROPN
tahrj-4809	171	21	union	union	PROPN
tahrj-4809	171	22	it	it	PRON
tahrj-4809	171	23	was	be	AUX
tahrj-4809	171	24	stated	state	VERB
tahrj-4809	171	25	that	that	SCONJ
tahrj-4809	171	26	“	"	PUNCT
tahrj-4809	171	27	the	the	DET
tahrj-4809	171	28	union	union	NOUN
tahrj-4809	171	29	recognizes	recognize	VERB
tahrj-4809	171	30	the	the	DET
tahrj-4809	171	31	rights	right	NOUN
tahrj-4809	171	32	,	,	PUNCT
tahrj-4809	171	33	freedoms	freedom	NOUN
tahrj-4809	171	34	and	and	CCONJ
tahrj-4809	171	35	principles	principle	NOUN
tahrj-4809	171	36	enshrined	enshrine	VERB
tahrj-4809	171	37	in	in	ADP
tahrj-4809	171	38	the	the	DET
tahrj-4809	171	39	charter	charter	NOUN
tahrj-4809	171	40	of	of	ADP
tahrj-4809	171	41	fundamental	fundamental	ADJ
tahrj-4809	171	42	rights	right	NOUN
tahrj-4809	171	43	of	of	ADP
tahrj-4809	171	44	the	the	DET
tahrj-4809	171	45	european	european	PROPN
tahrj-4809	171	46	union	union	PROPN
tahrj-4809	171	47	on	on	ADP
tahrj-4809	171	48	7	7	NUM
tahrj-4809	171	49	december	december	PROPN
tahrj-4809	171	50	2000	2000	NUM
tahrj-4809	171	51	,	,	PUNCT
tahrj-4809	171	52	as	as	SCONJ
tahrj-4809	171	53	adapted	adapt	VERB
tahrj-4809	171	54	on	on	ADP
tahrj-4809	171	55	12	12	NUM
tahrj-4809	171	56	december	december	PROPN
tahrj-4809	171	57	2007	2007	NUM
tahrj-4809	171	58	in	in	ADP
tahrj-4809	171	59	strasbourg	strasbourg	NOUN
tahrj-4809	171	60	,	,	PUNCT
tahrj-4809	171	61	which	which	PRON
tahrj-4809	171	62	has	have	VERB
tahrj-4809	171	63	the	the	DET
tahrj-4809	171	64	same	same	ADJ
tahrj-4809	171	65	legal	legal	ADJ
tahrj-4809	171	66	value	value	NOUN
tahrj-4809	171	67	as	as	ADP
tahrj-4809	171	68	the	the	DET
tahrj-4809	171	69	treaties	treaty	NOUN
tahrj-4809	171	70	”	"	PUNCT
tahrj-4809	171	71	.	.	PUNCT
tahrj-4809	172	1	in	in	ADP
tahrj-4809	172	2	paragraph	paragraph	NOUN
tahrj-4809	172	3	2	2	NUM
tahrj-4809	172	4	of	of	ADP
tahrj-4809	172	5	the	the	DET
tahrj-4809	172	6	new	new	ADJ
tahrj-4809	172	7	version	version	NOUN
tahrj-4809	172	8	of	of	ADP
tahrj-4809	172	9	article	article	NOUN
tahrj-4809	172	10	6	6	NUM
tahrj-4809	172	11	it	it	PRON
tahrj-4809	172	12	is	be	AUX
tahrj-4809	172	13	also	also	ADV
tahrj-4809	172	14	stated	state	VERB
tahrj-4809	172	15	that	that	SCONJ
tahrj-4809	172	16	“	"	PUNCT
tahrj-4809	172	17	the	the	DET
tahrj-4809	172	18	union	union	NOUN
tahrj-4809	172	19	shall	shall	AUX
tahrj-4809	172	20	accede	accede	VERB
tahrj-4809	172	21	to	to	ADP
tahrj-4809	172	22	the	the	DET
tahrj-4809	172	23	european	european	PROPN
tahrj-4809	172	24	convention	convention	PROPN
tahrj-4809	172	25	for	for	ADP
tahrj-4809	172	26	the	the	DET
tahrj-4809	172	27	protection	protection	NOUN
tahrj-4809	172	28	of	of	ADP
tahrj-4809	172	29	human	human	ADJ
tahrj-4809	172	30	rights	right	NOUN
tahrj-4809	172	31	and	and	CCONJ
tahrj-4809	172	32	fundamental	fundamental	ADJ
tahrj-4809	172	33	freedoms	freedom	NOUN
tahrj-4809	172	34	.	.	PUNCT
tahrj-4809	173	1	such	such	ADJ
tahrj-4809	173	2	accession	accession	NOUN
tahrj-4809	173	3	shall	shall	AUX
tahrj-4809	173	4	not	not	PART
tahrj-4809	173	5	affect	affect	VERB
tahrj-4809	173	6	the	the	DET
tahrj-4809	173	7	union	union	NOUN
tahrj-4809	173	8	’s	’s	PART
tahrj-4809	173	9	competences	competence	NOUN
tahrj-4809	173	10	as	as	SCONJ
tahrj-4809	173	11	defined	define	VERB
tahrj-4809	173	12	in	in	ADP
tahrj-4809	173	13	the	the	DET
tahrj-4809	173	14	treaties	treaty	NOUN
tahrj-4809	173	15	”	"	PUNCT
tahrj-4809	173	16	.	.	PUNCT
tahrj-4809	174	1	finally	finally	ADV
tahrj-4809	174	2	,	,	PUNCT
tahrj-4809	174	3	paragraph	paragraph	NOUN
tahrj-4809	174	4	3	3	NUM
tahrj-4809	174	5	of	of	ADP
tahrj-4809	174	6	the	the	DET
tahrj-4809	174	7	amended	amend	VERB
tahrj-4809	174	8	article	article	NOUN
tahrj-4809	174	9	6	6	NUM
tahrj-4809	174	10	of	of	ADP
tahrj-4809	174	11	8	8	NUM
tahrj-4809	174	12	a	a	DET
tahrj-4809	174	13	treaty	treaty	NOUN
tahrj-4809	174	14	provided	provide	VERB
tahrj-4809	174	15	for	for	ADP
tahrj-4809	174	16	also	also	ADV
tahrj-4809	174	17	in	in	ADP
tahrj-4809	174	18	the	the	DET
tahrj-4809	174	19	treaty	treaty	NOUN
tahrj-4809	174	20	of	of	ADP
tahrj-4809	174	21	lisbon	lisbon	PROPN
tahrj-4809	174	22	,	,	PUNCT
tahrj-4809	174	23	as	as	SCONJ
tahrj-4809	174	24	we	we	PRON
tahrj-4809	174	25	will	will	AUX
tahrj-4809	174	26	see	see	VERB
tahrj-4809	174	27	.	.	PUNCT
tahrj-4809	174	28	9	9	NUM
tahrj-4809	174	29	in	in	ADP
tahrj-4809	174	30	this	this	DET
tahrj-4809	174	31	regard	regard	NOUN
tahrj-4809	174	32	,	,	PUNCT
tahrj-4809	174	33	see	see	VERB
tahrj-4809	174	34	,	,	PUNCT
tahrj-4809	174	35	inter	inter	PROPN
tahrj-4809	174	36	alia	alia	NOUN
tahrj-4809	174	37	,	,	PUNCT
tahrj-4809	174	38	sermet	sermet	PROPN
tahrj-4809	174	39	,	,	PUNCT
tahrj-4809	174	40	l.	l.	PROPN
tahrj-4809	174	41	(	(	PUNCT
tahrj-4809	174	42	1999	1999	NUM
tahrj-4809	174	43	)	)	PUNCT
tahrj-4809	174	44	“	"	PUNCT
tahrj-4809	174	45	the	the	DET
tahrj-4809	174	46	european	european	PROPN
tahrj-4809	174	47	convention	convention	PROPN
tahrj-4809	174	48	on	on	ADP
tahrj-4809	174	49	human	human	ADJ
tahrj-4809	174	50	rights	right	NOUN
tahrj-4809	174	51	and	and	CCONJ
tahrj-4809	174	52	property	property	NOUN
tahrj-4809	174	53	rights	right	NOUN
tahrj-4809	174	54	”	"	PUNCT
tahrj-4809	174	55	,	,	PUNCT
tahrj-4809	174	56	human	human	ADJ
tahrj-4809	174	57	rights	right	NOUN
tahrj-4809	174	58	files	file	NOUN
tahrj-4809	174	59	,	,	PUNCT
tahrj-4809	174	60	nº	nº	PROPN
tahrj-4809	174	61	11	11	NUM
tahrj-4809	174	62	rev	rev	VERB
tahrj-4809	174	63	.	.	PROPN
tahrj-4809	174	64	:	:	PUNCT
tahrj-4809	174	65	25	25	NUM
tahrj-4809	174	66	;	;	PUNCT
tahrj-4809	174	67	ergec	ergec	PROPN
tahrj-4809	174	68	,	,	PUNCT
tahrj-4809	174	69	r.	r.	PROPN
tahrj-4809	174	70	(	(	PUNCT
tahrj-4809	174	71	2011	2011	NUM
tahrj-4809	174	72	)	)	PUNCT
tahrj-4809	174	73	“	"	PUNCT
tahrj-4809	174	74	taxation	taxation	NOUN
tahrj-4809	174	75	and	and	CCONJ
tahrj-4809	174	76	property	property	NOUN
tahrj-4809	174	77	rights	right	NOUN
tahrj-4809	174	78	under	under	ADP
tahrj-4809	174	79	the	the	DET
tahrj-4809	174	80	european	european	PROPN
tahrj-4809	174	81	convention	convention	PROPN
tahrj-4809	174	82	on	on	ADP
tahrj-4809	174	83	human	human	ADJ
tahrj-4809	174	84	rights	right	NOUN
tahrj-4809	174	85	”	"	PUNCT
tahrj-4809	174	86	,	,	PUNCT
tahrj-4809	174	87	intertax	intertax	NOUN
tahrj-4809	174	88	,	,	PUNCT
tahrj-4809	174	89	vol	vol	NOUN
tahrj-4809	174	90	.	.	PROPN
tahrj-4809	174	91	39	39	NUM
tahrj-4809	174	92	,	,	PUNCT
tahrj-4809	174	93	nº	nº	PROPN
tahrj-4809	174	94	1	1	NUM
tahrj-4809	174	95	:	:	SYM
tahrj-4809	174	96	2	2	NUM
tahrj-4809	174	97	;	;	PUNCT
tahrj-4809	174	98	quintas	quintas	NOUN
tahrj-4809	174	99	seara	seara	X
tahrj-4809	174	100	,	,	PUNCT
tahrj-4809	174	101	a.	a.	PROPN
tahrj-4809	174	102	(	(	PUNCT
tahrj-4809	174	103	2014	2014	NUM
tahrj-4809	174	104	)	)	PUNCT
tahrj-4809	174	105	“	"	PUNCT
tahrj-4809	174	106	the	the	DET
tahrj-4809	174	107	protectionof	protectionof	NOUN
tahrj-4809	174	108	taxyers	taxyer	VERB
tahrj-4809	174	109	’	’	PART
tahrj-4809	174	110	property	property	NOUN
tahrj-4809	174	111	rights	right	NOUN
tahrj-4809	174	112	in	in	ADP
tahrj-4809	174	113	light	light	NOUN
tahrj-4809	174	114	of	of	ADP
tahrj-4809	174	115	the	the	DET
tahrj-4809	174	116	recent	recent	ADJ
tahrj-4809	174	117	ecthr	ecthr	NOUN
tahrj-4809	174	118	jurisprudence	jurisprudence	NOUN
tahrj-4809	174	119	:	:	PUNCT
tahrj-4809	174	120	anything	anything	PRON
tahrj-4809	174	121	new	new	ADJ
tahrj-4809	174	122	on	on	ADP
tahrj-4809	174	123	the	the	DET
tahrj-4809	174	124	horizon	horizon	NOUN
tahrj-4809	174	125	,	,	PUNCT
tahrj-4809	174	126	or	or	CCONJ
tahrj-4809	174	127	just	just	ADV
tahrj-4809	174	128	more	more	ADJ
tahrj-4809	174	129	of	of	ADP
tahrj-4809	174	130	the	the	DET
tahrj-4809	174	131	same	same	ADJ
tahrj-4809	174	132	?	?	PUNCT
tahrj-4809	174	133	”	"	PUNCT
tahrj-4809	174	134	,	,	PUNCT
tahrj-4809	174	135	intertax	intertax	NOUN
tahrj-4809	174	136	,	,	PUNCT
tahrj-4809	174	137	vol	vol	NOUN
tahrj-4809	174	138	.	.	PROPN
tahrj-4809	175	1	42	42	NUM
tahrj-4809	175	2	,	,	PUNCT
tahrj-4809	175	3	nº	nº	ADV
tahrj-4809	175	4	4	4	NUM
tahrj-4809	175	5	:	:	SYM
tahrj-4809	175	6	218	218	NUM
tahrj-4809	175	7	.	.	PUNCT
tahrj-4809	176	1	10	10	NUM
tahrj-4809	176	2	among	among	ADP
tahrj-4809	176	3	the	the	DET
tahrj-4809	176	4	explanations	explanation	NOUN
tahrj-4809	176	5	on	on	ADP
tahrj-4809	176	6	the	the	DET
tahrj-4809	176	7	charter	charter	NOUN
tahrj-4809	176	8	of	of	ADP
tahrj-4809	176	9	fundamental	fundamental	ADJ
tahrj-4809	176	10	rights	right	NOUN
tahrj-4809	176	11	(	(	PUNCT
tahrj-4809	176	12	2007	2007	NUM
tahrj-4809	176	13	/	/	SYM
tahrj-4809	176	14	c	c	NOUN
tahrj-4809	176	15	303	303	NUM
tahrj-4809	176	16	/	/	SYM
tahrj-4809	176	17	02	02	NUM
tahrj-4809	176	18	)	)	PUNCT
tahrj-4809	176	19	,	,	PUNCT
tahrj-4809	176	20	in	in	ADP
tahrj-4809	176	21	the	the	DET
tahrj-4809	176	22	penultimate	penultimate	NOUN
tahrj-4809	176	23	paragraph	paragraph	NOUN
tahrj-4809	176	24	of	of	ADP
tahrj-4809	176	25	the	the	DET
tahrj-4809	176	26	explanation	explanation	NOUN
tahrj-4809	176	27	on	on	ADP
tahrj-4809	176	28	the	the	DET
tahrj-4809	176	29	“	"	PUNCT
tahrj-4809	176	30	right	right	NOUN
tahrj-4809	176	31	to	to	ADP
tahrj-4809	176	32	property	property	NOUN
tahrj-4809	176	33	”	"	PUNCT
tahrj-4809	176	34	it	it	PRON
tahrj-4809	176	35	is	be	AUX
tahrj-4809	176	36	stated	state	VERB
tahrj-4809	176	37	that	that	SCONJ
tahrj-4809	176	38	this	this	DET
tahrj-4809	176	39	law	law	NOUN
tahrj-4809	176	40	has	have	VERB
tahrj-4809	176	41	the	the	DET
tahrj-4809	176	42	same	same	ADJ
tahrj-4809	176	43	extension	extension	NOUN
tahrj-4809	176	44	and	and	CCONJ
tahrj-4809	176	45	meaning	meaning	NOUN
tahrj-4809	176	46	as	as	ADP
tahrj-4809	176	47	the	the	DET
tahrj-4809	176	48	one	one	NOUN
tahrj-4809	176	49	guaranteed	guarantee	VERB
tahrj-4809	176	50	by	by	ADP
tahrj-4809	176	51	the	the	DET
tahrj-4809	176	52	echr	echr	PROPN
tahrj-4809	176	53	.	.	PUNCT
tahrj-4809	177	1	extra	extra	ADJ
tahrj-4809	177	2	-	-	ADJ
tahrj-4809	177	3	taxation	taxation	NOUN
tahrj-4809	177	4	and	and	CCONJ
tahrj-4809	177	5	property	property	NOUN
tahrj-4809	177	6	right	right	ADV
tahrj-4809	177	7	in	in	ADP
tahrj-4809	177	8	the	the	DET
tahrj-4809	177	9	european	european	PROPN
tahrj-4809	177	10	union	union	PROPN
tahrj-4809	177	11	law	law	NOUN
tahrj-4809	177	12	the	the	DET
tahrj-4809	177	13	age	age	NOUN
tahrj-4809	177	14	of	of	ADP
tahrj-4809	177	15	human	human	ADJ
tahrj-4809	177	16	rights	right	NOUN
tahrj-4809	177	17	journal	journal	NOUN
tahrj-4809	177	18	,	,	PUNCT
tahrj-4809	177	19	12	12	NUM
tahrj-4809	177	20	(	(	PUNCT
tahrj-4809	177	21	june	june	PROPN
tahrj-4809	177	22	2019	2019	NUM
tahrj-4809	177	23	)	)	PUNCT
tahrj-4809	178	1	pp	pp	ADP
tahrj-4809	178	2	.	.	PUNCT
tahrj-4809	179	1	84	84	NUM
tahrj-4809	179	2	-	-	SYM
tahrj-4809	179	3	104	104	NUM
tahrj-4809	179	4	issn	issn	NOUN
tahrj-4809	179	5	:	:	PUNCT
tahrj-4809	179	6	2340	2340	NUM
tahrj-4809	179	7	-	-	SYM
tahrj-4809	179	8	9592	9592	NUM
tahrj-4809	179	9	doi	doi	NOUN
tahrj-4809	179	10	:	:	PUNCT
tahrj-4809	179	11	10.17561	10.17561	NUM
tahrj-4809	179	12	/	/	SYM
tahrj-4809	179	13	tahrj.n12.5	tahrj.n12.5	PRON
tahrj-4809	179	14	93	93	NUM
tahrj-4809	179	15	the	the	DET
tahrj-4809	179	16	treaty	treaty	NOUN
tahrj-4809	179	17	states	state	VERB
tahrj-4809	179	18	that	that	SCONJ
tahrj-4809	179	19	“	"	PUNCT
tahrj-4809	179	20	fundamental	fundamental	ADJ
tahrj-4809	179	21	rights	right	NOUN
tahrj-4809	179	22	,	,	PUNCT
tahrj-4809	179	23	as	as	SCONJ
tahrj-4809	179	24	guaranteed	guarantee	VERB
tahrj-4809	179	25	by	by	ADP
tahrj-4809	179	26	the	the	DET
tahrj-4809	179	27	european	european	PROPN
tahrj-4809	179	28	convention	convention	PROPN
tahrj-4809	179	29	for	for	ADP
tahrj-4809	179	30	the	the	DET
tahrj-4809	179	31	protection	protection	NOUN
tahrj-4809	179	32	of	of	ADP
tahrj-4809	179	33	human	human	ADJ
tahrj-4809	179	34	rights	right	NOUN
tahrj-4809	179	35	and	and	CCONJ
tahrj-4809	179	36	fundamental	fundamental	ADJ
tahrj-4809	179	37	freedoms	freedom	NOUN
tahrj-4809	179	38	and	and	CCONJ
tahrj-4809	179	39	as	as	SCONJ
tahrj-4809	179	40	they	they	PRON
tahrj-4809	179	41	result	result	VERB
tahrj-4809	179	42	from	from	ADP
tahrj-4809	179	43	the	the	DET
tahrj-4809	179	44	constitutional	constitutional	ADJ
tahrj-4809	179	45	traditions	tradition	NOUN
tahrj-4809	179	46	common	common	ADJ
tahrj-4809	179	47	to	to	ADP
tahrj-4809	179	48	the	the	DET
tahrj-4809	179	49	member	member	NOUN
tahrj-4809	179	50	states	state	NOUN
tahrj-4809	179	51	,	,	PUNCT
tahrj-4809	179	52	shall	shall	AUX
tahrj-4809	179	53	constitute	constitute	VERB
tahrj-4809	179	54	general	general	ADJ
tahrj-4809	179	55	principles	principle	NOUN
tahrj-4809	179	56	of	of	ADP
tahrj-4809	179	57	the	the	DET
tahrj-4809	179	58	union	union	NOUN
tahrj-4809	179	59	’s	’s	PART
tahrj-4809	179	60	law	law	NOUN
tahrj-4809	179	61	”	"	PUNCT
tahrj-4809	179	62	.	.	PUNCT
tahrj-4809	180	1	focusing	focus	VERB
tahrj-4809	180	2	,	,	PUNCT
tahrj-4809	180	3	specifically	specifically	ADV
tahrj-4809	180	4	,	,	PUNCT
tahrj-4809	180	5	on	on	ADP
tahrj-4809	180	6	the	the	DET
tahrj-4809	180	7	issue	issue	NOUN
tahrj-4809	180	8	of	of	ADP
tahrj-4809	180	9	fundamental	fundamental	ADJ
tahrj-4809	180	10	rights	right	NOUN
tahrj-4809	180	11	with	with	ADP
tahrj-4809	180	12	regard	regard	NOUN
tahrj-4809	180	13	to	to	ADP
tahrj-4809	180	14	the	the	DET
tahrj-4809	180	15	right	right	NOUN
tahrj-4809	180	16	to	to	ADP
tahrj-4809	180	17	private	private	ADJ
tahrj-4809	180	18	property	property	NOUN
tahrj-4809	180	19	,	,	PUNCT
tahrj-4809	180	20	it	it	PRON
tahrj-4809	180	21	is	be	AUX
tahrj-4809	180	22	useful	useful	ADJ
tahrj-4809	180	23	to	to	PART
tahrj-4809	180	24	start	start	VERB
tahrj-4809	180	25	from	from	ADP
tahrj-4809	180	26	the	the	DET
tahrj-4809	180	27	judgment	judgment	NOUN
tahrj-4809	180	28	of	of	ADP
tahrj-4809	180	29	the	the	DET
tahrj-4809	180	30	court	court	NOUN
tahrj-4809	180	31	of	of	ADP
tahrj-4809	180	32	justice	justice	NOUN
tahrj-4809	180	33	of	of	ADP
tahrj-4809	180	34	the	the	DET
tahrj-4809	180	35	european	european	PROPN
tahrj-4809	180	36	union	union	PROPN
tahrj-4809	180	37	of	of	ADP
tahrj-4809	180	38	13	13	NUM
tahrj-4809	180	39	december	december	PROPN
tahrj-4809	180	40	1979	1979	NUM
tahrj-4809	180	41	(	(	PUNCT
tahrj-4809	180	42	case	case	NOUN
tahrj-4809	180	43	44/79	44/79	NUM
tahrj-4809	180	44	)	)	PUNCT
tahrj-4809	180	45	,	,	PUNCT
tahrj-4809	180	46	and	and	CCONJ
tahrj-4809	180	47	the	the	DET
tahrj-4809	180	48	more	more	ADV
tahrj-4809	180	49	recent	recent	ADJ
tahrj-4809	180	50	judgment	judgment	NOUN
tahrj-4809	180	51	of	of	ADP
tahrj-4809	180	52	the	the	DET
tahrj-4809	180	53	same	same	ADJ
tahrj-4809	180	54	court	court	NOUN
tahrj-4809	180	55	of	of	ADP
tahrj-4809	180	56	10	10	NUM
tahrj-4809	180	57	july	july	PROPN
tahrj-4809	180	58	2003	2003	NUM
tahrj-4809	180	59	(	(	PUNCT
tahrj-4809	180	60	joined	join	VERB
tahrj-4809	180	61	cases	case	NOUN
tahrj-4809	180	62	c-20/00	c-20/00	VERB
tahrj-4809	180	63	and	and	CCONJ
tahrj-4809	180	64	c-64/00	c-64/00	ADJ
tahrj-4809	180	65	)	)	PUNCT
tahrj-4809	180	66	.	.	PUNCT
tahrj-4809	181	1	in	in	ADP
tahrj-4809	181	2	these	these	DET
tahrj-4809	181	3	judgments	judgment	NOUN
tahrj-4809	181	4	it	it	PRON
tahrj-4809	181	5	was	be	AUX
tahrj-4809	181	6	declared	declare	VERB
tahrj-4809	181	7	that	that	SCONJ
tahrj-4809	181	8	“	"	PUNCT
tahrj-4809	181	9	fundamental	fundamental	ADJ
tahrj-4809	181	10	rights	right	NOUN
tahrj-4809	181	11	form	form	VERB
tahrj-4809	181	12	an	an	DET
tahrj-4809	181	13	integral	integral	ADJ
tahrj-4809	181	14	part	part	NOUN
tahrj-4809	181	15	of	of	ADP
tahrj-4809	181	16	the	the	DET
tahrj-4809	181	17	general	general	ADJ
tahrj-4809	181	18	principles	principle	NOUN
tahrj-4809	181	19	of	of	ADP
tahrj-4809	181	20	law	law	NOUN
tahrj-4809	181	21	which	which	PRON
tahrj-4809	181	22	the	the	DET
tahrj-4809	181	23	court	court	NOUN
tahrj-4809	181	24	ensures	ensure	VERB
tahrj-4809	181	25	compliance	compliance	NOUN
tahrj-4809	181	26	and	and	CCONJ
tahrj-4809	181	27	that	that	SCONJ
tahrj-4809	181	28	,	,	PUNCT
tahrj-4809	181	29	for	for	ADP
tahrj-4809	181	30	that	that	DET
tahrj-4809	181	31	purpose	purpose	NOUN
tahrj-4809	181	32	,	,	PUNCT
tahrj-4809	181	33	the	the	DET
tahrj-4809	181	34	court	court	NOUN
tahrj-4809	181	35	draws	draw	VERB
tahrj-4809	181	36	inspiration	inspiration	NOUN
tahrj-4809	181	37	from	from	ADP
tahrj-4809	181	38	the	the	DET
tahrj-4809	181	39	constitutional	constitutional	ADJ
tahrj-4809	181	40	traditions	tradition	NOUN
tahrj-4809	181	41	common	common	ADJ
tahrj-4809	181	42	to	to	ADP
tahrj-4809	181	43	the	the	DET
tahrj-4809	181	44	member	member	NOUN
tahrj-4809	181	45	states	state	NOUN
tahrj-4809	181	46	and	and	CCONJ
tahrj-4809	181	47	from	from	ADP
tahrj-4809	181	48	the	the	DET
tahrj-4809	181	49	guidelines	guideline	NOUN
tahrj-4809	181	50	supplied	supply	VERB
tahrj-4809	181	51	by	by	ADP
tahrj-4809	181	52	international	international	ADJ
tahrj-4809	181	53	treaties	treaty	NOUN
tahrj-4809	181	54	for	for	ADP
tahrj-4809	181	55	the	the	DET
tahrj-4809	181	56	protection	protection	NOUN
tahrj-4809	181	57	of	of	ADP
tahrj-4809	181	58	human	human	ADJ
tahrj-4809	181	59	rights	right	NOUN
tahrj-4809	181	60	on	on	ADP
tahrj-4809	181	61	which	which	PRON
tahrj-4809	181	62	the	the	DET
tahrj-4809	181	63	member	member	NOUN
tahrj-4809	181	64	states	state	NOUN
tahrj-4809	181	65	have	have	AUX
tahrj-4809	181	66	signed	sign	VERB
tahrj-4809	181	67	or	or	CCONJ
tahrj-4809	181	68	cooperated	cooperate	VERB
tahrj-4809	181	69	in	in	ADP
tahrj-4809	181	70	,	,	PUNCT
tahrj-4809	181	71	”	"	PUNCT
tahrj-4809	181	72	adding	add	VERB
tahrj-4809	181	73	further	far	ADV
tahrj-4809	181	74	that	that	SCONJ
tahrj-4809	181	75	“	"	PUNCT
tahrj-4809	181	76	echr	echr	PROPN
tahrj-4809	181	77	has	have	AUX
tahrj-4809	181	78	,	,	PUNCT
tahrj-4809	181	79	in	in	ADP
tahrj-4809	181	80	this	this	DET
tahrj-4809	181	81	regard	regard	NOUN
tahrj-4809	181	82	,	,	PUNCT
tahrj-4809	181	83	special	special	ADJ
tahrj-4809	181	84	significance	significance	NOUN
tahrj-4809	181	85	”	"	PUNCT
tahrj-4809	181	86	.	.	PUNCT
tahrj-4809	182	1	it	it	PRON
tahrj-4809	182	2	is	be	AUX
tahrj-4809	182	3	necessary	necessary	ADJ
tahrj-4809	182	4	to	to	PART
tahrj-4809	182	5	highlight	highlight	VERB
tahrj-4809	182	6	,	,	PUNCT
tahrj-4809	182	7	along	along	ADP
tahrj-4809	182	8	with	with	ADP
tahrj-4809	182	9	the	the	DET
tahrj-4809	182	10	other	other	ADJ
tahrj-4809	182	11	fundamental	fundamental	ADJ
tahrj-4809	182	12	rights	right	NOUN
tahrj-4809	182	13	thus	thus	ADV
tahrj-4809	182	14	protected	protect	VERB
tahrj-4809	182	15	,	,	PUNCT
tahrj-4809	182	16	the	the	DET
tahrj-4809	182	17	importance	importance	NOUN
tahrj-4809	182	18	of	of	ADP
tahrj-4809	182	19	the	the	DET
tahrj-4809	182	20	right	right	NOUN
tahrj-4809	182	21	to	to	ADP
tahrj-4809	182	22	property	property	NOUN
tahrj-4809	182	23	,	,	PUNCT
tahrj-4809	182	24	and	and	CCONJ
tahrj-4809	182	25	also	also	ADV
tahrj-4809	182	26	,	,	PUNCT
tahrj-4809	182	27	according	accord	VERB
tahrj-4809	182	28	to	to	ADP
tahrj-4809	182	29	the	the	DET
tahrj-4809	182	30	quoted	quote	VERB
tahrj-4809	182	31	judgments	judgment	NOUN
tahrj-4809	182	32	,	,	PUNCT
tahrj-4809	182	33	that	that	SCONJ
tahrj-4809	182	34	in	in	ADP
tahrj-4809	182	35	the	the	DET
tahrj-4809	182	36	exercise	exercise	NOUN
tahrj-4809	182	37	of	of	ADP
tahrj-4809	182	38	fundamental	fundamental	ADJ
tahrj-4809	182	39	rights	right	NOUN
tahrj-4809	182	40	some	some	DET
tahrj-4809	182	41	restrictions	restriction	NOUN
tahrj-4809	182	42	would	would	AUX
tahrj-4809	182	43	be	be	AUX
tahrj-4809	182	44	allowed	allow	VERB
tahrj-4809	182	45	only	only	ADV
tahrj-4809	182	46	if	if	SCONJ
tahrj-4809	182	47	“	"	PUNCT
tahrj-4809	182	48	they	they	PRON
tahrj-4809	182	49	do	do	AUX
tahrj-4809	182	50	not	not	PART
tahrj-4809	182	51	constitute	constitute	VERB
tahrj-4809	182	52	,	,	PUNCT
tahrj-4809	182	53	with	with	SCONJ
tahrj-4809	182	54	regard	regard	NOUN
tahrj-4809	182	55	to	to	ADP
tahrj-4809	182	56	the	the	DET
tahrj-4809	182	57	aim	aim	NOUN
tahrj-4809	182	58	pursued	pursue	VERB
tahrj-4809	182	59	,	,	PUNCT
tahrj-4809	182	60	a	a	DET
tahrj-4809	182	61	disproportionate	disproportionate	ADJ
tahrj-4809	182	62	and	and	CCONJ
tahrj-4809	182	63	intolerable	intolerable	ADJ
tahrj-4809	182	64	interference	interference	NOUN
tahrj-4809	182	65	,	,	PUNCT
tahrj-4809	182	66	impairing	impair	VERB
tahrj-4809	182	67	the	the	DET
tahrj-4809	182	68	very	very	ADJ
tahrj-4809	182	69	substance	substance	NOUN
tahrj-4809	182	70	of	of	ADP
tahrj-4809	182	71	those	those	DET
tahrj-4809	182	72	rights	right	NOUN
tahrj-4809	182	73	.	.	PUNCT
tahrj-4809	182	74	”	"	PUNCT
tahrj-4809	183	1	although	although	SCONJ
tahrj-4809	183	2	in	in	ADP
tahrj-4809	183	3	european	european	PROPN
tahrj-4809	183	4	union	union	PROPN
tahrj-4809	183	5	law	law	NOUN
tahrj-4809	183	6	the	the	DET
tahrj-4809	183	7	principle	principle	NOUN
tahrj-4809	183	8	of	of	ADP
tahrj-4809	183	9	non	non	NOUN
tahrj-4809	183	10	-	-	NOUN
tahrj-4809	183	11	confiscation	confiscation	NOUN
tahrj-4809	183	12	in	in	ADP
tahrj-4809	183	13	tax	tax	NOUN
tahrj-4809	183	14	law	law	NOUN
tahrj-4809	183	15	is	be	AUX
tahrj-4809	183	16	not	not	PART
tahrj-4809	183	17	expressly	expressly	ADV
tahrj-4809	183	18	sanctioned	sanction	VERB
tahrj-4809	183	19	,	,	PUNCT
tahrj-4809	183	20	the	the	DET
tahrj-4809	183	21	right	right	NOUN
tahrj-4809	183	22	to	to	ADP
tahrj-4809	183	23	private	private	ADJ
tahrj-4809	183	24	property	property	NOUN
tahrj-4809	183	25	is	be	AUX
tahrj-4809	183	26	definitely	definitely	ADV
tahrj-4809	183	27	recognized	recognize	VERB
tahrj-4809	183	28	.	.	PUNCT
tahrj-4809	184	1	prohibition	prohibition	NOUN
tahrj-4809	184	2	for	for	ADP
tahrj-4809	184	3	community	community	NOUN
tahrj-4809	184	4	rules	rule	NOUN
tahrj-4809	184	5	to	to	PART
tahrj-4809	184	6	imply	imply	VERB
tahrj-4809	184	7	confiscatory	confiscatory	NOUN
tahrj-4809	184	8	situations	situation	NOUN
tahrj-4809	184	9	in	in	ADP
tahrj-4809	184	10	tax	tax	NOUN
tahrj-4809	184	11	law	law	NOUN
tahrj-4809	184	12	therefore	therefore	ADV
tahrj-4809	184	13	arises	arise	VERB
tahrj-4809	184	14	from	from	ADP
tahrj-4809	184	15	the	the	DET
tahrj-4809	184	16	will	will	NOUN
tahrj-4809	184	17	to	to	PART
tahrj-4809	184	18	enforce	enforce	VERB
tahrj-4809	184	19	the	the	DET
tahrj-4809	184	20	respect	respect	NOUN
tahrj-4809	184	21	of	of	ADP
tahrj-4809	184	22	the	the	DET
tahrj-4809	184	23	right	right	NOUN
tahrj-4809	184	24	to	to	ADP
tahrj-4809	184	25	private	private	ADJ
tahrj-4809	184	26	property	property	NOUN
tahrj-4809	184	27	,	,	PUNCT
tahrj-4809	184	28	which	which	PRON
tahrj-4809	184	29	is	be	AUX
tahrj-4809	184	30	also	also	ADV
tahrj-4809	184	31	enacted	enact	VERB
tahrj-4809	184	32	,	,	PUNCT
tahrj-4809	184	33	as	as	SCONJ
tahrj-4809	184	34	we	we	PRON
tahrj-4809	184	35	have	have	AUX
tahrj-4809	184	36	stated	state	VERB
tahrj-4809	184	37	,	,	PUNCT
tahrj-4809	184	38	by	by	ADP
tahrj-4809	184	39	the	the	DET
tahrj-4809	184	40	community	community	NOUN
tahrj-4809	184	41	legal	legal	ADJ
tahrj-4809	184	42	discipline	discipline	NOUN
tahrj-4809	184	43	.	.	PUNCT
tahrj-4809	185	1	moreover	moreover	ADV
tahrj-4809	185	2	,	,	PUNCT
tahrj-4809	185	3	contemplation	contemplation	NOUN
tahrj-4809	185	4	of	of	ADP
tahrj-4809	185	5	a	a	DET
tahrj-4809	185	6	fundamental	fundamental	ADJ
tahrj-4809	185	7	right	right	NOUN
tahrj-4809	185	8	like	like	ADP
tahrj-4809	185	9	this	this	PRON
tahrj-4809	185	10	must	must	AUX
tahrj-4809	185	11	be	be	AUX
tahrj-4809	185	12	considered	consider	VERB
tahrj-4809	185	13	part	part	NOUN
tahrj-4809	185	14	of	of	ADP
tahrj-4809	185	15	the	the	DET
tahrj-4809	185	16	original	original	ADJ
tahrj-4809	185	17	law	law	NOUN
tahrj-4809	185	18	of	of	ADP
tahrj-4809	185	19	the	the	DET
tahrj-4809	185	20	european	european	PROPN
tahrj-4809	185	21	union	union	PROPN
tahrj-4809	185	22	,	,	PUNCT
tahrj-4809	185	23	to	to	PART
tahrj-4809	185	24	which	which	PRON
tahrj-4809	185	25	its	its	PRON
tahrj-4809	185	26	derived	derive	VERB
tahrj-4809	185	27	legislation	legislation	NOUN
tahrj-4809	185	28	must	must	AUX
tahrj-4809	185	29	necessarily	necessarily	ADV
tahrj-4809	185	30	be	be	AUX
tahrj-4809	185	31	subordinated	subordinate	VERB
tahrj-4809	185	32	.	.	PUNCT
tahrj-4809	186	1	it	it	PRON
tahrj-4809	186	2	follows	follow	VERB
tahrj-4809	186	3	that	that	SCONJ
tahrj-4809	186	4	the	the	DET
tahrj-4809	186	5	tax	tax	NOUN
tahrj-4809	186	6	laws	law	NOUN
tahrj-4809	186	7	enacted	enact	VERB
tahrj-4809	186	8	by	by	ADP
tahrj-4809	186	9	the	the	DET
tahrj-4809	186	10	community	community	NOUN
tahrj-4809	186	11	institutions	institution	NOUN
tahrj-4809	186	12	,	,	PUNCT
tahrj-4809	186	13	whether	whether	SCONJ
tahrj-4809	186	14	they	they	PRON
tahrj-4809	186	15	are	be	AUX
tahrj-4809	186	16	intended	intend	VERB
tahrj-4809	186	17	to	to	PART
tahrj-4809	186	18	regulate	regulate	VERB
tahrj-4809	186	19	the	the	DET
tahrj-4809	186	20	european	european	PROPN
tahrj-4809	186	21	union	union	PROPN
tahrj-4809	186	22	’s	’s	PART
tahrj-4809	186	23	own	own	ADJ
tahrj-4809	186	24	resources	resource	NOUN
tahrj-4809	186	25	or	or	CCONJ
tahrj-4809	186	26	to	to	PART
tahrj-4809	186	27	regulate	regulate	VERB
tahrj-4809	186	28	eu	eu	PROPN
tahrj-4809	186	29	tax	tax	NOUN
tahrj-4809	186	30	harmonization	harmonization	NOUN
tahrj-4809	186	31	,	,	PUNCT
tahrj-4809	186	32	will	will	AUX
tahrj-4809	186	33	never	never	ADV
tahrj-4809	186	34	produce	produce	VERB
tahrj-4809	186	35	a	a	DET
tahrj-4809	186	36	content	content	NOUN
tahrj-4809	186	37	that	that	PRON
tahrj-4809	186	38	produces	produce	VERB
tahrj-4809	186	39	confiscation	confiscation	NOUN
tahrj-4809	186	40	effects	effect	NOUN
tahrj-4809	186	41	in	in	ADP
tahrj-4809	186	42	tax	tax	NOUN
tahrj-4809	186	43	matters	matter	NOUN
tahrj-4809	186	44	;	;	PUNCT
tahrj-4809	186	45	if	if	SCONJ
tahrj-4809	186	46	that	that	PRON
tahrj-4809	186	47	were	be	AUX
tahrj-4809	186	48	the	the	DET
tahrj-4809	186	49	case	case	NOUN
tahrj-4809	186	50	,	,	PUNCT
tahrj-4809	186	51	it	it	PRON
tahrj-4809	186	52	would	would	AUX
tahrj-4809	186	53	violate	violate	VERB
tahrj-4809	186	54	a	a	DET
tahrj-4809	186	55	fundamental	fundamental	ADJ
tahrj-4809	186	56	right	right	NOUN
tahrj-4809	186	57	of	of	ADP
tahrj-4809	186	58	the	the	DET
tahrj-4809	186	59	european	european	PROPN
tahrj-4809	186	60	union	union	PROPN
tahrj-4809	186	61	.	.	PUNCT
tahrj-4809	187	1	as	as	ADV
tahrj-4809	187	2	long	long	ADV
tahrj-4809	187	3	as	as	ADP
tahrj-4809	187	4	in	in	ADP
tahrj-4809	187	5	the	the	DET
tahrj-4809	187	6	original	original	ADJ
tahrj-4809	187	7	law	law	NOUN
tahrj-4809	187	8	of	of	ADP
tahrj-4809	187	9	the	the	DET
tahrj-4809	187	10	european	european	PROPN
tahrj-4809	187	11	union	union	PROPN
tahrj-4809	187	12	,	,	PUNCT
tahrj-4809	187	13	there	there	PRON
tahrj-4809	187	14	is	be	VERB
tahrj-4809	187	15	not	not	PART
tahrj-4809	187	16	an	an	DET
tahrj-4809	187	17	express	express	ADJ
tahrj-4809	187	18	provision	provision	NOUN
tahrj-4809	187	19	of	of	ADP
tahrj-4809	187	20	the	the	DET
tahrj-4809	187	21	material	material	ADJ
tahrj-4809	187	22	principles	principle	NOUN
tahrj-4809	187	23	of	of	ADP
tahrj-4809	187	24	tax	tax	NOUN
tahrj-4809	187	25	justice	justice	NOUN
tahrj-4809	187	26	that	that	PRON
tahrj-4809	187	27	could	could	AUX
tahrj-4809	187	28	protect	protect	VERB
tahrj-4809	187	29	european	european	ADJ
tahrj-4809	187	30	taxpayers	taxpayer	NOUN
tahrj-4809	187	31	and	and	CCONJ
tahrj-4809	187	32	curb	curb	VERB
tahrj-4809	187	33	the	the	DET
tahrj-4809	187	34	excesses	excess	NOUN
tahrj-4809	187	35	of	of	ADP
tahrj-4809	187	36	tax	tax	NOUN
tahrj-4809	187	37	harmonization	harmonization	NOUN
tahrj-4809	187	38	,	,	PUNCT
tahrj-4809	187	39	protection	protection	NOUN
tahrj-4809	187	40	of	of	ADP
tahrj-4809	187	41	taxpayers	taxpayer	NOUN
tahrj-4809	187	42	will	will	AUX
tahrj-4809	187	43	not	not	PART
tahrj-4809	187	44	rest	rest	VERB
tahrj-4809	187	45	on	on	ADP
tahrj-4809	187	46	solid	solid	ADJ
tahrj-4809	187	47	foundations	foundation	NOUN
tahrj-4809	187	48	.	.	PUNCT
tahrj-4809	188	1	to	to	PART
tahrj-4809	188	2	ensure	ensure	VERB
tahrj-4809	188	3	the	the	DET
tahrj-4809	188	4	protection	protection	NOUN
tahrj-4809	188	5	of	of	ADP
tahrj-4809	188	6	the	the	DET
tahrj-4809	188	7	taxpayer	taxpayer	NOUN
tahrj-4809	188	8	and	and	CCONJ
tahrj-4809	188	9	to	to	PART
tahrj-4809	188	10	build	build	VERB
tahrj-4809	188	11	solid	solid	ADJ
tahrj-4809	188	12	fiscal	fiscal	ADJ
tahrj-4809	188	13	harmonization	harmonization	NOUN
tahrj-4809	188	14	it	it	PRON
tahrj-4809	188	15	is	be	AUX
tahrj-4809	188	16	necessary	necessary	ADJ
tahrj-4809	188	17	to	to	PART
tahrj-4809	188	18	establish	establish	VERB
tahrj-4809	188	19	the	the	DET
tahrj-4809	188	20	principles	principle	NOUN
tahrj-4809	188	21	of	of	ADP
tahrj-4809	188	22	the	the	DET
tahrj-4809	188	23	original	original	ADJ
tahrj-4809	188	24	law	law	NOUN
tahrj-4809	188	25	of	of	ADP
tahrj-4809	188	26	the	the	DET
tahrj-4809	188	27	union	union	NOUN
tahrj-4809	188	28	.	.	PUNCT
tahrj-4809	189	1	to	to	PART
tahrj-4809	189	2	do	do	VERB
tahrj-4809	189	3	this	this	PRON
tahrj-4809	189	4	a	a	DET
tahrj-4809	189	5	reform	reform	NOUN
tahrj-4809	189	6	of	of	ADP
tahrj-4809	189	7	the	the	DET
tahrj-4809	189	8	eu	eu	PROPN
tahrj-4809	189	9	treaties	treaty	NOUN
tahrj-4809	189	10	is	be	AUX
tahrj-4809	189	11	needed	need	VERB
tahrj-4809	189	12	.	.	PUNCT
tahrj-4809	190	1	currently	currently	ADV
tahrj-4809	190	2	,	,	PUNCT
tahrj-4809	190	3	within	within	ADP
tahrj-4809	190	4	the	the	DET
tahrj-4809	190	5	original	original	ADJ
tahrj-4809	190	6	law	law	NOUN
tahrj-4809	190	7	of	of	ADP
tahrj-4809	190	8	the	the	DET
tahrj-4809	190	9	european	european	PROPN
tahrj-4809	190	10	union	union	PROPN
tahrj-4809	190	11	the	the	DET
tahrj-4809	190	12	main	main	ADJ
tahrj-4809	190	13	treaties	treaty	NOUN
tahrj-4809	190	14	are	be	AUX
tahrj-4809	190	15	the	the	DET
tahrj-4809	190	16	treaty	treaty	NOUN
tahrj-4809	190	17	on	on	ADP
tahrj-4809	190	18	european	european	PROPN
tahrj-4809	190	19	union	union	PROPN
tahrj-4809	190	20	and	and	CCONJ
tahrj-4809	190	21	the	the	DET
tahrj-4809	190	22	treaty	treaty	NOUN
tahrj-4809	190	23	on	on	ADP
tahrj-4809	190	24	the	the	DET
tahrj-4809	190	25	functioning	functioning	NOUN
tahrj-4809	190	26	of	of	ADP
tahrj-4809	190	27	the	the	DET
tahrj-4809	190	28	european	european	PROPN
tahrj-4809	190	29	union	union	PROPN
tahrj-4809	190	30	.	.	PUNCT
tahrj-4809	191	1	in	in	ADP
tahrj-4809	191	2	view	view	NOUN
tahrj-4809	191	3	of	of	ADP
tahrj-4809	191	4	its	its	PRON
tahrj-4809	191	5	content	content	NOUN
tahrj-4809	191	6	,	,	PUNCT
tahrj-4809	191	7	it	it	PRON
tahrj-4809	191	8	could	could	AUX
tahrj-4809	191	9	be	be	AUX
tahrj-4809	191	10	said	say	VERB
tahrj-4809	191	11	that	that	SCONJ
tahrj-4809	191	12	the	the	DET
tahrj-4809	191	13	latter	latter	ADJ
tahrj-4809	191	14	treaty	treaty	NOUN
tahrj-4809	191	15	is	be	AUX
tahrj-4809	191	16	the	the	DET
tahrj-4809	191	17	most	most	ADV
tahrj-4809	191	18	likely	likely	ADJ
tahrj-4809	191	19	to	to	PART
tahrj-4809	191	20	provide	provide	VERB
tahrj-4809	191	21	the	the	DET
tahrj-4809	191	22	express	express	ADJ
tahrj-4809	191	23	statement	statement	NOUN
tahrj-4809	191	24	of	of	ADP
tahrj-4809	191	25	the	the	DET
tahrj-4809	191	26	material	material	ADJ
tahrj-4809	191	27	principles	principle	NOUN
tahrj-4809	191	28	of	of	ADP
tahrj-4809	191	29	tax	tax	NOUN
tahrj-4809	191	30	justice	justice	NOUN
tahrj-4809	191	31	in	in	ADP
tahrj-4809	191	32	european	european	PROPN
tahrj-4809	191	33	union	union	PROPN
tahrj-4809	191	34	law	law	NOUN
tahrj-4809	191	35	.	.	PUNCT
tahrj-4809	192	1	carlos	carlos	PROPN
tahrj-4809	192	2	maría	maría	PROPN
tahrj-4809	192	3	lópez	lópez	PROPN
tahrj-4809	192	4	espadafor	espadafor	ADP
tahrj-4809	192	5	the	the	DET
tahrj-4809	192	6	age	age	NOUN
tahrj-4809	192	7	of	of	ADP
tahrj-4809	192	8	human	human	ADJ
tahrj-4809	192	9	rights	right	NOUN
tahrj-4809	192	10	journal	journal	NOUN
tahrj-4809	192	11	,	,	PUNCT
tahrj-4809	192	12	12	12	NUM
tahrj-4809	192	13	(	(	PUNCT
tahrj-4809	192	14	june	june	PROPN
tahrj-4809	192	15	2019	2019	NUM
tahrj-4809	192	16	)	)	PUNCT
tahrj-4809	193	1	pp	pp	ADP
tahrj-4809	193	2	.	.	PUNCT
tahrj-4809	194	1	84	84	NUM
tahrj-4809	194	2	-	-	SYM
tahrj-4809	194	3	104	104	NUM
tahrj-4809	194	4	issn	issn	NOUN
tahrj-4809	194	5	:	:	PUNCT
tahrj-4809	194	6	2340	2340	NUM
tahrj-4809	194	7	-	-	SYM
tahrj-4809	194	8	9592	9592	NUM
tahrj-4809	194	9	doi	doi	NOUN
tahrj-4809	194	10	:	:	PUNCT
tahrj-4809	194	11	10.17561	10.17561	NUM
tahrj-4809	194	12	/	/	SYM
tahrj-4809	194	13	tahrj.n12.5	tahrj.n12.5	PROPN
tahrj-4809	194	14	94	94	NUM
tahrj-4809	194	15	vii	vii	PROPN
tahrj-4809	194	16	.	.	PUNCT
tahrj-4809	195	1	rational	rational	ADJ
tahrj-4809	195	2	solutions	solution	NOUN
tahrj-4809	195	3	under	under	ADP
tahrj-4809	195	4	the	the	DET
tahrj-4809	195	5	legitimacy	legitimacy	NOUN
tahrj-4809	195	6	of	of	ADP
tahrj-4809	195	7	some	some	DET
tahrj-4809	195	8	goal	goal	NOUN
tahrj-4809	195	9	framed	frame	VERB
tahrj-4809	195	10	in	in	ADP
tahrj-4809	195	11	the	the	DET
tahrj-4809	195	12	constitution	constitution	NOUN
tahrj-4809	195	13	,	,	PUNCT
tahrj-4809	195	14	although	although	SCONJ
tahrj-4809	195	15	unrelated	unrelated	ADJ
tahrj-4809	195	16	to	to	ADP
tahrj-4809	195	17	the	the	DET
tahrj-4809	195	18	need	need	NOUN
tahrj-4809	195	19	for	for	ADP
tahrj-4809	195	20	tax	tax	NOUN
tahrj-4809	195	21	revenues	revenue	NOUN
tahrj-4809	195	22	,	,	PUNCT
tahrj-4809	195	23	occasionally	occasionally	ADV
tahrj-4809	195	24	legislature	legislature	NOUN
tahrj-4809	195	25	reaches	reach	VERB
tahrj-4809	195	26	levels	level	NOUN
tahrj-4809	195	27	of	of	ADP
tahrj-4809	195	28	indirect	indirect	ADJ
tahrj-4809	195	29	taxation	taxation	NOUN
tahrj-4809	195	30	apparently	apparently	ADV
tahrj-4809	195	31	too	too	ADV
tahrj-4809	195	32	high	high	ADJ
tahrj-4809	195	33	.	.	PUNCT
tahrj-4809	196	1	thus	thus	ADV
tahrj-4809	196	2	,	,	PUNCT
tahrj-4809	196	3	it	it	PRON
tahrj-4809	196	4	is	be	AUX
tahrj-4809	196	5	necessary	necessary	ADJ
tahrj-4809	196	6	to	to	PART
tahrj-4809	196	7	determine	determine	VERB
tahrj-4809	196	8	what	what	PRON
tahrj-4809	196	9	quantitative	quantitative	ADJ
tahrj-4809	196	10	limit	limit	NOUN
tahrj-4809	196	11	can	can	AUX
tahrj-4809	196	12	be	be	AUX
tahrj-4809	196	13	derived	derive	VERB
tahrj-4809	196	14	,	,	PUNCT
tahrj-4809	196	15	even	even	ADV
tahrj-4809	196	16	in	in	ADP
tahrj-4809	196	17	such	such	ADJ
tahrj-4809	196	18	cases	case	NOUN
tahrj-4809	196	19	,	,	PUNCT
tahrj-4809	196	20	from	from	ADP
tahrj-4809	196	21	the	the	DET
tahrj-4809	196	22	material	material	NOUN
tahrj-4809	196	23	principles	principle	NOUN
tahrj-4809	196	24	of	of	ADP
tahrj-4809	196	25	tax	tax	NOUN
tahrj-4809	196	26	justice	justice	NOUN
tahrj-4809	196	27	.	.	PUNCT
tahrj-4809	197	1	defining	define	VERB
tahrj-4809	197	2	limits	limit	NOUN
tahrj-4809	197	3	in	in	ADP
tahrj-4809	197	4	this	this	DET
tahrj-4809	197	5	regard	regard	NOUN
tahrj-4809	197	6	may	may	AUX
tahrj-4809	197	7	help	help	VERB
tahrj-4809	197	8	to	to	PART
tahrj-4809	197	9	curb	curb	VERB
tahrj-4809	197	10	indirect	indirect	ADJ
tahrj-4809	197	11	versus	versus	ADP
tahrj-4809	197	12	direct	direct	ADJ
tahrj-4809	197	13	taxation	taxation	NOUN
tahrj-4809	197	14	,	,	PUNCT
tahrj-4809	197	15	making	make	VERB
tahrj-4809	197	16	our	our	PRON
tahrj-4809	197	17	tax	tax	NOUN
tahrj-4809	197	18	system	system	NOUN
tahrj-4809	197	19	more	more	ADV
tahrj-4809	197	20	progressive	progressive	ADJ
tahrj-4809	197	21	and	and	CCONJ
tahrj-4809	197	22	thus	thus	ADV
tahrj-4809	197	23	fairer	fair	ADJ
tahrj-4809	197	24	,	,	PUNCT
tahrj-4809	197	25	in	in	ADP
tahrj-4809	197	26	light	light	NOUN
tahrj-4809	197	27	of	of	ADP
tahrj-4809	197	28	the	the	DET
tahrj-4809	197	29	constitutional	constitutional	ADJ
tahrj-4809	197	30	principles	principle	NOUN
tahrj-4809	197	31	of	of	ADP
tahrj-4809	197	32	tax	tax	NOUN
tahrj-4809	197	33	justice	justice	NOUN
tahrj-4809	197	34	.	.	PUNCT
tahrj-4809	198	1	article	article	NOUN
tahrj-4809	198	2	31	31	NUM
tahrj-4809	198	3	of	of	ADP
tahrj-4809	198	4	the	the	DET
tahrj-4809	198	5	spanish	spanish	ADJ
tahrj-4809	198	6	constitution	constitution	NOUN
tahrj-4809	198	7	,	,	PUNCT
tahrj-4809	198	8	a	a	DET
tahrj-4809	198	9	predicate	predicate	NOUN
tahrj-4809	198	10	of	of	ADP
tahrj-4809	198	11	the	the	DET
tahrj-4809	198	12	tax	tax	NOUN
tahrj-4809	198	13	system	system	NOUN
tahrj-4809	198	14	,	,	PUNCT
tahrj-4809	198	15	expresses	express	VERB
tahrj-4809	198	16	the	the	DET
tahrj-4809	198	17	principle	principle	NOUN
tahrj-4809	198	18	of	of	ADP
tahrj-4809	198	19	non	non	NOUN
tahrj-4809	198	20	-	-	NOUN
tahrj-4809	198	21	confiscation	confiscation	NOUN
tahrj-4809	198	22	,	,	PUNCT
tahrj-4809	198	23	which	which	PRON
tahrj-4809	198	24	would	would	AUX
tahrj-4809	198	25	play	play	VERB
tahrj-4809	198	26	its	its	PRON
tahrj-4809	198	27	role	role	NOUN
tahrj-4809	198	28	in	in	ADP
tahrj-4809	198	29	relation	relation	NOUN
tahrj-4809	198	30	to	to	ADP
tahrj-4809	198	31	this	this	DET
tahrj-4809	198	32	system	system	NOUN
tahrj-4809	198	33	as	as	ADP
tahrj-4809	198	34	a	a	DET
tahrj-4809	198	35	whole	whole	NOUN
tahrj-4809	198	36	,	,	PUNCT
tahrj-4809	198	37	beyond	beyond	ADP
tahrj-4809	198	38	all	all	DET
tahrj-4809	198	39	taxation	taxation	NOUN
tahrj-4809	198	40	.	.	PUNCT
tahrj-4809	199	1	however	however	ADV
tahrj-4809	199	2	,	,	PUNCT
tahrj-4809	199	3	at	at	ADP
tahrj-4809	199	4	the	the	DET
tahrj-4809	199	5	same	same	ADJ
tahrj-4809	199	6	time	time	NOUN
tahrj-4809	199	7	we	we	PRON
tahrj-4809	199	8	have	have	AUX
tahrj-4809	199	9	seen	see	VERB
tahrj-4809	199	10	the	the	DET
tahrj-4809	199	11	bond	bond	NOUN
tahrj-4809	199	12	that	that	PRON
tahrj-4809	199	13	exists	exist	VERB
tahrj-4809	199	14	between	between	ADP
tahrj-4809	199	15	the	the	DET
tahrj-4809	199	16	ideas	idea	NOUN
tahrj-4809	199	17	of	of	ADP
tahrj-4809	199	18	non	non	NOUN
tahrj-4809	199	19	-	-	NOUN
tahrj-4809	199	20	confiscation	confiscation	NOUN
tahrj-4809	199	21	in	in	ADP
tahrj-4809	199	22	tax	tax	NOUN
tahrj-4809	199	23	matter	matter	NOUN
tahrj-4809	199	24	and	and	CCONJ
tahrj-4809	199	25	of	of	ADP
tahrj-4809	199	26	private	private	ADJ
tahrj-4809	199	27	property	property	NOUN
tahrj-4809	199	28	.	.	PUNCT
tahrj-4809	200	1	their	their	PRON
tahrj-4809	200	2	interpretation	interpretation	NOUN
tahrj-4809	200	3	will	will	AUX
tahrj-4809	200	4	always	always	ADV
tahrj-4809	200	5	have	have	VERB
tahrj-4809	200	6	to	to	PART
tahrj-4809	200	7	be	be	AUX
tahrj-4809	200	8	realized	realize	VERB
tahrj-4809	200	9	from	from	ADP
tahrj-4809	200	10	the	the	DET
tahrj-4809	200	11	perspective	perspective	NOUN
tahrj-4809	200	12	of	of	ADP
tahrj-4809	200	13	justice	justice	NOUN
tahrj-4809	200	14	,	,	PUNCT
tahrj-4809	200	15	since	since	SCONJ
tahrj-4809	200	16	this	this	PRON
tahrj-4809	200	17	,	,	PUNCT
tahrj-4809	200	18	beginning	begin	VERB
tahrj-4809	200	19	from	from	ADP
tahrj-4809	200	20	the	the	DET
tahrj-4809	200	21	title	title	NOUN
tahrj-4809	200	22	of	of	ADP
tahrj-4809	200	23	“	"	PUNCT
tahrj-4809	200	24	just	just	ADV
tahrj-4809	200	25	”	"	PUNCT
tahrj-4809	200	26	which	which	PRON
tahrj-4809	200	27	appears	appear	VERB
tahrj-4809	200	28	explicitly	explicitly	ADV
tahrj-4809	200	29	in	in	ADP
tahrj-4809	200	30	the	the	DET
tahrj-4809	200	31	aforementioned	aforementioned	ADJ
tahrj-4809	200	32	precept	precept	NOUN
tahrj-4809	200	33	of	of	ADP
tahrj-4809	200	34	the	the	DET
tahrj-4809	200	35	constitution	constitution	NOUN
tahrj-4809	200	36	,	,	PUNCT
tahrj-4809	200	37	becomes	become	VERB
tahrj-4809	200	38	a	a	DET
tahrj-4809	200	39	value	value	NOUN
tahrj-4809	200	40	in	in	ADP
tahrj-4809	200	41	itself	itself	PRON
tahrj-4809	200	42	on	on	ADP
tahrj-4809	200	43	tax	tax	NOUN
tahrj-4809	200	44	matters	matter	NOUN
tahrj-4809	200	45	,	,	PUNCT
tahrj-4809	200	46	solving	solve	VERB
tahrj-4809	200	47	possible	possible	ADJ
tahrj-4809	200	48	doubts	doubt	NOUN
tahrj-4809	200	49	in	in	ADP
tahrj-4809	200	50	the	the	DET
tahrj-4809	200	51	articulation	articulation	NOUN
tahrj-4809	200	52	of	of	ADP
tahrj-4809	200	53	the	the	DET
tahrj-4809	200	54	other	other	ADJ
tahrj-4809	200	55	principles	principle	NOUN
tahrj-4809	200	56	.	.	PUNCT
tahrj-4809	201	1	however	however	ADV
tahrj-4809	201	2	,	,	PUNCT
tahrj-4809	201	3	no	no	ADV
tahrj-4809	201	4	matter	matter	ADV
tahrj-4809	201	5	how	how	SCONJ
tahrj-4809	201	6	uncertain	uncertain	ADJ
tahrj-4809	201	7	in	in	ADP
tahrj-4809	201	8	itself	itself	PRON
tahrj-4809	201	9	the	the	DET
tahrj-4809	201	10	idea	idea	NOUN
tahrj-4809	201	11	of	of	ADP
tahrj-4809	201	12	justice	justice	NOUN
tahrj-4809	201	13	may	may	AUX
tahrj-4809	201	14	be	be	AUX
tahrj-4809	201	15	,	,	PUNCT
tahrj-4809	201	16	there	there	PRON
tahrj-4809	201	17	are	be	VERB
tahrj-4809	201	18	some	some	DET
tahrj-4809	201	19	elements	element	NOUN
tahrj-4809	201	20	which	which	PRON
tahrj-4809	201	21	obviously	obviously	ADV
tahrj-4809	201	22	could	could	AUX
tahrj-4809	201	23	not	not	PART
tahrj-4809	201	24	be	be	AUX
tahrj-4809	201	25	disregarded	disregard	VERB
tahrj-4809	201	26	as	as	ADP
tahrj-4809	201	27	a	a	DET
tahrj-4809	201	28	whole	whole	NOUN
tahrj-4809	201	29	,	,	PUNCT
tahrj-4809	201	30	such	such	ADJ
tahrj-4809	201	31	as	as	ADP
tahrj-4809	201	32	the	the	DET
tahrj-4809	201	33	ideas	idea	NOUN
tahrj-4809	201	34	of	of	ADP
tahrj-4809	201	35	logic	logic	NOUN
tahrj-4809	201	36	and	and	CCONJ
tahrj-4809	201	37	rationality	rationality	NOUN
tahrj-4809	201	38	.	.	PUNCT
tahrj-4809	202	1	the	the	DET
tahrj-4809	202	2	“	"	PUNCT
tahrj-4809	202	3	just	just	ADV
tahrj-4809	202	4	”	"	PUNCT
tahrj-4809	202	5	will	will	AUX
tahrj-4809	202	6	be	be	AUX
tahrj-4809	202	7	increasingly	increasingly	ADV
tahrj-4809	202	8	likely	likely	ADJ
tahrj-4809	202	9	to	to	PART
tahrj-4809	202	10	appear	appear	VERB
tahrj-4809	202	11	as	as	ADP
tahrj-4809	202	12	illogical	illogical	ADJ
tahrj-4809	202	13	or	or	CCONJ
tahrj-4809	202	14	irrational	irrational	ADJ
tahrj-4809	202	15	.	.	PUNCT
tahrj-4809	203	1	as	as	SCONJ
tahrj-4809	203	2	we	we	PRON
tahrj-4809	203	3	said	say	VERB
tahrj-4809	203	4	,	,	PUNCT
tahrj-4809	203	5	in	in	ADP
tahrj-4809	203	6	relation	relation	NOUN
tahrj-4809	203	7	to	to	ADP
tahrj-4809	203	8	the	the	DET
tahrj-4809	203	9	tax	tax	NOUN
tahrj-4809	203	10	system	system	NOUN
tahrj-4809	203	11	,	,	PUNCT
tahrj-4809	203	12	we	we	PRON
tahrj-4809	203	13	talk	talk	VERB
tahrj-4809	203	14	about	about	ADP
tahrj-4809	203	15	“	"	PUNCT
tahrj-4809	203	16	system	system	NOUN
tahrj-4809	203	17	”	"	PUNCT
tahrj-4809	203	18	and	and	CCONJ
tahrj-4809	203	19	“	"	PUNCT
tahrj-4809	203	20	just	just	ADV
tahrj-4809	203	21	”	"	PUNCT
tahrj-4809	203	22	in	in	ADP
tahrj-4809	203	23	our	our	PRON
tahrj-4809	203	24	constitution	constitution	NOUN
tahrj-4809	203	25	.	.	PUNCT
tahrj-4809	204	1	those	those	DET
tahrj-4809	204	2	requirements	requirement	NOUN
tahrj-4809	204	3	,	,	PUNCT
tahrj-4809	204	4	contained	contain	VERB
tahrj-4809	204	5	in	in	ADP
tahrj-4809	204	6	the	the	DET
tahrj-4809	204	7	first	first	ADJ
tahrj-4809	204	8	paragraph	paragraph	NOUN
tahrj-4809	204	9	of	of	ADP
tahrj-4809	204	10	art	art	NOUN
tahrj-4809	204	11	.	.	PUNCT
tahrj-4809	205	1	31	31	NUM
tahrj-4809	205	2	of	of	ADP
tahrj-4809	205	3	the	the	DET
tahrj-4809	205	4	quoted	quote	VERB
tahrj-4809	205	5	text	text	NOUN
tahrj-4809	205	6	of	of	ADP
tahrj-4809	205	7	the	the	DET
tahrj-4809	205	8	constitution	constitution	NOUN
tahrj-4809	205	9	,	,	PUNCT
tahrj-4809	205	10	can	can	AUX
tahrj-4809	205	11	be	be	AUX
tahrj-4809	205	12	satisfied	satisfied	ADJ
tahrj-4809	205	13	only	only	ADV
tahrj-4809	205	14	by	by	ADP
tahrj-4809	205	15	the	the	DET
tahrj-4809	205	16	rationality	rationality	NOUN
tahrj-4809	205	17	of	of	ADP
tahrj-4809	205	18	the	the	DET
tahrj-4809	205	19	organization	organization	NOUN
tahrj-4809	205	20	of	of	ADP
tahrj-4809	205	21	the	the	DET
tahrj-4809	205	22	different	different	ADJ
tahrj-4809	205	23	tax	tax	NOUN
tahrj-4809	205	24	laws	law	NOUN
tahrj-4809	205	25	.	.	PUNCT
tahrj-4809	206	1	in	in	ADP
tahrj-4809	206	2	the	the	DET
tahrj-4809	206	3	analysis	analysis	NOUN
tahrj-4809	206	4	of	of	ADP
tahrj-4809	206	5	the	the	DET
tahrj-4809	206	6	idea	idea	NOUN
tahrj-4809	206	7	of	of	ADP
tahrj-4809	206	8	rationality	rationality	NOUN
tahrj-4809	206	9	in	in	ADP
tahrj-4809	206	10	relation	relation	NOUN
tahrj-4809	206	11	to	to	ADP
tahrj-4809	206	12	the	the	DET
tahrj-4809	206	13	tax	tax	NOUN
tahrj-4809	206	14	system	system	NOUN
tahrj-4809	206	15	it	it	PRON
tahrj-4809	206	16	is	be	AUX
tahrj-4809	206	17	necessary	necessary	ADJ
tahrj-4809	206	18	to	to	PART
tahrj-4809	206	19	start	start	VERB
tahrj-4809	206	20	from	from	ADP
tahrj-4809	206	21	the	the	DET
tahrj-4809	206	22	considerations	consideration	NOUN
tahrj-4809	206	23	by	by	ADP
tahrj-4809	206	24	sainz	sainz	PROPN
tahrj-4809	206	25	de	de	PROPN
tahrj-4809	206	26	bujanda	bujanda	PROPN
tahrj-4809	206	27	,	,	PUNCT
tahrj-4809	206	28	which	which	PRON
tahrj-4809	206	29	necessarily	necessarily	ADV
tahrj-4809	206	30	must	must	AUX
tahrj-4809	206	31	be	be	AUX
tahrj-4809	206	32	considered	consider	VERB
tahrj-4809	206	33	here	here	ADV
tahrj-4809	206	34	.	.	PUNCT
tahrj-4809	207	1	this	this	DET
tahrj-4809	207	2	scholar	scholar	NOUN
tahrj-4809	207	3	distinguishes	distinguish	VERB
tahrj-4809	207	4	between	between	ADP
tahrj-4809	207	5	an	an	DET
tahrj-4809	207	6	“	"	PUNCT
tahrj-4809	207	7	internal	internal	ADJ
tahrj-4809	207	8	rationality	rationality	NOUN
tahrj-4809	207	9	”	"	PUNCT
tahrj-4809	207	10	and	and	CCONJ
tahrj-4809	207	11	an	an	DET
tahrj-4809	207	12	“	"	PUNCT
tahrj-4809	207	13	external	external	ADJ
tahrj-4809	207	14	rationality	rationality	NOUN
tahrj-4809	207	15	.	.	PUNCT
tahrj-4809	207	16	”	"	PUNCT
tahrj-4809	208	1	he	he	PRON
tahrj-4809	208	2	indicates	indicate	VERB
tahrj-4809	208	3	that	that	SCONJ
tahrj-4809	208	4	“	"	PUNCT
tahrj-4809	208	5	a	a	DET
tahrj-4809	208	6	tax	tax	NOUN
tahrj-4809	208	7	system	system	NOUN
tahrj-4809	208	8	is	be	AUX
tahrj-4809	208	9	rational	rational	ADJ
tahrj-4809	208	10	only	only	ADV
tahrj-4809	208	11	if	if	SCONJ
tahrj-4809	208	12	,	,	PUNCT
tahrj-4809	208	13	giving	give	VERB
tahrj-4809	208	14	internal	internal	ADJ
tahrj-4809	208	15	rationality	rationality	NOUN
tahrj-4809	208	16	to	to	ADP
tahrj-4809	208	17	each	each	DET
tahrj-4809	208	18	individual	individual	ADJ
tahrj-4809	208	19	tax	tax	NOUN
tahrj-4809	208	20	;	;	PUNCT
tahrj-4809	208	21	it	it	PRON
tahrj-4809	208	22	aims	aim	VERB
tahrj-4809	208	23	to	to	PART
tahrj-4809	208	24	associate	associate	VERB
tahrj-4809	208	25	it	it	PRON
tahrj-4809	208	26	with	with	ADP
tahrj-4809	208	27	external	external	ADJ
tahrj-4809	208	28	rationality	rationality	NOUN
tahrj-4809	208	29	,	,	PUNCT
tahrj-4809	208	30	that	that	ADV
tahrj-4809	208	31	is	is	ADV
tahrj-4809	208	32	,	,	PUNCT
tahrj-4809	208	33	its	its	PRON
tahrj-4809	208	34	ability	ability	NOUN
tahrj-4809	208	35	to	to	PART
tahrj-4809	208	36	combine	combine	VERB
tahrj-4809	208	37	harmoniously	harmoniously	ADV
tahrj-4809	208	38	with	with	ADP
tahrj-4809	208	39	the	the	DET
tahrj-4809	208	40	remaining	remain	VERB
tahrj-4809	208	41	charging	charge	VERB
tahrj-4809	208	42	procedures	procedure	NOUN
tahrj-4809	208	43	that	that	PRON
tahrj-4809	208	44	integrate	integrate	VERB
tahrj-4809	208	45	together	together	ADV
tahrj-4809	208	46	.	.	PUNCT
tahrj-4809	208	47	”	"	PUNCT
tahrj-4809	209	1	this	this	DET
tahrj-4809	209	2	author	author	NOUN
tahrj-4809	209	3	stresses	stress	VERB
tahrj-4809	209	4	that	that	SCONJ
tahrj-4809	209	5	“	"	PUNCT
tahrj-4809	209	6	the	the	DET
tahrj-4809	209	7	external	external	ADJ
tahrj-4809	209	8	rationality	rationality	NOUN
tahrj-4809	209	9	of	of	ADP
tahrj-4809	209	10	a	a	DET
tahrj-4809	209	11	tax	tax	NOUN
tahrj-4809	209	12	is	be	AUX
tahrj-4809	209	13	its	its	PRON
tahrj-4809	209	14	capacity	capacity	NOUN
tahrj-4809	209	15	to	to	PART
tahrj-4809	209	16	integrate	integrate	VERB
tahrj-4809	209	17	into	into	ADP
tahrj-4809	209	18	the	the	DET
tahrj-4809	209	19	system	system	NOUN
tahrj-4809	209	20	,	,	PUNCT
tahrj-4809	209	21	without	without	ADP
tahrj-4809	209	22	breaking	break	VERB
tahrj-4809	209	23	the	the	DET
tahrj-4809	209	24	rationality	rationality	NOUN
tahrj-4809	209	25	of	of	ADP
tahrj-4809	209	26	the	the	DET
tahrj-4809	209	27	latter	latter	ADJ
tahrj-4809	209	28	,	,	PUNCT
tahrj-4809	209	29	which	which	PRON
tahrj-4809	209	30	happens	happen	VERB
tahrj-4809	209	31	if	if	SCONJ
tahrj-4809	209	32	any	any	PRON
tahrj-4809	209	33	of	of	ADP
tahrj-4809	209	34	the	the	DET
tahrj-4809	209	35	taxes	taxis	NOUN
tahrj-4809	209	36	which	which	PRON
tahrj-4809	209	37	compose	compose	VERB
tahrj-4809	209	38	it	it	PRON
tahrj-4809	209	39	,	,	PUNCT
tahrj-4809	209	40	added	add	VERB
tahrj-4809	209	41	to	to	ADP
tahrj-4809	209	42	the	the	DET
tahrj-4809	209	43	others	other	NOUN
tahrj-4809	209	44	,	,	PUNCT
tahrj-4809	209	45	destroys	destroy	VERB
tahrj-4809	209	46	the	the	DET
tahrj-4809	209	47	basic	basic	ADJ
tahrj-4809	209	48	objectives	objective	NOUN
tahrj-4809	209	49	of	of	ADP
tahrj-4809	209	50	the	the	DET
tahrj-4809	209	51	system	system	NOUN
tahrj-4809	209	52	,	,	PUNCT
tahrj-4809	209	53	and	and	CCONJ
tahrj-4809	209	54	so	so	ADV
tahrj-4809	209	55	violates	violate	VERB
tahrj-4809	209	56	the	the	DET
tahrj-4809	209	57	general	general	ADJ
tahrj-4809	209	58	principles	principle	NOUN
tahrj-4809	209	59	of	of	ADP
tahrj-4809	209	60	tax	tax	NOUN
tahrj-4809	209	61	justice	justice	NOUN
tahrj-4809	209	62	.	.	PUNCT
tahrj-4809	209	63	”	"	PUNCT
tahrj-4809	210	1	he	he	PRON
tahrj-4809	210	2	adds	add	VERB
tahrj-4809	210	3	that	that	SCONJ
tahrj-4809	210	4	“	"	PUNCT
tahrj-4809	210	5	the	the	DET
tahrj-4809	210	6	technique	technique	NOUN
tahrj-4809	210	7	to	to	PART
tahrj-4809	210	8	achieve	achieve	VERB
tahrj-4809	210	9	this	this	DET
tahrj-4809	210	10	external	external	ADJ
tahrj-4809	210	11	rationality	rationality	NOUN
tahrj-4809	210	12	is	be	AUX
tahrj-4809	210	13	that	that	SCONJ
tahrj-4809	210	14	the	the	DET
tahrj-4809	210	15	legislator	legislator	NOUN
tahrj-4809	210	16	,	,	PUNCT
tahrj-4809	210	17	when	when	SCONJ
tahrj-4809	210	18	he	he	PRON
tahrj-4809	210	19	determines	determine	VERB
tahrj-4809	210	20	any	any	DET
tahrj-4809	210	21	tax	tax	NOUN
tahrj-4809	210	22	or	or	CCONJ
tahrj-4809	210	23	substantially	substantially	ADV
tahrj-4809	210	24	changes	change	VERB
tahrj-4809	210	25	an	an	DET
tahrj-4809	210	26	existing	exist	VERB
tahrj-4809	210	27	one	one	NUM
tahrj-4809	210	28	,	,	PUNCT
tahrj-4809	210	29	verifies	verifie	NOUN
tahrj-4809	210	30	with	with	ADP
tahrj-4809	210	31	rigor	rigor	NOUN
tahrj-4809	210	32	if	if	SCONJ
tahrj-4809	210	33	it	it	PRON
tahrj-4809	210	34	may	may	AUX
tahrj-4809	210	35	be	be	AUX
tahrj-4809	210	36	integrated	integrate	VERB
tahrj-4809	210	37	in	in	ADP
tahrj-4809	210	38	the	the	DET
tahrj-4809	210	39	whole	whole	NOUN
tahrj-4809	210	40	without	without	ADP
tahrj-4809	210	41	problems	problem	NOUN
tahrj-4809	210	42	.	.	PUNCT
tahrj-4809	210	43	”	"	PUNCT
tahrj-4809	211	1	all	all	DET
tahrj-4809	211	2	this	this	PRON
tahrj-4809	211	3	leads	lead	VERB
tahrj-4809	211	4	to	to	ADP
tahrj-4809	211	5	the	the	DET
tahrj-4809	211	6	affirmation	affirmation	NOUN
tahrj-4809	211	7	that	that	SCONJ
tahrj-4809	211	8	“	"	PUNCT
tahrj-4809	211	9	rationality	rationality	NOUN
tahrj-4809	211	10	can	can	AUX
tahrj-4809	211	11	-	-	PUNCT
tahrj-4809	211	12	not	not	PART
tahrj-4809	211	13	in	in	ADP
tahrj-4809	211	14	any	any	DET
tahrj-4809	211	15	way	way	NOUN
tahrj-4809	211	16	be	be	AUX
tahrj-4809	211	17	separated	separate	VERB
tahrj-4809	211	18	from	from	ADP
tahrj-4809	211	19	the	the	DET
tahrj-4809	211	20	value	value	NOUN
tahrj-4809	211	21	of	of	ADP
tahrj-4809	211	22	“	"	PUNCT
tahrj-4809	211	23	justice	justice	NOUN
tahrj-4809	211	24	”	"	PUNCT
tahrj-4809	211	25	nor	nor	CCONJ
tahrj-4809	211	26	from	from	ADP
tahrj-4809	211	27	other	other	ADJ
tahrj-4809	211	28	requirements	requirement	NOUN
tahrj-4809	211	29	associated	associate	VERB
tahrj-4809	211	30	with	with	ADP
tahrj-4809	211	31	this	this	PRON
tahrj-4809	211	32	,	,	PUNCT
tahrj-4809	211	33	such	such	ADJ
tahrj-4809	211	34	as	as	ADP
tahrj-4809	211	35	security	security	NOUN
tahrj-4809	211	36	and	and	CCONJ
tahrj-4809	211	37	certainty	certainty	NOUN
tahrj-4809	211	38	.	.	PUNCT
tahrj-4809	211	39	”	"	PUNCT
tahrj-4809	212	1	in	in	ADP
tahrj-4809	212	2	this	this	DET
tahrj-4809	212	3	way	way	NOUN
tahrj-4809	212	4	,	,	PUNCT
tahrj-4809	212	5	this	this	DET
tahrj-4809	212	6	author	author	NOUN
tahrj-4809	212	7	notes	note	VERB
tahrj-4809	212	8	that	that	SCONJ
tahrj-4809	212	9	“	"	PUNCT
tahrj-4809	212	10	a	a	DET
tahrj-4809	212	11	tax	tax	NOUN
tahrj-4809	212	12	system	system	NOUN
tahrj-4809	212	13	,	,	PUNCT
tahrj-4809	212	14	in	in	ADP
tahrj-4809	212	15	fact	fact	NOUN
tahrj-4809	212	16	,	,	PUNCT
tahrj-4809	212	17	is	be	AUX
tahrj-4809	212	18	rational	rational	ADJ
tahrj-4809	212	19	only	only	ADV
tahrj-4809	212	20	if	if	SCONJ
tahrj-4809	212	21	it	it	PRON
tahrj-4809	212	22	is	be	AUX
tahrj-4809	212	23	right	right	ADJ
tahrj-4809	212	24	and	and	CCONJ
tahrj-4809	212	25	it	it	PRON
tahrj-4809	212	26	can	can	AUX
tahrj-4809	212	27	be	be	AUX
tahrj-4809	212	28	right	right	ADJ
tahrj-4809	212	29	only	only	ADV
tahrj-4809	212	30	if	if	SCONJ
tahrj-4809	212	31	it	it	PRON
tahrj-4809	212	32	conforms	conform	VERB
tahrj-4809	212	33	to	to	ADP
tahrj-4809	212	34	extra	extra	ADJ
tahrj-4809	212	35	-	-	NOUN
tahrj-4809	212	36	taxation	taxation	NOUN
tahrj-4809	212	37	and	and	CCONJ
tahrj-4809	212	38	property	property	NOUN
tahrj-4809	212	39	right	right	ADV
tahrj-4809	212	40	in	in	ADP
tahrj-4809	212	41	the	the	DET
tahrj-4809	212	42	european	european	PROPN
tahrj-4809	212	43	union	union	PROPN
tahrj-4809	212	44	law	law	NOUN
tahrj-4809	212	45	the	the	DET
tahrj-4809	212	46	age	age	NOUN
tahrj-4809	212	47	of	of	ADP
tahrj-4809	212	48	human	human	ADJ
tahrj-4809	212	49	rights	right	NOUN
tahrj-4809	212	50	journal	journal	NOUN
tahrj-4809	212	51	,	,	PUNCT
tahrj-4809	212	52	12	12	NUM
tahrj-4809	212	53	(	(	PUNCT
tahrj-4809	212	54	june	june	PROPN
tahrj-4809	212	55	2019	2019	NUM
tahrj-4809	212	56	)	)	PUNCT
tahrj-4809	213	1	pp	pp	ADP
tahrj-4809	213	2	.	.	PUNCT
tahrj-4809	214	1	84	84	NUM
tahrj-4809	214	2	-	-	SYM
tahrj-4809	214	3	104	104	NUM
tahrj-4809	214	4	issn	issn	NOUN
tahrj-4809	214	5	:	:	PUNCT
tahrj-4809	214	6	2340	2340	NUM
tahrj-4809	214	7	-	-	SYM
tahrj-4809	214	8	9592	9592	NUM
tahrj-4809	214	9	doi	doi	NOUN
tahrj-4809	214	10	:	:	PUNCT
tahrj-4809	214	11	10.17561	10.17561	NUM
tahrj-4809	214	12	/	/	SYM
tahrj-4809	214	13	tahrj.n12.5	tahrj.n12.5	DET
tahrj-4809	214	14	95	95	NUM
tahrj-4809	214	15	the	the	DET
tahrj-4809	214	16	basic	basic	ADJ
tahrj-4809	214	17	and	and	CCONJ
tahrj-4809	214	18	main	main	ADJ
tahrj-4809	214	19	regulations	regulation	NOUN
tahrj-4809	214	20	of	of	ADP
tahrj-4809	214	21	the	the	DET
tahrj-4809	214	22	positive	positive	ADJ
tahrj-4809	214	23	order	order	NOUN
tahrj-4809	214	24	,	,	PUNCT
tahrj-4809	214	25	contained	contain	VERB
tahrj-4809	214	26	in	in	ADP
tahrj-4809	214	27	the	the	DET
tahrj-4809	214	28	constitution	constitution	NOUN
tahrj-4809	214	29	,	,	PUNCT
tahrj-4809	214	30	and	and	CCONJ
tahrj-4809	214	31	to	to	ADP
tahrj-4809	214	32	the	the	DET
tahrj-4809	214	33	general	general	ADJ
tahrj-4809	214	34	principles	principle	NOUN
tahrj-4809	214	35	of	of	ADP
tahrj-4809	214	36	law	law	NOUN
tahrj-4809	214	37	,	,	PUNCT
tahrj-4809	214	38	principles	principle	NOUN
tahrj-4809	214	39	of	of	ADP
tahrj-4809	214	40	natural	natural	ADJ
tahrj-4809	214	41	law	law	NOUN
tahrj-4809	214	42	tradition”11	tradition”11	PROPN
tahrj-4809	214	43	.	.	PUNCT
tahrj-4809	215	1	these	these	DET
tahrj-4809	215	2	words	word	NOUN
tahrj-4809	215	3	contain	contain	VERB
tahrj-4809	215	4	considerations	consideration	NOUN
tahrj-4809	215	5	that	that	PRON
tahrj-4809	215	6	have	have	VERB
tahrj-4809	215	7	necessarily	necessarily	ADV
tahrj-4809	215	8	to	to	PART
tahrj-4809	215	9	be	be	AUX
tahrj-4809	215	10	taken	take	VERB
tahrj-4809	215	11	into	into	ADP
tahrj-4809	215	12	account	account	NOUN
tahrj-4809	215	13	.	.	PUNCT
tahrj-4809	216	1	compared	compare	VERB
tahrj-4809	216	2	to	to	ADP
tahrj-4809	216	3	the	the	DET
tahrj-4809	216	4	two	two	NUM
tahrj-4809	216	5	perspectives	perspective	NOUN
tahrj-4809	216	6	of	of	ADP
tahrj-4809	216	7	rationality	rationality	NOUN
tahrj-4809	216	8	mentioned	mention	VERB
tahrj-4809	216	9	,	,	PUNCT
tahrj-4809	216	10	internal	internal	ADJ
tahrj-4809	216	11	and	and	CCONJ
tahrj-4809	216	12	external	external	ADJ
tahrj-4809	216	13	,	,	PUNCT
tahrj-4809	216	14	the	the	DET
tahrj-4809	216	15	latter	latter	ADJ
tahrj-4809	216	16	is	be	AUX
tahrj-4809	216	17	the	the	DET
tahrj-4809	216	18	one	one	NUM
tahrj-4809	216	19	most	most	ADV
tahrj-4809	216	20	directly	directly	ADV
tahrj-4809	216	21	connected	connect	VERB
tahrj-4809	216	22	with	with	ADP
tahrj-4809	216	23	the	the	DET
tahrj-4809	216	24	idea	idea	NOUN
tahrj-4809	216	25	of	of	ADP
tahrj-4809	216	26	the	the	DET
tahrj-4809	216	27	system	system	NOUN
tahrj-4809	216	28	,	,	PUNCT
tahrj-4809	216	29	even	even	ADV
tahrj-4809	216	30	though	though	SCONJ
tahrj-4809	216	31	neither	neither	PRON
tahrj-4809	216	32	of	of	ADP
tahrj-4809	216	33	them	they	PRON
tahrj-4809	216	34	can	can	AUX
tahrj-4809	216	35	be	be	AUX
tahrj-4809	216	36	recognized	recognize	VERB
tahrj-4809	216	37	of	of	ADP
tahrj-4809	216	38	course	course	NOUN
tahrj-4809	216	39	in	in	ADP
tahrj-4809	216	40	the	the	DET
tahrj-4809	216	41	realization	realization	NOUN
tahrj-4809	216	42	of	of	ADP
tahrj-4809	216	43	tax	tax	NOUN
tahrj-4809	216	44	system	system	NOUN
tahrj-4809	216	45	.	.	PUNCT
tahrj-4809	217	1	if	if	SCONJ
tahrj-4809	217	2	we	we	PRON
tahrj-4809	217	3	really	really	ADV
tahrj-4809	217	4	want	want	VERB
tahrj-4809	217	5	the	the	DET
tahrj-4809	217	6	tax	tax	NOUN
tahrj-4809	217	7	system	system	NOUN
tahrj-4809	217	8	to	to	PART
tahrj-4809	217	9	be	be	AUX
tahrj-4809	217	10	precisely	precisely	ADV
tahrj-4809	217	11	this	this	PRON
tahrj-4809	217	12	,	,	PUNCT
tahrj-4809	217	13	it	it	PRON
tahrj-4809	217	14	can	can	AUX
tahrj-4809	217	15	not	not	PART
tahrj-4809	217	16	only	only	ADV
tahrj-4809	217	17	consist	consist	VERB
tahrj-4809	217	18	of	of	ADP
tahrj-4809	217	19	an	an	DET
tahrj-4809	217	20	accumulation	accumulation	NOUN
tahrj-4809	217	21	of	of	ADP
tahrj-4809	217	22	taxes	taxis	NOUN
tahrj-4809	217	23	,	,	PUNCT
tahrj-4809	217	24	but	but	CCONJ
tahrj-4809	217	25	also	also	ADV
tahrj-4809	217	26	of	of	ADP
tahrj-4809	217	27	harmonious	harmonious	ADJ
tahrj-4809	217	28	interweaving	interweaving	NOUN
tahrj-4809	217	29	of	of	ADP
tahrj-4809	217	30	them	they	PRON
tahrj-4809	217	31	.	.	PUNCT
tahrj-4809	218	1	to	to	ADP
tahrj-4809	218	2	the	the	DET
tahrj-4809	218	3	extent	extent	NOUN
tahrj-4809	218	4	that	that	SCONJ
tahrj-4809	218	5	it	it	PRON
tahrj-4809	218	6	is	be	AUX
tahrj-4809	218	7	not	not	PART
tahrj-4809	218	8	a	a	DET
tahrj-4809	218	9	mere	mere	ADJ
tahrj-4809	218	10	sum	sum	NOUN
tahrj-4809	218	11	of	of	ADP
tahrj-4809	218	12	taxes	taxis	NOUN
tahrj-4809	218	13	,	,	PUNCT
tahrj-4809	218	14	but	but	CCONJ
tahrj-4809	218	15	also	also	ADV
tahrj-4809	218	16	a	a	DET
tahrj-4809	218	17	harmonious	harmonious	ADJ
tahrj-4809	218	18	set	set	NOUN
tahrj-4809	218	19	of	of	ADP
tahrj-4809	218	20	these	these	PRON
tahrj-4809	218	21	,	,	PUNCT
tahrj-4809	218	22	rationality	rationality	NOUN
tahrj-4809	218	23	will	will	AUX
tahrj-4809	218	24	be	be	AUX
tahrj-4809	218	25	much	much	ADV
tahrj-4809	218	26	greater	great	ADJ
tahrj-4809	218	27	and	and	CCONJ
tahrj-4809	218	28	,	,	PUNCT
tahrj-4809	218	29	in	in	ADP
tahrj-4809	218	30	its	its	PRON
tahrj-4809	218	31	working	working	NOUN
tahrj-4809	218	32	,	,	PUNCT
tahrj-4809	218	33	as	as	SCONJ
tahrj-4809	218	34	we	we	PRON
tahrj-4809	218	35	have	have	AUX
tahrj-4809	218	36	seen	see	VERB
tahrj-4809	218	37	,	,	PUNCT
tahrj-4809	218	38	the	the	DET
tahrj-4809	218	39	justice	justice	NOUN
tahrj-4809	218	40	which	which	PRON
tahrj-4809	218	41	must	must	AUX
tahrj-4809	218	42	prevail	prevail	VERB
tahrj-4809	218	43	in	in	ADP
tahrj-4809	218	44	the	the	DET
tahrj-4809	218	45	tax	tax	NOUN
tahrj-4809	218	46	system	system	NOUN
tahrj-4809	218	47	will	will	AUX
tahrj-4809	218	48	be	be	AUX
tahrj-4809	218	49	even	even	ADV
tahrj-4809	218	50	greater	great	ADJ
tahrj-4809	218	51	.	.	PUNCT
tahrj-4809	219	1	analysis	analysis	NOUN
tahrj-4809	219	2	of	of	ADP
tahrj-4809	219	3	whether	whether	SCONJ
tahrj-4809	219	4	a	a	DET
tahrj-4809	219	5	tax	tax	NOUN
tahrj-4809	219	6	system	system	NOUN
tahrj-4809	219	7	as	as	ADP
tahrj-4809	219	8	a	a	DET
tahrj-4809	219	9	whole	whole	NOUN
tahrj-4809	219	10	is	be	AUX
tahrj-4809	219	11	confiscatory	confiscatory	NOUN
tahrj-4809	219	12	or	or	CCONJ
tahrj-4809	219	13	damages	damage	VERB
tahrj-4809	219	14	the	the	DET
tahrj-4809	219	15	overall	overall	ADJ
tahrj-4809	219	16	ability	ability	NOUN
tahrj-4809	219	17	of	of	ADP
tahrj-4809	219	18	the	the	DET
tahrj-4809	219	19	taxpayer	taxpayer	NOUN
tahrj-4809	219	20	can	can	AUX
tahrj-4809	219	21	be	be	AUX
tahrj-4809	219	22	difficult	difficult	ADJ
tahrj-4809	219	23	.	.	PUNCT
tahrj-4809	220	1	it	it	PRON
tahrj-4809	220	2	must	must	AUX
tahrj-4809	220	3	start	start	VERB
tahrj-4809	220	4	from	from	ADP
tahrj-4809	220	5	compliance	compliance	NOUN
tahrj-4809	220	6	with	with	ADP
tahrj-4809	220	7	the	the	DET
tahrj-4809	220	8	constitutional	constitutional	ADJ
tahrj-4809	220	9	principles	principle	NOUN
tahrj-4809	220	10	of	of	ADP
tahrj-4809	220	11	tax	tax	NOUN
tahrj-4809	220	12	justice	justice	NOUN
tahrj-4809	220	13	of	of	ADP
tahrj-4809	220	14	each	each	DET
tahrj-4809	220	15	tax	tax	NOUN
tahrj-4809	220	16	in	in	ADP
tahrj-4809	220	17	particular	particular	ADJ
tahrj-4809	220	18	.	.	PUNCT
tahrj-4809	221	1	later	later	ADV
tahrj-4809	221	2	,	,	PUNCT
tahrj-4809	221	3	it	it	PRON
tahrj-4809	221	4	has	have	VERB
tahrj-4809	221	5	to	to	PART
tahrj-4809	221	6	move	move	VERB
tahrj-4809	221	7	on	on	ADP
tahrj-4809	221	8	to	to	ADP
tahrj-4809	221	9	analysis	analysis	NOUN
tahrj-4809	221	10	of	of	ADP
tahrj-4809	221	11	conformity	conformity	NOUN
tahrj-4809	221	12	with	with	ADP
tahrj-4809	221	13	the	the	DET
tahrj-4809	221	14	constitution	constitution	NOUN
tahrj-4809	221	15	regarding	regard	VERB
tahrj-4809	221	16	the	the	DET
tahrj-4809	221	17	confluences	confluence	NOUN
tahrj-4809	221	18	of	of	ADP
tahrj-4809	221	19	taxes	taxis	NOUN
tahrj-4809	221	20	on	on	ADP
tahrj-4809	221	21	the	the	DET
tahrj-4809	221	22	same	same	ADJ
tahrj-4809	221	23	manifestation	manifestation	NOUN
tahrj-4809	221	24	of	of	ADP
tahrj-4809	221	25	economic	economic	ADJ
tahrj-4809	221	26	capacity	capacity	NOUN
tahrj-4809	221	27	and	and	CCONJ
tahrj-4809	221	28	,	,	PUNCT
tahrj-4809	221	29	thus	thus	ADV
tahrj-4809	221	30	,	,	PUNCT
tahrj-4809	221	31	of	of	ADP
tahrj-4809	221	32	cases	case	NOUN
tahrj-4809	221	33	of	of	ADP
tahrj-4809	221	34	multiple	multiple	ADJ
tahrj-4809	221	35	taxation	taxation	NOUN
tahrj-4809	221	36	on	on	ADP
tahrj-4809	221	37	the	the	DET
tahrj-4809	221	38	same	same	ADJ
tahrj-4809	221	39	taxpayer	taxpayer	NOUN
tahrj-4809	221	40	.	.	PUNCT
tahrj-4809	222	1	from	from	ADP
tahrj-4809	222	2	the	the	DET
tahrj-4809	222	3	analysis	analysis	NOUN
tahrj-4809	222	4	of	of	ADP
tahrj-4809	222	5	a	a	DET
tahrj-4809	222	6	single	single	ADJ
tahrj-4809	222	7	tax	tax	NOUN
tahrj-4809	222	8	we	we	PRON
tahrj-4809	222	9	would	would	AUX
tahrj-4809	222	10	move	move	VERB
tahrj-4809	222	11	on	on	ADP
tahrj-4809	222	12	to	to	ADP
tahrj-4809	222	13	the	the	DET
tahrj-4809	222	14	taxes	taxis	NOUN
tahrj-4809	222	15	added	add	VERB
tahrj-4809	222	16	to	to	ADP
tahrj-4809	222	17	it	it	PRON
tahrj-4809	222	18	.	.	PUNCT
tahrj-4809	223	1	this	this	PRON
tahrj-4809	223	2	allows	allow	VERB
tahrj-4809	223	3	us	we	PRON
tahrj-4809	223	4	a	a	DET
tahrj-4809	223	5	more	more	ADV
tahrj-4809	223	6	precise	precise	ADJ
tahrj-4809	223	7	and	and	CCONJ
tahrj-4809	223	8	rigorous	rigorous	ADJ
tahrj-4809	223	9	review	review	NOUN
tahrj-4809	223	10	and	and	CCONJ
tahrj-4809	223	11	observation	observation	NOUN
tahrj-4809	223	12	of	of	ADP
tahrj-4809	223	13	the	the	DET
tahrj-4809	223	14	justice	justice	NOUN
tahrj-4809	223	15	on	on	ADP
tahrj-4809	223	16	tax	tax	NOUN
tahrj-4809	223	17	system	system	NOUN
tahrj-4809	223	18	justice	justice	NOUN
tahrj-4809	223	19	as	as	ADP
tahrj-4809	223	20	a	a	DET
tahrj-4809	223	21	whole	whole	NOUN
tahrj-4809	223	22	.	.	PUNCT
tahrj-4809	224	1	as	as	ADP
tahrj-4809	224	2	a	a	DET
tahrj-4809	224	3	result	result	NOUN
tahrj-4809	224	4	of	of	ADP
tahrj-4809	224	5	this	this	DET
tahrj-4809	224	6	analysis	analysis	NOUN
tahrj-4809	224	7	specific	specific	ADJ
tahrj-4809	224	8	cases	case	NOUN
tahrj-4809	224	9	of	of	ADP
tahrj-4809	224	10	unconstitutionality	unconstitutionality	NOUN
tahrj-4809	224	11	could	could	AUX
tahrj-4809	224	12	be	be	AUX
tahrj-4809	224	13	highlighted	highlight	VERB
tahrj-4809	224	14	or	or	CCONJ
tahrj-4809	224	15	we	we	PRON
tahrj-4809	224	16	could	could	AUX
tahrj-4809	224	17	understand	understand	VERB
tahrj-4809	224	18	that	that	SCONJ
tahrj-4809	224	19	there	there	PRON
tahrj-4809	224	20	are	be	VERB
tahrj-4809	224	21	none	none	NOUN
tahrj-4809	224	22	.	.	PUNCT
tahrj-4809	225	1	however	however	ADV
tahrj-4809	225	2	,	,	PUNCT
tahrj-4809	225	3	what	what	PRON
tahrj-4809	225	4	would	would	AUX
tahrj-4809	225	5	be	be	AUX
tahrj-4809	225	6	proven	prove	VERB
tahrj-4809	225	7	would	would	AUX
tahrj-4809	225	8	be	be	AUX
tahrj-4809	225	9	possible	possible	ADJ
tahrj-4809	225	10	situations	situation	NOUN
tahrj-4809	225	11	that	that	PRON
tahrj-4809	225	12	,	,	PUNCT
tahrj-4809	225	13	even	even	ADV
tahrj-4809	225	14	keeping	keep	VERB
tahrj-4809	225	15	within	within	ADP
tahrj-4809	225	16	the	the	DET
tahrj-4809	225	17	precise	precise	ADJ
tahrj-4809	225	18	limits	limit	NOUN
tahrj-4809	225	19	of	of	ADP
tahrj-4809	225	20	the	the	DET
tahrj-4809	225	21	constitution	constitution	NOUN
tahrj-4809	225	22	,	,	PUNCT
tahrj-4809	225	23	would	would	AUX
tahrj-4809	225	24	come	come	VERB
tahrj-4809	225	25	close	close	ADV
tahrj-4809	225	26	to	to	ADP
tahrj-4809	225	27	the	the	DET
tahrj-4809	225	28	limit	limit	NOUN
tahrj-4809	225	29	of	of	ADP
tahrj-4809	225	30	the	the	DET
tahrj-4809	225	31	rationality	rationality	NOUN
tahrj-4809	225	32	,	,	PUNCT
tahrj-4809	225	33	the	the	DET
tahrj-4809	225	34	systematic	systematic	ADJ
tahrj-4809	225	35	nature	nature	NOUN
tahrj-4809	225	36	,	,	PUNCT
tahrj-4809	225	37	of	of	ADP
tahrj-4809	225	38	the	the	DET
tahrj-4809	225	39	good	good	ADJ
tahrj-4809	225	40	technique	technique	NOUN
tahrj-4809	225	41	and	and	CCONJ
tahrj-4809	225	42	of	of	ADP
tahrj-4809	225	43	the	the	DET
tahrj-4809	225	44	order	order	NOUN
tahrj-4809	225	45	of	of	ADP
tahrj-4809	225	46	the	the	DET
tahrj-4809	225	47	tax	tax	NOUN
tahrj-4809	225	48	system	system	NOUN
tahrj-4809	225	49	as	as	ADP
tahrj-4809	225	50	a	a	DET
tahrj-4809	225	51	whole	whole	NOUN
tahrj-4809	225	52	.	.	PUNCT
tahrj-4809	226	1	therefore	therefore	ADV
tahrj-4809	226	2	,	,	PUNCT
tahrj-4809	226	3	we	we	PRON
tahrj-4809	226	4	consider	consider	VERB
tahrj-4809	226	5	that	that	SCONJ
tahrj-4809	226	6	a	a	DET
tahrj-4809	226	7	useful	useful	ADJ
tahrj-4809	226	8	technique	technique	NOUN
tahrj-4809	226	9	for	for	ADP
tahrj-4809	226	10	the	the	DET
tahrj-4809	226	11	analysis	analysis	NOUN
tahrj-4809	226	12	of	of	ADP
tahrj-4809	226	13	the	the	DET
tahrj-4809	226	14	rationality	rationality	NOUN
tahrj-4809	226	15	and	and	CCONJ
tahrj-4809	226	16	constitutionality	constitutionality	NOUN
tahrj-4809	226	17	of	of	ADP
tahrj-4809	226	18	the	the	DET
tahrj-4809	226	19	tax	tax	NOUN
tahrj-4809	226	20	system	system	NOUN
tahrj-4809	226	21	is	be	AUX
tahrj-4809	226	22	to	to	PART
tahrj-4809	226	23	begin	begin	VERB
tahrj-4809	226	24	from	from	ADP
tahrj-4809	226	25	the	the	DET
tahrj-4809	226	26	rationality	rationality	NOUN
tahrj-4809	226	27	and	and	CCONJ
tahrj-4809	226	28	constitutionality	constitutionality	NOUN
tahrj-4809	226	29	of	of	ADP
tahrj-4809	226	30	each	each	DET
tahrj-4809	226	31	taxation	taxation	NOUN
tahrj-4809	226	32	and	and	CCONJ
tahrj-4809	226	33	subsequently	subsequently	ADV
tahrj-4809	226	34	to	to	PART
tahrj-4809	226	35	move	move	VERB
tahrj-4809	226	36	on	on	ADP
tahrj-4809	226	37	to	to	ADP
tahrj-4809	226	38	investigation	investigation	NOUN
tahrj-4809	226	39	of	of	ADP
tahrj-4809	226	40	the	the	DET
tahrj-4809	226	41	implications	implication	NOUN
tahrj-4809	226	42	of	of	ADP
tahrj-4809	226	43	the	the	DET
tahrj-4809	226	44	technical	technical	ADJ
tahrj-4809	226	45	appropriateness	appropriateness	NOUN
tahrj-4809	226	46	and	and	CCONJ
tahrj-4809	226	47	constitutionality	constitutionality	NOUN
tahrj-4809	226	48	of	of	ADP
tahrj-4809	226	49	cases	case	NOUN
tahrj-4809	226	50	of	of	ADP
tahrj-4809	226	51	multiple	multiple	ADJ
tahrj-4809	226	52	taxation	taxation	NOUN
tahrj-4809	226	53	,	,	PUNCT
tahrj-4809	226	54	as	as	ADP
tahrj-4809	226	55	a	a	DET
tahrj-4809	226	56	confluence	confluence	NOUN
tahrj-4809	226	57	of	of	ADP
tahrj-4809	226	58	certain	certain	ADJ
tahrj-4809	226	59	taxes	taxis	NOUN
tahrj-4809	226	60	,	,	PUNCT
tahrj-4809	226	61	thus	thus	ADV
tahrj-4809	226	62	contributing	contribute	VERB
tahrj-4809	226	63	to	to	ADP
tahrj-4809	226	64	the	the	DET
tahrj-4809	226	65	understanding	understanding	NOUN
tahrj-4809	226	66	and	and	CCONJ
tahrj-4809	226	67	consideration	consideration	NOUN
tahrj-4809	226	68	of	of	ADP
tahrj-4809	226	69	a	a	DET
tahrj-4809	226	70	more	more	ADV
tahrj-4809	226	71	rational	rational	ADJ
tahrj-4809	226	72	tax	tax	NOUN
tahrj-4809	226	73	system	system	NOUN
tahrj-4809	226	74	as	as	ADP
tahrj-4809	226	75	a	a	DET
tahrj-4809	226	76	whole	whole	NOUN
tahrj-4809	226	77	.	.	PUNCT
tahrj-4809	227	1	it	it	PRON
tahrj-4809	227	2	may	may	AUX
tahrj-4809	227	3	happen	happen	VERB
tahrj-4809	227	4	that	that	SCONJ
tahrj-4809	227	5	each	each	DET
tahrj-4809	227	6	aspect	aspect	NOUN
tahrj-4809	227	7	of	of	ADP
tahrj-4809	227	8	the	the	DET
tahrj-4809	227	9	tax	tax	NOUN
tahrj-4809	227	10	system	system	NOUN
tahrj-4809	227	11	individually	individually	ADV
tahrj-4809	227	12	taken	take	VERB
tahrj-4809	227	13	,	,	PUNCT
tahrj-4809	227	14	apparently	apparently	ADV
tahrj-4809	227	15	responds	respond	VERB
tahrj-4809	227	16	to	to	ADP
tahrj-4809	227	17	the	the	DET
tahrj-4809	227	18	principle	principle	NOUN
tahrj-4809	227	19	of	of	ADP
tahrj-4809	227	20	economic	economic	ADJ
tahrj-4809	227	21	capacity	capacity	NOUN
tahrj-4809	227	22	.	.	PUNCT
tahrj-4809	228	1	however	however	ADV
tahrj-4809	228	2	,	,	PUNCT
tahrj-4809	228	3	against	against	ADP
tahrj-4809	228	4	unreasonable	unreasonable	ADJ
tahrj-4809	228	5	accumulation	accumulation	NOUN
tahrj-4809	228	6	of	of	ADP
tahrj-4809	228	7	taxes	taxis	NOUN
tahrj-4809	228	8	,	,	PUNCT
tahrj-4809	228	9	the	the	DET
tahrj-4809	228	10	tax	tax	NOUN
tahrj-4809	228	11	system	system	NOUN
tahrj-4809	228	12	as	as	ADP
tahrj-4809	228	13	a	a	DET
tahrj-4809	228	14	whole	whole	NOUN
tahrj-4809	228	15	could	could	AUX
tahrj-4809	228	16	levy	levy	VERB
tahrj-4809	228	17	on	on	ADP
tahrj-4809	228	18	the	the	DET
tahrj-4809	228	19	taxpayer	taxpayer	NOUN
tahrj-4809	228	20	a	a	DET
tahrj-4809	228	21	higher	high	ADJ
tahrj-4809	228	22	contribution	contribution	NOUN
tahrj-4809	228	23	to	to	ADP
tahrj-4809	228	24	public	public	ADJ
tahrj-4809	228	25	expenditure	expenditure	NOUN
tahrj-4809	228	26	than	than	ADP
tahrj-4809	228	27	the	the	DET
tahrj-4809	228	28	one	one	NOUN
tahrj-4809	228	29	they	they	PRON
tahrj-4809	228	30	would	would	AUX
tahrj-4809	228	31	pay	pay	VERB
tahrj-4809	228	32	on	on	ADP
tahrj-4809	228	33	the	the	DET
tahrj-4809	228	34	basis	basis	NOUN
tahrj-4809	228	35	of	of	ADP
tahrj-4809	228	36	their	their	PRON
tahrj-4809	228	37	global	global	ADJ
tahrj-4809	228	38	economic	economic	ADJ
tahrj-4809	228	39	capacity	capacity	NOUN
tahrj-4809	228	40	,	,	PUNCT
tahrj-4809	228	41	reaching	reach	VERB
tahrj-4809	228	42	confiscatory	confiscatory	NOUN
tahrj-4809	228	43	limits	limit	NOUN
tahrj-4809	228	44	.	.	PUNCT
tahrj-4809	229	1	11	11	NUM
tahrj-4809	229	2	sainz	sainz	PROPN
tahrj-4809	229	3	de	de	PROPN
tahrj-4809	229	4	bujanda	bujanda	PROPN
tahrj-4809	229	5	,	,	PUNCT
tahrj-4809	229	6	f.	f.	PROPN
tahrj-4809	229	7	(	(	PUNCT
tahrj-4809	229	8	1987	1987	NUM
tahrj-4809	229	9	)	)	PUNCT
tahrj-4809	229	10	la	la	PROPN
tahrj-4809	229	11	contribución	contribución	PROPN
tahrj-4809	229	12	territorial	territorial	PROPN
tahrj-4809	229	13	urbana	urbana	PROPN
tahrj-4809	229	14	.	.	PUNCT
tahrj-4809	230	1	trayectoria	trayectoria	PROPN
tahrj-4809	230	2	histórica	histórica	PROPN
tahrj-4809	230	3	y	y	PROPN
tahrj-4809	230	4	problemas	problemas	PROPN
tahrj-4809	230	5	actuales	actuale	NOUN
tahrj-4809	230	6	.	.	PUNCT
tahrj-4809	231	1	valencia	valencia	PROPN
tahrj-4809	231	2	,	,	PUNCT
tahrj-4809	231	3	consejo	consejo	PROPN
tahrj-4809	231	4	general	general	PROPN
tahrj-4809	231	5	de	de	X
tahrj-4809	231	6	cámaras	cámaras	X
tahrj-4809	231	7	de	de	PROPN
tahrj-4809	231	8	la	la	PROPN
tahrj-4809	231	9	propiedad	propiedad	PROPN
tahrj-4809	231	10	urbana	urbana	PROPN
tahrj-4809	231	11	de	de	PROPN
tahrj-4809	231	12	la	la	PROPN
tahrj-4809	231	13	comunidad	comunidad	PROPN
tahrj-4809	231	14	valenciana	valenciana	PROPN
tahrj-4809	231	15	:	:	PUNCT
tahrj-4809	231	16	515	515	NUM
tahrj-4809	231	17	.	.	PUNCT
tahrj-4809	232	1	carlos	carlos	PROPN
tahrj-4809	232	2	maría	maría	PROPN
tahrj-4809	232	3	lópez	lópez	PROPN
tahrj-4809	232	4	espadafor	espadafor	ADP
tahrj-4809	232	5	the	the	DET
tahrj-4809	232	6	age	age	NOUN
tahrj-4809	232	7	of	of	ADP
tahrj-4809	232	8	human	human	ADJ
tahrj-4809	232	9	rights	right	NOUN
tahrj-4809	232	10	journal	journal	NOUN
tahrj-4809	232	11	,	,	PUNCT
tahrj-4809	232	12	12	12	NUM
tahrj-4809	232	13	(	(	PUNCT
tahrj-4809	232	14	june	june	PROPN
tahrj-4809	232	15	2019	2019	NUM
tahrj-4809	232	16	)	)	PUNCT
tahrj-4809	233	1	pp	pp	ADP
tahrj-4809	233	2	.	.	PUNCT
tahrj-4809	234	1	84	84	NUM
tahrj-4809	234	2	-	-	SYM
tahrj-4809	234	3	104	104	NUM
tahrj-4809	234	4	issn	issn	NOUN
tahrj-4809	234	5	:	:	PUNCT
tahrj-4809	234	6	2340	2340	NUM
tahrj-4809	234	7	-	-	SYM
tahrj-4809	234	8	9592	9592	NUM
tahrj-4809	234	9	doi	doi	NOUN
tahrj-4809	234	10	:	:	PUNCT
tahrj-4809	234	11	10.17561	10.17561	NUM
tahrj-4809	234	12	/	/	SYM
tahrj-4809	234	13	tahrj.n12.5	tahrj.n12.5	PRON
tahrj-4809	234	14	96	96	NUM
tahrj-4809	234	15	on	on	ADP
tahrj-4809	234	16	the	the	DET
tahrj-4809	234	17	other	other	ADJ
tahrj-4809	234	18	hand	hand	NOUN
tahrj-4809	234	19	,	,	PUNCT
tahrj-4809	234	20	moschetti	moschetti	PROPN
tahrj-4809	234	21	explains	explain	VERB
tahrj-4809	234	22	that	that	SCONJ
tahrj-4809	234	23	elements	element	NOUN
tahrj-4809	234	24	of	of	ADP
tahrj-4809	234	25	rationality	rationality	NOUN
tahrj-4809	234	26	are	be	AUX
tahrj-4809	234	27	coherence	coherence	NOUN
tahrj-4809	234	28	between	between	ADP
tahrj-4809	234	29	the	the	DET
tahrj-4809	234	30	objectives	objective	NOUN
tahrj-4809	234	31	that	that	PRON
tahrj-4809	234	32	the	the	DET
tahrj-4809	234	33	legislator	legislator	NOUN
tahrj-4809	234	34	has	have	AUX
tahrj-4809	234	35	set	set	VERB
tahrj-4809	234	36	and	and	CCONJ
tahrj-4809	234	37	the	the	DET
tahrj-4809	234	38	means	mean	NOUN
tahrj-4809	234	39	used	use	VERB
tahrj-4809	234	40	to	to	PART
tahrj-4809	234	41	achieve	achieve	VERB
tahrj-4809	234	42	these	these	DET
tahrj-4809	234	43	aims	aim	NOUN
tahrj-4809	234	44	,	,	PUNCT
tahrj-4809	234	45	consistency	consistency	NOUN
tahrj-4809	234	46	between	between	ADP
tahrj-4809	234	47	individual	individual	ADJ
tahrj-4809	234	48	provisions	provision	NOUN
tahrj-4809	234	49	and	and	CCONJ
tahrj-4809	234	50	the	the	DET
tahrj-4809	234	51	system	system	NOUN
tahrj-4809	234	52	in	in	ADP
tahrj-4809	234	53	which	which	PRON
tahrj-4809	234	54	the	the	DET
tahrj-4809	234	55	rules	rule	NOUN
tahrj-4809	234	56	are	be	AUX
tahrj-4809	234	57	set	set	VERB
tahrj-4809	234	58	,	,	PUNCT
tahrj-4809	234	59	proportionality	proportionality	NOUN
tahrj-4809	234	60	between	between	ADP
tahrj-4809	234	61	the	the	DET
tahrj-4809	234	62	means	mean	NOUN
tahrj-4809	234	63	and	and	CCONJ
tahrj-4809	234	64	the	the	DET
tahrj-4809	234	65	purposes	purpose	NOUN
tahrj-4809	234	66	,	,	PUNCT
tahrj-4809	234	67	and	and	CCONJ
tahrj-4809	234	68	proportionality	proportionality	NOUN
tahrj-4809	234	69	between	between	ADP
tahrj-4809	234	70	loss	loss	NOUN
tahrj-4809	234	71	of	of	ADP
tahrj-4809	234	72	a	a	DET
tahrj-4809	234	73	legal	legal	ADJ
tahrj-4809	234	74	value	value	NOUN
tahrj-4809	234	75	and	and	CCONJ
tahrj-4809	234	76	satisfaction	satisfaction	NOUN
tahrj-4809	234	77	of	of	ADP
tahrj-4809	234	78	other	other	ADJ
tahrj-4809	234	79	legal	legal	ADJ
tahrj-4809	234	80	values12	values12	NOUN
tahrj-4809	234	81	.	.	PUNCT
tahrj-4809	235	1	thus	thus	ADV
tahrj-4809	235	2	,	,	PUNCT
tahrj-4809	235	3	when	when	SCONJ
tahrj-4809	235	4	the	the	DET
tahrj-4809	235	5	legislator	legislator	NOUN
tahrj-4809	235	6	pursues	pursue	VERB
tahrj-4809	235	7	an	an	DET
tahrj-4809	235	8	apparent	apparent	ADJ
tahrj-4809	235	9	extrafiscal	extrafiscal	ADJ
tahrj-4809	235	10	end	end	NOUN
tahrj-4809	235	11	,	,	PUNCT
tahrj-4809	235	12	very	very	ADV
tahrj-4809	235	13	often	often	ADV
tahrj-4809	235	14	it	it	PRON
tahrj-4809	235	15	leads	lead	VERB
tahrj-4809	235	16	to	to	ADP
tahrj-4809	235	17	an	an	DET
tahrj-4809	235	18	illogical	illogical	ADJ
tahrj-4809	235	19	situation	situation	NOUN
tahrj-4809	235	20	,	,	PUNCT
tahrj-4809	235	21	when	when	SCONJ
tahrj-4809	235	22	the	the	DET
tahrj-4809	235	23	means	mean	NOUN
tahrj-4809	235	24	used	use	VERB
tahrj-4809	235	25	do	do	AUX
tahrj-4809	235	26	not	not	PART
tahrj-4809	235	27	help	help	VERB
tahrj-4809	235	28	to	to	PART
tahrj-4809	235	29	reach	reach	VERB
tahrj-4809	235	30	that	that	DET
tahrj-4809	235	31	objective	objective	NOUN
tahrj-4809	235	32	,	,	PUNCT
tahrj-4809	235	33	as	as	SCONJ
tahrj-4809	235	34	we	we	PRON
tahrj-4809	235	35	have	have	AUX
tahrj-4809	235	36	already	already	ADV
tahrj-4809	235	37	had	have	VERB
tahrj-4809	235	38	occasion	occasion	NOUN
tahrj-4809	235	39	to	to	PART
tahrj-4809	235	40	point	point	VERB
tahrj-4809	235	41	out	out	ADP
tahrj-4809	235	42	.	.	PUNCT
tahrj-4809	236	1	so	so	ADV
tahrj-4809	236	2	ideas	idea	NOUN
tahrj-4809	236	3	of	of	ADP
tahrj-4809	236	4	rationality	rationality	NOUN
tahrj-4809	236	5	and	and	CCONJ
tahrj-4809	236	6	justice	justice	NOUN
tahrj-4809	236	7	should	should	AUX
tahrj-4809	236	8	preside	preside	VERB
tahrj-4809	236	9	over	over	ADP
tahrj-4809	236	10	interpretation	interpretation	NOUN
tahrj-4809	236	11	of	of	ADP
tahrj-4809	236	12	the	the	DET
tahrj-4809	236	13	ideas	idea	NOUN
tahrj-4809	236	14	of	of	ADP
tahrj-4809	236	15	non	non	ADJ
tahrj-4809	236	16	-	-	NOUN
tahrj-4809	236	17	confiscation	confiscation	NOUN
tahrj-4809	236	18	and	and	CCONJ
tahrj-4809	236	19	private	private	ADJ
tahrj-4809	236	20	property	property	NOUN
tahrj-4809	236	21	in	in	ADP
tahrj-4809	236	22	tax	tax	NOUN
tahrj-4809	236	23	law	law	NOUN
tahrj-4809	236	24	.	.	PUNCT
tahrj-4809	237	1	in	in	ADP
tahrj-4809	237	2	this	this	DET
tahrj-4809	237	3	way	way	NOUN
tahrj-4809	237	4	,	,	PUNCT
tahrj-4809	237	5	the	the	DET
tahrj-4809	237	6	application	application	NOUN
tahrj-4809	237	7	of	of	ADP
tahrj-4809	237	8	these	these	DET
tahrj-4809	237	9	ideas	idea	NOUN
tahrj-4809	237	10	,	,	PUNCT
tahrj-4809	237	11	which	which	PRON
tahrj-4809	237	12	do	do	AUX
tahrj-4809	237	13	not	not	PART
tahrj-4809	237	14	prove	prove	VERB
tahrj-4809	237	15	rational	rational	ADJ
tahrj-4809	237	16	,	,	PUNCT
tahrj-4809	237	17	are	be	AUX
tahrj-4809	237	18	unlikely	unlikely	ADJ
tahrj-4809	237	19	to	to	PART
tahrj-4809	237	20	be	be	AUX
tahrj-4809	237	21	considered	consider	VERB
tahrj-4809	237	22	right	right	ADJ
tahrj-4809	237	23	.	.	PUNCT
tahrj-4809	238	1	it	it	PRON
tahrj-4809	238	2	is	be	AUX
tahrj-4809	238	3	very	very	ADV
tahrj-4809	238	4	difficult	difficult	ADJ
tahrj-4809	238	5	to	to	PART
tahrj-4809	238	6	determine	determine	VERB
tahrj-4809	238	7	whether	whether	SCONJ
tahrj-4809	238	8	the	the	DET
tahrj-4809	238	9	tax	tax	NOUN
tahrj-4809	238	10	system	system	NOUN
tahrj-4809	238	11	as	as	ADP
tahrj-4809	238	12	a	a	DET
tahrj-4809	238	13	whole	whole	NOUN
tahrj-4809	238	14	is	be	AUX
tahrj-4809	238	15	or	or	CCONJ
tahrj-4809	238	16	is	be	AUX
tahrj-4809	238	17	not	not	PART
tahrj-4809	238	18	confiscatory	confiscatory	ADJ
tahrj-4809	238	19	.	.	PUNCT
tahrj-4809	239	1	in	in	ADP
tahrj-4809	239	2	relation	relation	NOUN
tahrj-4809	239	3	to	to	ADP
tahrj-4809	239	4	what	what	PRON
tahrj-4809	239	5	was	be	AUX
tahrj-4809	239	6	said	say	VERB
tahrj-4809	239	7	above	above	ADV
tahrj-4809	239	8	,	,	PUNCT
tahrj-4809	239	9	all	all	DET
tahrj-4809	239	10	taxes	taxis	NOUN
tahrj-4809	239	11	(	(	PUNCT
tahrj-4809	239	12	not	not	PART
tahrj-4809	239	13	only	only	ADV
tahrj-4809	239	14	direct	direct	ADJ
tahrj-4809	239	15	ones	one	NOUN
tahrj-4809	239	16	)	)	PUNCT
tahrj-4809	239	17	above	above	ADP
tahrj-4809	239	18	50	50	NUM
tahrj-4809	239	19	%	%	NOUN
tahrj-4809	239	20	of	of	ADP
tahrj-4809	239	21	the	the	DET
tahrj-4809	239	22	total	total	ADJ
tahrj-4809	239	23	income	income	NOUN
tahrj-4809	239	24	of	of	ADP
tahrj-4809	239	25	the	the	DET
tahrj-4809	239	26	taxpayer	taxpayer	NOUN
tahrj-4809	239	27	would	would	AUX
tahrj-4809	239	28	begin	begin	VERB
tahrj-4809	239	29	in	in	ADP
tahrj-4809	239	30	principle	principle	NOUN
tahrj-4809	239	31	to	to	PART
tahrj-4809	239	32	clash	clash	VERB
tahrj-4809	239	33	with	with	ADP
tahrj-4809	239	34	the	the	DET
tahrj-4809	239	35	patterns	pattern	NOUN
tahrj-4809	239	36	that	that	PRON
tahrj-4809	239	37	today	today	NOUN
tahrj-4809	239	38	social	social	ADJ
tahrj-4809	239	39	consciousness	consciousness	NOUN
tahrj-4809	239	40	would	would	AUX
tahrj-4809	239	41	recognize	recognize	VERB
tahrj-4809	239	42	as	as	ADV
tahrj-4809	239	43	rational	rational	ADJ
tahrj-4809	239	44	.	.	PUNCT
tahrj-4809	240	1	however	however	ADV
tahrj-4809	240	2	,	,	PUNCT
tahrj-4809	240	3	as	as	SCONJ
tahrj-4809	240	4	we	we	PRON
tahrj-4809	240	5	said	say	VERB
tahrj-4809	240	6	,	,	PUNCT
tahrj-4809	240	7	applying	apply	VERB
tahrj-4809	240	8	this	this	DET
tahrj-4809	240	9	limit	limit	NOUN
tahrj-4809	240	10	of	of	ADP
tahrj-4809	240	11	50	50	NUM
tahrj-4809	240	12	%	%	NOUN
tahrj-4809	240	13	to	to	ADP
tahrj-4809	240	14	the	the	DET
tahrj-4809	240	15	tax	tax	NOUN
tahrj-4809	240	16	system	system	NOUN
tahrj-4809	240	17	as	as	ADP
tahrj-4809	240	18	a	a	DET
tahrj-4809	240	19	whole	whole	NOUN
tahrj-4809	240	20	can	can	AUX
tahrj-4809	240	21	be	be	AUX
tahrj-4809	240	22	very	very	ADV
tahrj-4809	240	23	difficult	difficult	ADJ
tahrj-4809	240	24	in	in	ADP
tahrj-4809	240	25	relation	relation	NOUN
tahrj-4809	240	26	to	to	ADP
tahrj-4809	240	27	the	the	DET
tahrj-4809	240	28	variety	variety	NOUN
tahrj-4809	240	29	of	of	ADP
tahrj-4809	240	30	situations	situation	NOUN
tahrj-4809	240	31	that	that	PRON
tahrj-4809	240	32	may	may	AUX
tahrj-4809	240	33	be	be	AUX
tahrj-4809	240	34	occur	occur	ADJ
tahrj-4809	240	35	in	in	ADP
tahrj-4809	240	36	real	real	ADJ
tahrj-4809	240	37	life	life	NOUN
tahrj-4809	240	38	,	,	PUNCT
tahrj-4809	240	39	and	and	CCONJ
tahrj-4809	240	40	especially	especially	ADV
tahrj-4809	240	41	compared	compare	VERB
tahrj-4809	240	42	to	to	ADP
tahrj-4809	240	43	combined	combine	VERB
tahrj-4809	240	44	direct	direct	ADJ
tahrj-4809	240	45	and	and	CCONJ
tahrj-4809	240	46	indirect	indirect	ADJ
tahrj-4809	240	47	taxation	taxation	NOUN
tahrj-4809	240	48	.	.	PUNCT
tahrj-4809	241	1	a	a	DET
tahrj-4809	241	2	taxpayer	taxpayer	NOUN
tahrj-4809	241	3	may	may	AUX
tahrj-4809	241	4	pay	pay	VERB
tahrj-4809	241	5	tax	tax	NOUN
tahrj-4809	241	6	that	that	PRON
tahrj-4809	241	7	is	be	AUX
tahrj-4809	241	8	more	more	ADJ
tahrj-4809	241	9	than	than	ADP
tahrj-4809	241	10	50	50	NUM
tahrj-4809	241	11	%	%	NOUN
tahrj-4809	241	12	of	of	ADP
tahrj-4809	241	13	his	his	PRON
tahrj-4809	241	14	or	or	CCONJ
tahrj-4809	241	15	her	her	PRON
tahrj-4809	241	16	income	income	NOUN
tahrj-4809	241	17	and	and	CCONJ
tahrj-4809	241	18	in	in	ADP
tahrj-4809	241	19	his	his	PRON
tahrj-4809	241	20	on	on	ADP
tahrj-4809	241	21	her	her	PRON
tahrj-4809	241	22	life	life	NOUN
tahrj-4809	241	23	,	,	PUNCT
tahrj-4809	241	24	not	not	PART
tahrj-4809	241	25	perform	perform	VERB
tahrj-4809	241	26	actions	action	NOUN
tahrj-4809	241	27	of	of	ADP
tahrj-4809	241	28	consumption	consumption	NOUN
tahrj-4809	241	29	that	that	PRON
tahrj-4809	241	30	submit	submit	VERB
tahrj-4809	241	31	him	he	PRON
tahrj-4809	241	32	or	or	CCONJ
tahrj-4809	241	33	her	she	PRON
tahrj-4809	241	34	to	to	PART
tahrj-4809	241	35	sustain	sustain	VERB
tahrj-4809	241	36	for	for	ADP
tahrj-4809	241	37	these	these	DET
tahrj-4809	241	38	a	a	DET
tahrj-4809	241	39	greater	great	ADJ
tahrj-4809	241	40	tax	tax	NOUN
tahrj-4809	241	41	burden	burden	NOUN
tahrj-4809	241	42	than	than	ADP
tahrj-4809	241	43	the	the	DET
tahrj-4809	241	44	value	value	NOUN
tahrj-4809	241	45	of	of	ADP
tahrj-4809	241	46	what	what	PRON
tahrj-4809	241	47	he	he	PRON
tahrj-4809	241	48	or	or	CCONJ
tahrj-4809	241	49	she	she	PRON
tahrj-4809	241	50	buy	buy	VERB
tahrj-4809	241	51	for	for	ADP
tahrj-4809	241	52	consumption	consumption	NOUN
tahrj-4809	241	53	.	.	PUNCT
tahrj-4809	242	1	moreover	moreover	ADV
tahrj-4809	242	2	,	,	PUNCT
tahrj-4809	242	3	we	we	PRON
tahrj-4809	242	4	could	could	AUX
tahrj-4809	242	5	find	find	VERB
tahrj-4809	242	6	other	other	ADJ
tahrj-4809	242	7	taxpayers	taxpayer	NOUN
tahrj-4809	242	8	whose	whose	DET
tahrj-4809	242	9	overall	overall	ADJ
tahrj-4809	242	10	contribution	contribution	NOUN
tahrj-4809	242	11	for	for	ADP
tahrj-4809	242	12	all	all	DET
tahrj-4809	242	13	direct	direct	ADJ
tahrj-4809	242	14	and	and	CCONJ
tahrj-4809	242	15	indirect	indirect	ADJ
tahrj-4809	242	16	taxes	taxis	NOUN
tahrj-4809	242	17	does	do	AUX
tahrj-4809	242	18	not	not	PART
tahrj-4809	242	19	exceed	exceed	VERB
tahrj-4809	242	20	50	50	NUM
tahrj-4809	242	21	%	%	NOUN
tahrj-4809	242	22	of	of	ADP
tahrj-4809	242	23	their	their	PRON
tahrj-4809	242	24	income	income	NOUN
tahrj-4809	242	25	and	and	CCONJ
tahrj-4809	242	26	for	for	ADP
tahrj-4809	242	27	whom	whom	PRON
tahrj-4809	242	28	it	it	PRON
tahrj-4809	242	29	is	be	AUX
tahrj-4809	242	30	usual	usual	ADJ
tahrj-4809	242	31	to	to	PART
tahrj-4809	242	32	perform	perform	VERB
tahrj-4809	242	33	actions	action	NOUN
tahrj-4809	242	34	of	of	ADP
tahrj-4809	242	35	consumption	consumption	NOUN
tahrj-4809	242	36	where	where	SCONJ
tahrj-4809	242	37	the	the	DET
tahrj-4809	242	38	tax	tax	NOUN
tahrj-4809	242	39	burden	burden	NOUN
tahrj-4809	242	40	incurred	incur	VERB
tahrj-4809	242	41	for	for	ADP
tahrj-4809	242	42	these	these	PRON
tahrj-4809	242	43	is	be	AUX
tahrj-4809	242	44	higher	high	ADJ
tahrj-4809	242	45	than	than	ADP
tahrj-4809	242	46	the	the	DET
tahrj-4809	242	47	value	value	NOUN
tahrj-4809	242	48	of	of	ADP
tahrj-4809	242	49	what	what	PRON
tahrj-4809	242	50	they	they	PRON
tahrj-4809	242	51	buy	buy	VERB
tahrj-4809	242	52	for	for	ADP
tahrj-4809	242	53	consumption	consumption	NOUN
tahrj-4809	242	54	.	.	PUNCT
tahrj-4809	243	1	hence	hence	ADV
tahrj-4809	243	2	,	,	PUNCT
tahrj-4809	243	3	in	in	ADP
tahrj-4809	243	4	the	the	DET
tahrj-4809	243	5	search	search	NOUN
tahrj-4809	243	6	for	for	ADP
tahrj-4809	243	7	demarcation	demarcation	NOUN
tahrj-4809	243	8	of	of	ADP
tahrj-4809	243	9	the	the	DET
tahrj-4809	243	10	principle	principle	NOUN
tahrj-4809	243	11	of	of	ADP
tahrj-4809	243	12	non	non	NOUN
tahrj-4809	243	13	-	-	NOUN
tahrj-4809	243	14	confiscation	confiscation	NOUN
tahrj-4809	243	15	,	,	PUNCT
tahrj-4809	243	16	seeking	seek	VERB
tahrj-4809	243	17	that	that	SCONJ
tahrj-4809	243	18	rationality	rationality	NOUN
tahrj-4809	243	19	we	we	PRON
tahrj-4809	243	20	talked	talk	VERB
tahrj-4809	243	21	about	about	ADP
tahrj-4809	243	22	and	and	CCONJ
tahrj-4809	243	23	implementing	implement	VERB
tahrj-4809	243	24	a	a	DET
tahrj-4809	243	25	fair	fair	ADJ
tahrj-4809	243	26	tax	tax	NOUN
tahrj-4809	243	27	system	system	NOUN
tahrj-4809	243	28	,	,	PUNCT
tahrj-4809	243	29	we	we	PRON
tahrj-4809	243	30	have	have	VERB
tahrj-4809	243	31	to	to	PART
tahrj-4809	243	32	start	start	VERB
tahrj-4809	243	33	through	through	ADP
tahrj-4809	243	34	the	the	DET
tahrj-4809	243	35	analysis	analysis	NOUN
tahrj-4809	243	36	of	of	ADP
tahrj-4809	243	37	every	every	DET
tahrj-4809	243	38	tax	tax	NOUN
tahrj-4809	243	39	and	and	CCONJ
tahrj-4809	243	40	the	the	DET
tahrj-4809	243	41	set	set	NOUN
tahrj-4809	243	42	of	of	ADP
tahrj-4809	243	43	taxes	taxis	NOUN
tahrj-4809	243	44	on	on	ADP
tahrj-4809	243	45	the	the	DET
tahrj-4809	243	46	same	same	ADJ
tahrj-4809	243	47	wealth	wealth	NOUN
tahrj-4809	243	48	.	.	PUNCT
tahrj-4809	244	1	then	then	ADV
tahrj-4809	244	2	,	,	PUNCT
tahrj-4809	244	3	regarding	regard	VERB
tahrj-4809	244	4	neither	neither	CCONJ
tahrj-4809	244	5	this	this	DET
tahrj-4809	244	6	rationality	rationality	NOUN
tahrj-4809	244	7	;	;	PUNCT
tahrj-4809	244	8	nor	nor	CCONJ
tahrj-4809	244	9	the	the	DET
tahrj-4809	244	10	tax	tax	NOUN
tahrj-4809	244	11	system	system	NOUN
tahrj-4809	244	12	as	as	ADP
tahrj-4809	244	13	a	a	DET
tahrj-4809	244	14	whole	whole	NOUN
tahrj-4809	244	15	nor	nor	CCONJ
tahrj-4809	244	16	any	any	DET
tahrj-4809	244	17	tax	tax	NOUN
tahrj-4809	244	18	considered	consider	VERB
tahrj-4809	244	19	individually	individually	ADV
tahrj-4809	244	20	or	or	CCONJ
tahrj-4809	244	21	situations	situation	NOUN
tahrj-4809	244	22	of	of	ADP
tahrj-4809	244	23	accumulation	accumulation	NOUN
tahrj-4809	244	24	of	of	ADP
tahrj-4809	244	25	taxes	taxis	NOUN
tahrj-4809	244	26	on	on	ADP
tahrj-4809	244	27	the	the	DET
tahrj-4809	244	28	same	same	ADJ
tahrj-4809	244	29	manifestation	manifestation	NOUN
tahrj-4809	244	30	of	of	ADP
tahrj-4809	244	31	economic	economic	ADJ
tahrj-4809	244	32	capacity	capacity	NOUN
tahrj-4809	244	33	will	will	AUX
tahrj-4809	244	34	prove	prove	VERB
tahrj-4809	244	35	to	to	PART
tahrj-4809	244	36	be	be	AUX
tahrj-4809	244	37	confiscatory	confiscatory	NOUN
tahrj-4809	244	38	or	or	CCONJ
tahrj-4809	244	39	to	to	PART
tahrj-4809	244	40	damage	damage	VERB
tahrj-4809	244	41	private	private	ADJ
tahrj-4809	244	42	property	property	NOUN
tahrj-4809	244	43	rights	right	NOUN
tahrj-4809	244	44	in	in	ADP
tahrj-4809	244	45	tax	tax	NOUN
tahrj-4809	244	46	matters	matter	NOUN
tahrj-4809	244	47	.	.	PUNCT
tahrj-4809	245	1	consequently	consequently	ADV
tahrj-4809	245	2	,	,	PUNCT
tahrj-4809	245	3	the	the	DET
tahrj-4809	245	4	resolution	resolution	NOUN
tahrj-4809	245	5	of	of	ADP
tahrj-4809	245	6	situations	situation	NOUN
tahrj-4809	245	7	of	of	ADP
tahrj-4809	245	8	conflict	conflict	NOUN
tahrj-4809	245	9	regarding	regard	VERB
tahrj-4809	245	10	non	non	NOUN
tahrj-4809	245	11	-	-	NOUN
tahrj-4809	245	12	confiscation	confiscation	NOUN
tahrj-4809	245	13	in	in	ADP
tahrj-4809	245	14	tax	tax	NOUN
tahrj-4809	245	15	matters	matter	NOUN
tahrj-4809	245	16	,	,	PUNCT
tahrj-4809	245	17	complying	comply	VERB
tahrj-4809	245	18	with	with	ADP
tahrj-4809	245	19	the	the	DET
tahrj-4809	245	20	idea	idea	NOUN
tahrj-4809	245	21	of	of	ADP
tahrj-4809	245	22	private	private	ADJ
tahrj-4809	245	23	property	property	NOUN
tahrj-4809	245	24	in	in	ADP
tahrj-4809	245	25	the	the	DET
tahrj-4809	245	26	most	most	ADV
tahrj-4809	245	27	rational	rational	ADJ
tahrj-4809	245	28	possible	possible	ADJ
tahrj-4809	245	29	form	form	NOUN
tahrj-4809	245	30	,	,	PUNCT
tahrj-4809	245	31	should	should	AUX
tahrj-4809	245	32	start	start	VERB
tahrj-4809	245	33	by	by	ADP
tahrj-4809	245	34	examining	examine	VERB
tahrj-4809	245	35	each	each	DET
tahrj-4809	245	36	tax	tax	NOUN
tahrj-4809	245	37	,	,	PUNCT
tahrj-4809	245	38	determining	determine	VERB
tahrj-4809	245	39	whether	whether	SCONJ
tahrj-4809	245	40	it	it	PRON
tahrj-4809	245	41	is	be	AUX
tahrj-4809	245	42	confiscatory	confiscatory	NOUN
tahrj-4809	245	43	or	or	CCONJ
tahrj-4809	245	44	not	not	PART
tahrj-4809	245	45	,	,	PUNCT
tahrj-4809	245	46	and	and	CCONJ
tahrj-4809	245	47	then	then	ADV
tahrj-4809	245	48	,	,	PUNCT
tahrj-4809	245	49	if	if	SCONJ
tahrj-4809	245	50	not	not	PART
tahrj-4809	245	51	individually	individually	ADV
tahrj-4809	245	52	found	find	VERB
tahrj-4809	245	53	to	to	PART
tahrj-4809	245	54	be	be	AUX
tahrj-4809	245	55	confiscatory	confiscatory	ADJ
tahrj-4809	245	56	,	,	PUNCT
tahrj-4809	245	57	we	we	PRON
tahrj-4809	245	58	should	should	AUX
tahrj-4809	245	59	evaluate	evaluate	VERB
tahrj-4809	245	60	the	the	DET
tahrj-4809	245	61	accumulation	accumulation	NOUN
tahrj-4809	245	62	of	of	ADP
tahrj-4809	245	63	tax	tax	NOUN
tahrj-4809	245	64	on	on	ADP
tahrj-4809	245	65	a	a	DET
tahrj-4809	245	66	single	single	ADJ
tahrj-4809	245	67	manifestation	manifestation	NOUN
tahrj-4809	245	68	of	of	ADP
tahrj-4809	245	69	wealth	wealth	NOUN
tahrj-4809	245	70	.	.	PUNCT
tahrj-4809	246	1	later	later	ADV
tahrj-4809	246	2	,	,	PUNCT
tahrj-4809	246	3	once	once	SCONJ
tahrj-4809	246	4	its	its	PRON
tahrj-4809	246	5	confiscatory	confiscatory	NOUN
tahrj-4809	246	6	nature	nature	NOUN
tahrj-4809	246	7	was	be	AUX
tahrj-4809	246	8	determined	determine	VERB
tahrj-4809	246	9	,	,	PUNCT
tahrj-4809	246	10	its	its	PRON
tahrj-4809	246	11	unconstitutionality	unconstitutionality	NOUN
tahrj-4809	246	12	would	would	AUX
tahrj-4809	246	13	be	be	AUX
tahrj-4809	246	14	clear	clear	ADJ
tahrj-4809	246	15	,	,	PUNCT
tahrj-4809	246	16	although	although	SCONJ
tahrj-4809	246	17	the	the	DET
tahrj-4809	246	18	tax	tax	NOUN
tahrj-4809	246	19	system	system	NOUN
tahrj-4809	246	20	as	as	ADP
tahrj-4809	246	21	12	12	NUM
tahrj-4809	246	22	moschetti	moschetti	ADJ
tahrj-4809	246	23	,	,	PUNCT
tahrj-4809	246	24	f.	f.	PROPN
tahrj-4809	246	25	(	(	PUNCT
tahrj-4809	246	26	2003	2003	NUM
tahrj-4809	246	27	)	)	PUNCT
tahrj-4809	246	28	la	la	PROPN
tahrj-4809	246	29	razionalità	razionalità	PROPN
tahrj-4809	246	30	del	del	PROPN
tahrj-4809	246	31	prelievo	prelievo	PROPN
tahrj-4809	246	32	ed	ed	PROPN
tahrj-4809	246	33	il	il	PROPN
tahrj-4809	246	34	concorso	concorso	PROPN
tahrj-4809	246	35	alle	alle	PROPN
tahrj-4809	246	36	spese	spese	PROPN
tahrj-4809	246	37	pubbliche	pubbliche	PROPN
tahrj-4809	246	38	,	,	PUNCT
tahrj-4809	246	39	le	le	X
tahrj-4809	246	40	ragioni	ragioni	PROPN
tahrj-4809	246	41	del	del	PROPN
tahrj-4809	246	42	diritto	diritto	PROPN
tahrj-4809	246	43	tributario	tributario	PROPN
tahrj-4809	246	44	in	in	ADP
tahrj-4809	246	45	europa	europa	PROPN
tahrj-4809	246	46	(	(	PUNCT
tahrj-4809	246	47	giornate	giornate	PROPN
tahrj-4809	246	48	di	di	X
tahrj-4809	246	49	studi	studi	PROPN
tahrj-4809	246	50	per	per	ADP
tahrj-4809	246	51	furio	furio	PROPN
tahrj-4809	246	52	bosello	bosello	PROPN
tahrj-4809	246	53	)	)	PUNCT
tahrj-4809	246	54	,	,	PUNCT
tahrj-4809	246	55	università	università	PROPN
tahrj-4809	246	56	di	di	PROPN
tahrj-4809	246	57	bologna	bologna	PROPN
tahrj-4809	246	58	,	,	PUNCT
tahrj-4809	246	59	www.berliri.giuri.unibo.it	www.berliri.giuri.unibo.it	PROPN
tahrj-4809	246	60	.	.	PUNCT
tahrj-4809	246	61	:	:	PUNCT
tahrj-4809	247	1	4	4	X
tahrj-4809	247	2	.	.	X
tahrj-4809	247	3	extra	extra	ADJ
tahrj-4809	247	4	-	-	ADJ
tahrj-4809	247	5	taxation	taxation	NOUN
tahrj-4809	247	6	and	and	CCONJ
tahrj-4809	247	7	property	property	NOUN
tahrj-4809	247	8	right	right	ADV
tahrj-4809	247	9	in	in	ADP
tahrj-4809	247	10	the	the	DET
tahrj-4809	247	11	european	european	PROPN
tahrj-4809	247	12	union	union	PROPN
tahrj-4809	247	13	law	law	NOUN
tahrj-4809	247	14	the	the	DET
tahrj-4809	247	15	age	age	NOUN
tahrj-4809	247	16	of	of	ADP
tahrj-4809	247	17	human	human	ADJ
tahrj-4809	247	18	rights	right	NOUN
tahrj-4809	247	19	journal	journal	NOUN
tahrj-4809	247	20	,	,	PUNCT
tahrj-4809	247	21	12	12	NUM
tahrj-4809	247	22	(	(	PUNCT
tahrj-4809	247	23	june	june	PROPN
tahrj-4809	247	24	2019	2019	NUM
tahrj-4809	247	25	)	)	PUNCT
tahrj-4809	248	1	pp	pp	ADP
tahrj-4809	248	2	.	.	PUNCT
tahrj-4809	249	1	84	84	NUM
tahrj-4809	249	2	-	-	SYM
tahrj-4809	249	3	104	104	NUM
tahrj-4809	249	4	issn	issn	NOUN
tahrj-4809	249	5	:	:	PUNCT
tahrj-4809	249	6	2340	2340	NUM
tahrj-4809	249	7	-	-	SYM
tahrj-4809	249	8	9592	9592	NUM
tahrj-4809	249	9	doi	doi	NOUN
tahrj-4809	249	10	:	:	PUNCT
tahrj-4809	249	11	10.17561	10.17561	NUM
tahrj-4809	249	12	/	/	SYM
tahrj-4809	249	13	tahrj.n12.5	tahrj.n12.5	DET
tahrj-4809	249	14	97	97	NUM
tahrj-4809	249	15	a	a	DET
tahrj-4809	249	16	whole	whole	NOUN
tahrj-4809	249	17	did	do	AUX
tahrj-4809	249	18	not	not	PART
tahrj-4809	249	19	reach	reach	VERB
tahrj-4809	249	20	the	the	DET
tahrj-4809	249	21	limit	limit	NOUN
tahrj-4809	249	22	described	describe	VERB
tahrj-4809	249	23	above	above	ADV
tahrj-4809	249	24	.	.	PUNCT
tahrj-4809	250	1	and	and	CCONJ
tahrj-4809	250	2	,	,	PUNCT
tahrj-4809	250	3	before	before	ADP
tahrj-4809	250	4	that	that	PRON
tahrj-4809	250	5	,	,	PUNCT
tahrj-4809	250	6	if	if	SCONJ
tahrj-4809	250	7	the	the	DET
tahrj-4809	250	8	tax	tax	NOUN
tahrj-4809	250	9	system	system	NOUN
tahrj-4809	250	10	as	as	ADP
tahrj-4809	250	11	a	a	DET
tahrj-4809	250	12	whole	whole	NOUN
tahrj-4809	250	13	,	,	PUNCT
tahrj-4809	250	14	with	with	ADP
tahrj-4809	250	15	a	a	DET
tahrj-4809	250	16	large	large	ADJ
tahrj-4809	250	17	majority	majority	NOUN
tahrj-4809	250	18	of	of	ADP
tahrj-4809	250	19	taxpayers	taxpayer	NOUN
tahrj-4809	250	20	,	,	PUNCT
tahrj-4809	250	21	exceeded	exceed	VERB
tahrj-4809	250	22	the	the	DET
tahrj-4809	250	23	aforementioned	aforementioned	ADJ
tahrj-4809	250	24	limit	limit	NOUN
tahrj-4809	250	25	,	,	PUNCT
tahrj-4809	250	26	the	the	DET
tahrj-4809	250	27	system	system	NOUN
tahrj-4809	250	28	would	would	AUX
tahrj-4809	250	29	largely	largely	ADV
tahrj-4809	250	30	suffer	suffer	VERB
tahrj-4809	250	31	from	from	ADP
tahrj-4809	250	32	being	be	AUX
tahrj-4809	250	33	confiscable	confiscable	ADJ
tahrj-4809	250	34	and	and	CCONJ
tahrj-4809	250	35	thus	thus	ADV
tahrj-4809	250	36	,	,	PUNCT
tahrj-4809	250	37	unconstitutional	unconstitutional	ADJ
tahrj-4809	250	38	,	,	PUNCT
tahrj-4809	250	39	although	although	SCONJ
tahrj-4809	250	40	its	its	PRON
tahrj-4809	250	41	taxes	taxis	NOUN
tahrj-4809	250	42	or	or	CCONJ
tahrj-4809	250	43	partial	partial	ADJ
tahrj-4809	250	44	accumulations	accumulation	NOUN
tahrj-4809	250	45	did	do	AUX
tahrj-4809	250	46	not	not	PART
tahrj-4809	250	47	give	give	VERB
tahrj-4809	250	48	this	this	DET
tahrj-4809	250	49	appearance	appearance	NOUN
tahrj-4809	250	50	examining	examine	VERB
tahrj-4809	250	51	them	they	PRON
tahrj-4809	250	52	individually	individually	ADV
tahrj-4809	250	53	.	.	PUNCT
tahrj-4809	251	1	specifying	specify	VERB
tahrj-4809	251	2	all	all	DET
tahrj-4809	251	3	the	the	DET
tahrj-4809	251	4	stated	state	VERB
tahrj-4809	251	5	ideas	idea	NOUN
tahrj-4809	251	6	and	and	CCONJ
tahrj-4809	251	7	the	the	DET
tahrj-4809	251	8	limits	limit	NOUN
tahrj-4809	251	9	of	of	ADP
tahrj-4809	251	10	what	what	PRON
tahrj-4809	251	11	the	the	DET
tahrj-4809	251	12	tax	tax	NOUN
tahrj-4809	251	13	system	system	NOUN
tahrj-4809	251	14	as	as	ADP
tahrj-4809	251	15	a	a	DET
tahrj-4809	251	16	whole	whole	NOUN
tahrj-4809	251	17	can	can	AUX
tahrj-4809	251	18	expect	expect	VERB
tahrj-4809	251	19	,	,	PUNCT
tahrj-4809	251	20	the	the	DET
tahrj-4809	251	21	tax	tax	NOUN
tahrj-4809	251	22	on	on	ADP
tahrj-4809	251	23	some	some	DET
tahrj-4809	251	24	consumptions	consumption	NOUN
tahrj-4809	251	25	may	may	AUX
tahrj-4809	251	26	already	already	ADV
tahrj-4809	251	27	be	be	AUX
tahrj-4809	251	28	confiscatory	confiscatory	ADJ
tahrj-4809	251	29	.	.	PUNCT
tahrj-4809	252	1	therefore	therefore	ADV
tahrj-4809	252	2	,	,	PUNCT
tahrj-4809	252	3	in	in	ADP
tahrj-4809	252	4	relation	relation	NOUN
tahrj-4809	252	5	to	to	ADP
tahrj-4809	252	6	the	the	DET
tahrj-4809	252	7	consumption	consumption	NOUN
tahrj-4809	252	8	of	of	ADP
tahrj-4809	252	9	each	each	DET
tahrj-4809	252	10	type	type	NOUN
tahrj-4809	252	11	of	of	ADP
tahrj-4809	252	12	good	good	NOUN
tahrj-4809	252	13	,	,	PUNCT
tahrj-4809	252	14	in	in	ADP
tahrj-4809	252	15	particular	particular	ADJ
tahrj-4809	252	16	,	,	PUNCT
tahrj-4809	252	17	we	we	PRON
tahrj-4809	252	18	must	must	AUX
tahrj-4809	252	19	proceed	proceed	VERB
tahrj-4809	252	20	by	by	ADP
tahrj-4809	252	21	determining	determine	VERB
tahrj-4809	252	22	whether	whether	SCONJ
tahrj-4809	252	23	each	each	DET
tahrj-4809	252	24	tax	tax	NOUN
tahrj-4809	252	25	individually	individually	ADV
tahrj-4809	252	26	considered	consider	VERB
tahrj-4809	252	27	can	can	AUX
tahrj-4809	252	28	be	be	AUX
tahrj-4809	252	29	confiscatory	confiscatory	ADJ
tahrj-4809	252	30	and	and	CCONJ
tahrj-4809	252	31	then	then	ADV
tahrj-4809	252	32	evaluate	evaluate	VERB
tahrj-4809	252	33	the	the	DET
tahrj-4809	252	34	accumulation	accumulation	NOUN
tahrj-4809	252	35	of	of	ADP
tahrj-4809	252	36	taxes	taxis	NOUN
tahrj-4809	252	37	,	,	PUNCT
tahrj-4809	252	38	that	that	ADV
tahrj-4809	252	39	is	is	ADV
tahrj-4809	252	40	,	,	PUNCT
tahrj-4809	252	41	the	the	DET
tahrj-4809	252	42	circumstances	circumstance	NOUN
tahrj-4809	252	43	of	of	ADP
tahrj-4809	252	44	double	double	ADJ
tahrj-4809	252	45	or	or	CCONJ
tahrj-4809	252	46	multiple	multiple	ADJ
tahrj-4809	252	47	taxation	taxation	NOUN
tahrj-4809	252	48	on	on	ADP
tahrj-4809	252	49	each	each	DET
tahrj-4809	252	50	consumption	consumption	NOUN
tahrj-4809	252	51	and	and	CCONJ
tahrj-4809	252	52	in	in	ADP
tahrj-4809	252	53	particular	particular	ADJ
tahrj-4809	252	54	whether	whether	SCONJ
tahrj-4809	252	55	they	they	PRON
tahrj-4809	252	56	can	can	AUX
tahrj-4809	252	57	be	be	AUX
tahrj-4809	252	58	confiscatory	confiscatory	ADJ
tahrj-4809	252	59	.	.	PUNCT
tahrj-4809	253	1	to	to	ADP
tahrj-4809	253	2	this	this	DET
tahrj-4809	253	3	end	end	NOUN
tahrj-4809	253	4	,	,	PUNCT
tahrj-4809	253	5	neither	neither	CCONJ
tahrj-4809	253	6	each	each	DET
tahrj-4809	253	7	tax	tax	NOUN
tahrj-4809	253	8	individually	individually	ADV
tahrj-4809	253	9	considered	consider	VERB
tahrj-4809	253	10	nor	nor	CCONJ
tahrj-4809	253	11	the	the	DET
tahrj-4809	253	12	set	set	NOUN
tahrj-4809	253	13	of	of	ADP
tahrj-4809	253	14	taxes	taxis	NOUN
tahrj-4809	253	15	on	on	ADP
tahrj-4809	253	16	consumption	consumption	NOUN
tahrj-4809	253	17	of	of	ADP
tahrj-4809	253	18	any	any	DET
tahrj-4809	253	19	type	type	NOUN
tahrj-4809	253	20	of	of	ADP
tahrj-4809	253	21	goods	good	NOUN
tahrj-4809	253	22	can	can	AUX
tahrj-4809	253	23	be	be	AUX
tahrj-4809	253	24	a	a	DET
tahrj-4809	253	25	greater	great	ADJ
tahrj-4809	253	26	tax	tax	NOUN
tahrj-4809	253	27	burden	burden	NOUN
tahrj-4809	253	28	than	than	ADP
tahrj-4809	253	29	the	the	DET
tahrj-4809	253	30	value	value	NOUN
tahrj-4809	253	31	of	of	ADP
tahrj-4809	253	32	what	what	PRON
tahrj-4809	253	33	enters	enter	VERB
tahrj-4809	253	34	the	the	DET
tahrj-4809	253	35	assets	asset	NOUN
tahrj-4809	253	36	of	of	ADP
tahrj-4809	253	37	the	the	DET
tahrj-4809	253	38	taxpayer	taxpayer	NOUN
tahrj-4809	253	39	,	,	PUNCT
tahrj-4809	253	40	which	which	PRON
tahrj-4809	253	41	is	be	AUX
tahrj-4809	253	42	what	what	PRON
tahrj-4809	253	43	can	can	AUX
tahrj-4809	253	44	be	be	AUX
tahrj-4809	253	45	consumed	consume	VERB
tahrj-4809	253	46	.	.	PUNCT
tahrj-4809	254	1	a	a	DET
tahrj-4809	254	2	violation	violation	NOUN
tahrj-4809	254	3	of	of	ADP
tahrj-4809	254	4	this	this	DET
tahrj-4809	254	5	limit	limit	NOUN
tahrj-4809	254	6	implies	imply	VERB
tahrj-4809	254	7	rupture	rupture	NOUN
tahrj-4809	254	8	of	of	ADP
tahrj-4809	254	9	the	the	DET
tahrj-4809	254	10	idea	idea	NOUN
tahrj-4809	254	11	of	of	ADP
tahrj-4809	254	12	private	private	ADJ
tahrj-4809	254	13	property	property	NOUN
tahrj-4809	254	14	.	.	PUNCT
tahrj-4809	255	1	in	in	ADP
tahrj-4809	255	2	order	order	NOUN
tahrj-4809	255	3	to	to	PART
tahrj-4809	255	4	consume	consume	VERB
tahrj-4809	255	5	it	it	PRON
tahrj-4809	255	6	more	more	ADV
tahrj-4809	255	7	than	than	ADP
tahrj-4809	255	8	twice	twice	DET
tahrj-4809	255	9	what	what	PRON
tahrj-4809	255	10	enters	enter	VERB
tahrj-4809	255	11	would	would	AUX
tahrj-4809	255	12	outflow	outflow	VERB
tahrj-4809	255	13	.	.	PUNCT
tahrj-4809	256	1	public	public	ADJ
tahrj-4809	256	2	finance	finance	NOUN
tahrj-4809	256	3	would	would	AUX
tahrj-4809	256	4	take	take	VERB
tahrj-4809	256	5	away	away	ADV
tahrj-4809	256	6	more	more	ADJ
tahrj-4809	256	7	than	than	ADP
tahrj-4809	256	8	what	what	PRON
tahrj-4809	256	9	we	we	PRON
tahrj-4809	256	10	have	have	AUX
tahrj-4809	256	11	acquired	acquire	VERB
tahrj-4809	256	12	is	be	AUX
tahrj-4809	256	13	worth	worth	ADJ
tahrj-4809	256	14	,	,	PUNCT
tahrj-4809	256	15	and	and	CCONJ
tahrj-4809	256	16	property	property	NOUN
tahrj-4809	256	17	would	would	AUX
tahrj-4809	256	18	become	become	VERB
tahrj-4809	256	19	more	more	ADV
tahrj-4809	256	20	public	public	ADJ
tahrj-4809	256	21	than	than	ADP
tahrj-4809	256	22	private	private	ADJ
tahrj-4809	256	23	.	.	PUNCT
tahrj-4809	257	1	this	this	PRON
tahrj-4809	257	2	would	would	AUX
tahrj-4809	257	3	be	be	AUX
tahrj-4809	257	4	something	something	PRON
tahrj-4809	257	5	irrational	irrational	ADJ
tahrj-4809	257	6	and	and	CCONJ
tahrj-4809	257	7	,	,	PUNCT
tahrj-4809	257	8	as	as	ADP
tahrj-4809	257	9	such	such	ADJ
tahrj-4809	257	10	,	,	PUNCT
tahrj-4809	257	11	clearly	clearly	ADV
tahrj-4809	257	12	unfair	unfair	ADJ
tahrj-4809	257	13	.	.	PUNCT
tahrj-4809	258	1	according	accord	VERB
tahrj-4809	258	2	to	to	ADP
tahrj-4809	258	3	what	what	PRON
tahrj-4809	258	4	has	have	AUX
tahrj-4809	258	5	been	be	AUX
tahrj-4809	258	6	said	say	VERB
tahrj-4809	258	7	,	,	PUNCT
tahrj-4809	258	8	we	we	PRON
tahrj-4809	258	9	mean	mean	VERB
tahrj-4809	258	10	that	that	SCONJ
tahrj-4809	258	11	there	there	PRON
tahrj-4809	258	12	should	should	AUX
tahrj-4809	258	13	be	be	AUX
tahrj-4809	258	14	a	a	DET
tahrj-4809	258	15	limit	limit	NOUN
tahrj-4809	258	16	on	on	ADP
tahrj-4809	258	17	nonconfiscatory	nonconfiscatory	ADJ
tahrj-4809	258	18	taxation	taxation	NOUN
tahrj-4809	258	19	on	on	ADP
tahrj-4809	258	20	consumption	consumption	NOUN
tahrj-4809	258	21	,	,	PUNCT
tahrj-4809	258	22	and	and	CCONJ
tahrj-4809	258	23	thus	thus	ADV
tahrj-4809	258	24	respect	respect	NOUN
tahrj-4809	258	25	for	for	ADP
tahrj-4809	258	26	the	the	DET
tahrj-4809	258	27	right	right	NOUN
tahrj-4809	258	28	of	of	ADP
tahrj-4809	258	29	private	private	ADJ
tahrj-4809	258	30	property	property	NOUN
tahrj-4809	258	31	in	in	ADP
tahrj-4809	258	32	this	this	DET
tahrj-4809	258	33	area	area	NOUN
tahrj-4809	258	34	of	of	ADP
tahrj-4809	258	35	taxation	taxation	NOUN
tahrj-4809	258	36	,	,	PUNCT
tahrj-4809	258	37	examining	examine	VERB
tahrj-4809	258	38	it	it	PRON
tahrj-4809	258	39	not	not	PART
tahrj-4809	258	40	only	only	ADV
tahrj-4809	258	41	in	in	ADP
tahrj-4809	258	42	reference	reference	NOUN
tahrj-4809	258	43	to	to	ADP
tahrj-4809	258	44	consumption	consumption	NOUN
tahrj-4809	258	45	in	in	ADP
tahrj-4809	258	46	general	general	ADJ
tahrj-4809	258	47	in	in	ADP
tahrj-4809	258	48	its	its	PRON
tahrj-4809	258	49	totality	totality	NOUN
tahrj-4809	258	50	,	,	PUNCT
tahrj-4809	258	51	but	but	CCONJ
tahrj-4809	258	52	also	also	ADV
tahrj-4809	258	53	in	in	ADP
tahrj-4809	258	54	relation	relation	NOUN
tahrj-4809	258	55	to	to	ADP
tahrj-4809	258	56	the	the	DET
tahrj-4809	258	57	consumption	consumption	NOUN
tahrj-4809	258	58	of	of	ADP
tahrj-4809	258	59	each	each	DET
tahrj-4809	258	60	type	type	NOUN
tahrj-4809	258	61	of	of	ADP
tahrj-4809	258	62	good	good	NOUN
tahrj-4809	258	63	whose	whose	DET
tahrj-4809	258	64	taxation	taxation	NOUN
tahrj-4809	258	65	in	in	ADP
tahrj-4809	258	66	itself	itself	PRON
tahrj-4809	258	67	could	could	AUX
tahrj-4809	258	68	be	be	AUX
tahrj-4809	258	69	identified	identify	VERB
tahrj-4809	258	70	as	as	ADP
tahrj-4809	258	71	confiscatory	confiscatory	NOUN
tahrj-4809	258	72	.	.	PUNCT
tahrj-4809	259	1	excise	excise	NOUN
tahrj-4809	259	2	duties	duty	NOUN
tahrj-4809	259	3	were	be	AUX
tahrj-4809	259	4	born	bear	VERB
tahrj-4809	259	5	with	with	ADP
tahrj-4809	259	6	an	an	DET
tahrj-4809	259	7	intended	intended	ADJ
tahrj-4809	259	8	extra	extra	ADJ
tahrj-4809	259	9	fiscal	fiscal	ADJ
tahrj-4809	259	10	purpose	purpose	NOUN
tahrj-4809	259	11	,	,	PUNCT
tahrj-4809	259	12	looking	look	VERB
tahrj-4809	259	13	for	for	ADP
tahrj-4809	259	14	a	a	DET
tahrj-4809	259	15	higher	high	ADJ
tahrj-4809	259	16	tax	tax	NOUN
tahrj-4809	259	17	burden	burden	NOUN
tahrj-4809	259	18	for	for	ADP
tahrj-4809	259	19	certain	certain	ADJ
tahrj-4809	259	20	consumptions	consumption	NOUN
tahrj-4809	259	21	which	which	PRON
tahrj-4809	259	22	the	the	DET
tahrj-4809	259	23	governments	government	NOUN
tahrj-4809	259	24	were	be	AUX
tahrj-4809	259	25	trying	try	VERB
tahrj-4809	259	26	to	to	PART
tahrj-4809	259	27	limit	limit	VERB
tahrj-4809	259	28	,	,	PUNCT
tahrj-4809	259	29	thus	thus	ADV
tahrj-4809	259	30	making	make	VERB
tahrj-4809	259	31	up	up	ADP
tahrj-4809	259	32	for	for	ADP
tahrj-4809	259	33	their	their	PRON
tahrj-4809	259	34	high	high	ADJ
tahrj-4809	259	35	social	social	ADJ
tahrj-4809	259	36	cost	cost	NOUN
tahrj-4809	259	37	or	or	CCONJ
tahrj-4809	259	38	environmental	environmental	ADJ
tahrj-4809	259	39	impact	impact	NOUN
tahrj-4809	259	40	.	.	PUNCT
tahrj-4809	260	1	what	what	PRON
tahrj-4809	260	2	happens	happen	VERB
tahrj-4809	260	3	is	be	AUX
tahrj-4809	260	4	that	that	SCONJ
tahrj-4809	260	5	this	this	DET
tahrj-4809	260	6	tax	tax	NOUN
tahrj-4809	260	7	burden	burden	NOUN
tahrj-4809	260	8	,	,	PUNCT
tahrj-4809	260	9	higher	high	ADJ
tahrj-4809	260	10	because	because	SCONJ
tahrj-4809	260	11	of	of	ADP
tahrj-4809	260	12	certain	certain	ADJ
tahrj-4809	260	13	specific	specific	ADJ
tahrj-4809	260	14	consumption	consumption	NOUN
tahrj-4809	260	15	through	through	ADP
tahrj-4809	260	16	excise	excise	NOUN
tahrj-4809	260	17	duties	duty	NOUN
tahrj-4809	260	18	,	,	PUNCT
tahrj-4809	260	19	should	should	AUX
tahrj-4809	260	20	be	be	AUX
tahrj-4809	260	21	added	add	VERB
tahrj-4809	260	22	to	to	ADP
tahrj-4809	260	23	the	the	DET
tahrj-4809	260	24	tax	tax	NOUN
tahrj-4809	260	25	burden	burden	NOUN
tahrj-4809	260	26	by	by	ADP
tahrj-4809	260	27	consumption	consumption	NOUN
tahrj-4809	260	28	itself	itself	PRON
tahrj-4809	260	29	,	,	PUNCT
tahrj-4809	260	30	as	as	ADP
tahrj-4809	260	31	any	any	DET
tahrj-4809	260	32	product	product	NOUN
tahrj-4809	260	33	or	or	CCONJ
tahrj-4809	260	34	service	service	NOUN
tahrj-4809	260	35	in	in	ADP
tahrj-4809	260	36	general	general	ADJ
tahrj-4809	260	37	,	,	PUNCT
tahrj-4809	260	38	through	through	ADP
tahrj-4809	260	39	value	value	NOUN
tahrj-4809	260	40	-	-	PUNCT
tahrj-4809	260	41	added	add	VERB
tahrj-4809	260	42	tax	tax	NOUN
tahrj-4809	260	43	.	.	PUNCT
tahrj-4809	261	1	what	what	PRON
tahrj-4809	261	2	really	really	ADV
tahrj-4809	261	3	happens	happen	VERB
tahrj-4809	261	4	is	be	AUX
tahrj-4809	261	5	that	that	SCONJ
tahrj-4809	261	6	in	in	ADP
tahrj-4809	261	7	the	the	DET
tahrj-4809	261	8	latter	latter	ADJ
tahrj-4809	261	9	tax	tax	NOUN
tahrj-4809	261	10	you	you	PRON
tahrj-4809	261	11	must	must	AUX
tahrj-4809	261	12	pay	pay	VERB
tahrj-4809	261	13	not	not	PART
tahrj-4809	261	14	only	only	ADV
tahrj-4809	261	15	for	for	ADP
tahrj-4809	261	16	the	the	DET
tahrj-4809	261	17	price	price	NOUN
tahrj-4809	261	18	of	of	ADP
tahrj-4809	261	19	the	the	DET
tahrj-4809	261	20	consumed	consumed	ADJ
tahrj-4809	261	21	product	product	NOUN
tahrj-4809	261	22	itself	itself	PRON
tahrj-4809	261	23	,	,	PUNCT
tahrj-4809	261	24	but	but	CCONJ
tahrj-4809	261	25	also	also	ADV
tahrj-4809	261	26	for	for	ADP
tahrj-4809	261	27	the	the	DET
tahrj-4809	261	28	tax	tax	NOUN
tahrj-4809	261	29	burden	burden	NOUN
tahrj-4809	261	30	which	which	PRON
tahrj-4809	261	31	has	have	AUX
tahrj-4809	261	32	represented	represent	VERB
tahrj-4809	261	33	the	the	DET
tahrj-4809	261	34	corresponding	corresponding	ADJ
tahrj-4809	261	35	excise	excise	NOUN
tahrj-4809	261	36	duty	duty	NOUN
tahrj-4809	261	37	,	,	PUNCT
tahrj-4809	261	38	with	with	ADP
tahrj-4809	261	39	the	the	DET
tahrj-4809	261	40	exception	exception	NOUN
tahrj-4809	261	41	of	of	ADP
tahrj-4809	261	42	the	the	DET
tahrj-4809	261	43	excise	excise	NOUN
tahrj-4809	261	44	duty	duty	NOUN
tahrj-4809	261	45	on	on	ADP
tahrj-4809	261	46	certain	certain	ADJ
tahrj-4809	261	47	means	mean	NOUN
tahrj-4809	261	48	of	of	ADP
tahrj-4809	261	49	transport	transport	NOUN
tahrj-4809	261	50	.	.	PUNCT
tahrj-4809	262	1	viii	viii	PROPN
tahrj-4809	262	2	.	.	PUNCT
tahrj-4809	263	1	excise	excise	NOUN
tahrj-4809	263	2	duties	duty	NOUN
tahrj-4809	263	3	in	in	ADP
tahrj-4809	263	4	the	the	DET
tahrj-4809	263	5	perspective	perspective	NOUN
tahrj-4809	263	6	of	of	ADP
tahrj-4809	263	7	the	the	DET
tahrj-4809	263	8	eu	eu	PROPN
tahrj-4809	263	9	legal	legal	ADJ
tahrj-4809	263	10	system	system	NOUN
tahrj-4809	263	11	,	,	PUNCT
tahrj-4809	263	12	the	the	DET
tahrj-4809	263	13	debate	debate	NOUN
tahrj-4809	263	14	concerning	concern	VERB
tahrj-4809	263	15	the	the	DET
tahrj-4809	263	16	current	current	ADJ
tahrj-4809	263	17	issues	issue	NOUN
tahrj-4809	263	18	of	of	ADP
tahrj-4809	263	19	the	the	DET
tahrj-4809	263	20	excise	excise	NOUN
tahrj-4809	263	21	duties	duty	NOUN
tahrj-4809	263	22	is	be	AUX
tahrj-4809	263	23	normally	normally	ADV
tahrj-4809	263	24	focused	focus	VERB
tahrj-4809	263	25	on	on	ADP
tahrj-4809	263	26	two	two	NUM
tahrj-4809	263	27	points	point	NOUN
tahrj-4809	263	28	.	.	PUNCT
tahrj-4809	264	1	on	on	ADP
tahrj-4809	264	2	the	the	DET
tahrj-4809	264	3	one	one	NUM
tahrj-4809	264	4	hand	hand	NOUN
tahrj-4809	264	5	,	,	PUNCT
tahrj-4809	264	6	the	the	DET
tahrj-4809	264	7	question	question	NOUN
tahrj-4809	264	8	is	be	AUX
tahrj-4809	264	9	if	if	SCONJ
tahrj-4809	264	10	these	these	DET
tahrj-4809	264	11	indirect	indirect	ADJ
tahrj-4809	264	12	taxes	taxis	NOUN
tahrj-4809	264	13	are	be	AUX
tahrj-4809	264	14	compatible	compatible	ADJ
tahrj-4809	264	15	or	or	CCONJ
tahrj-4809	264	16	not	not	PART
tahrj-4809	264	17	with	with	ADP
tahrj-4809	264	18	their	their	PRON
tahrj-4809	264	19	non	non	ADJ
tahrj-4809	264	20	-	-	ADJ
tahrj-4809	264	21	tax	tax	ADJ
tahrj-4809	264	22	rationale	rationale	NOUN
tahrj-4809	264	23	of	of	ADP
tahrj-4809	264	24	the	the	DET
tahrj-4809	264	25	protection	protection	NOUN
tahrj-4809	264	26	of	of	ADP
tahrj-4809	264	27	the	the	DET
tahrj-4809	264	28	environment	environment	NOUN
tahrj-4809	264	29	.	.	PUNCT
tahrj-4809	265	1	on	on	ADP
tahrj-4809	265	2	the	the	DET
tahrj-4809	265	3	other	other	ADJ
tahrj-4809	265	4	,	,	PUNCT
tahrj-4809	265	5	we	we	PRON
tahrj-4809	265	6	find	find	VERB
tahrj-4809	265	7	the	the	DET
tahrj-4809	265	8	consideration	consideration	NOUN
tahrj-4809	265	9	that	that	SCONJ
tahrj-4809	265	10	the	the	DET
tahrj-4809	265	11	lack	lack	NOUN
tahrj-4809	265	12	of	of	ADP
tahrj-4809	265	13	a	a	DET
tahrj-4809	265	14	tighter	tight	ADJ
tahrj-4809	265	15	fiscal	fiscal	ADJ
tahrj-4809	265	16	harmonization	harmonization	NOUN
tahrj-4809	265	17	of	of	ADP
tahrj-4809	265	18	these	these	DET
tahrj-4809	265	19	taxes	taxis	NOUN
tahrj-4809	265	20	in	in	ADP
tahrj-4809	265	21	the	the	DET
tahrj-4809	265	22	eu	eu	PROPN
tahrj-4809	265	23	could	could	AUX
tahrj-4809	265	24	imply	imply	VERB
tahrj-4809	265	25	an	an	DET
tahrj-4809	265	26	issue	issue	NOUN
tahrj-4809	265	27	for	for	ADP
tahrj-4809	265	28	the	the	DET
tahrj-4809	265	29	free	free	ADJ
tahrj-4809	265	30	competition	competition	NOUN
tahrj-4809	265	31	in	in	ADP
tahrj-4809	265	32	the	the	DET
tahrj-4809	265	33	member	member	NOUN
tahrj-4809	265	34	states	state	NOUN
tahrj-4809	265	35	,	,	PUNCT
tahrj-4809	265	36	considering	consider	VERB
tahrj-4809	265	37	that	that	SCONJ
tahrj-4809	265	38	some	some	DET
tahrj-4809	265	39	differences	difference	NOUN
tahrj-4809	265	40	on	on	ADP
tahrj-4809	265	41	the	the	DET
tahrj-4809	265	42	taxation	taxation	NOUN
tahrj-4809	265	43	of	of	ADP
tahrj-4809	265	44	the	the	DET
tahrj-4809	265	45	energy	energy	NOUN
tahrj-4809	265	46	or	or	CCONJ
tahrj-4809	265	47	of	of	ADP
tahrj-4809	265	48	the	the	DET
tahrj-4809	265	49	energetic	energetic	ADJ
tahrj-4809	265	50	products	product	NOUN
tahrj-4809	265	51	between	between	ADP
tahrj-4809	265	52	the	the	DET
tahrj-4809	265	53	single	single	ADJ
tahrj-4809	265	54	states	state	NOUN
tahrj-4809	265	55	cold	cold	ADJ
tahrj-4809	265	56	distort	distort	VERB
tahrj-4809	265	57	the	the	DET
tahrj-4809	265	58	competition	competition	NOUN
tahrj-4809	265	59	,	,	PUNCT
tahrj-4809	265	60	pushing	push	VERB
tahrj-4809	265	61	the	the	DET
tahrj-4809	265	62	companies	company	NOUN
tahrj-4809	265	63	that	that	PRON
tahrj-4809	265	64	have	have	VERB
tahrj-4809	265	65	to	to	PART
tahrj-4809	265	66	consume	consume	VERB
tahrj-4809	265	67	a	a	DET
tahrj-4809	265	68	lot	lot	NOUN
tahrj-4809	265	69	of	of	ADP
tahrj-4809	265	70	energy	energy	NOUN
tahrj-4809	265	71	to	to	PART
tahrj-4809	265	72	establish	establish	VERB
tahrj-4809	265	73	themselves	themselves	PRON
tahrj-4809	265	74	in	in	ADP
tahrj-4809	265	75	other	other	ADJ
tahrj-4809	265	76	countries	country	NOUN
tahrj-4809	265	77	,	,	PUNCT
tahrj-4809	265	78	where	where	SCONJ
tahrj-4809	265	79	the	the	DET
tahrj-4809	265	80	taxation	taxation	NOUN
tahrj-4809	265	81	on	on	ADP
tahrj-4809	265	82	the	the	DET
tahrj-4809	265	83	energy	energy	NOUN
tahrj-4809	265	84	is	be	AUX
tahrj-4809	265	85	lower	low	ADJ
tahrj-4809	265	86	.	.	PUNCT
tahrj-4809	266	1	carlos	carlos	PROPN
tahrj-4809	266	2	maría	maría	PROPN
tahrj-4809	266	3	lópez	lópez	PROPN
tahrj-4809	266	4	espadafor	espadafor	ADP
tahrj-4809	266	5	the	the	DET
tahrj-4809	266	6	age	age	NOUN
tahrj-4809	266	7	of	of	ADP
tahrj-4809	266	8	human	human	ADJ
tahrj-4809	266	9	rights	right	NOUN
tahrj-4809	266	10	journal	journal	NOUN
tahrj-4809	266	11	,	,	PUNCT
tahrj-4809	266	12	12	12	NUM
tahrj-4809	266	13	(	(	PUNCT
tahrj-4809	266	14	june	june	PROPN
tahrj-4809	266	15	2019	2019	NUM
tahrj-4809	266	16	)	)	PUNCT
tahrj-4809	267	1	pp	pp	ADP
tahrj-4809	267	2	.	.	PUNCT
tahrj-4809	268	1	84	84	NUM
tahrj-4809	268	2	-	-	SYM
tahrj-4809	268	3	104	104	NUM
tahrj-4809	268	4	issn	issn	NOUN
tahrj-4809	268	5	:	:	PUNCT
tahrj-4809	268	6	2340	2340	NUM
tahrj-4809	268	7	-	-	SYM
tahrj-4809	268	8	9592	9592	NUM
tahrj-4809	268	9	doi	doi	NOUN
tahrj-4809	268	10	:	:	PUNCT
tahrj-4809	268	11	10.17561	10.17561	NUM
tahrj-4809	268	12	/	/	SYM
tahrj-4809	268	13	tahrj.n12.5	tahrj.n12.5	DET
tahrj-4809	268	14	98	98	NUM
tahrj-4809	268	15	in	in	ADP
tahrj-4809	268	16	other	other	ADJ
tahrj-4809	268	17	cases	case	NOUN
tahrj-4809	268	18	,	,	PUNCT
tahrj-4809	268	19	however	however	ADV
tahrj-4809	268	20	,	,	PUNCT
tahrj-4809	268	21	the	the	DET
tahrj-4809	268	22	creation	creation	NOUN
tahrj-4809	268	23	of	of	ADP
tahrj-4809	268	24	new	new	ADJ
tahrj-4809	268	25	indirect	indirect	ADJ
tahrj-4809	268	26	taxes	taxis	NOUN
tahrj-4809	268	27	on	on	ADP
tahrj-4809	268	28	specific	specific	ADJ
tahrj-4809	268	29	consumptions	consumption	NOUN
tahrj-4809	268	30	by	by	ADP
tahrj-4809	268	31	the	the	DET
tahrj-4809	268	32	european	european	ADJ
tahrj-4809	268	33	countries	country	NOUN
tahrj-4809	268	34	,	,	PUNCT
tahrj-4809	268	35	out	out	ADP
tahrj-4809	268	36	of	of	ADP
tahrj-4809	268	37	the	the	DET
tahrj-4809	268	38	category	category	NOUN
tahrj-4809	268	39	of	of	ADP
tahrj-4809	268	40	the	the	DET
tahrj-4809	268	41	harmonized	harmonized	ADJ
tahrj-4809	268	42	excise	excise	NOUN
tahrj-4809	268	43	duties	duty	NOUN
tahrj-4809	268	44	,	,	PUNCT
tahrj-4809	268	45	rises	rise	VERB
tahrj-4809	268	46	the	the	DET
tahrj-4809	268	47	discussion	discussion	NOUN
tahrj-4809	268	48	over	over	ADP
tahrj-4809	268	49	this	this	DET
tahrj-4809	268	50	new	new	ADJ
tahrj-4809	268	51	indirect	indirect	ADJ
tahrj-4809	268	52	taxes	taxis	NOUN
tahrj-4809	268	53	,	,	PUNCT
tahrj-4809	268	54	concerning	concern	VERB
tahrj-4809	268	55	their	their	PRON
tahrj-4809	268	56	compatibility	compatibility	NOUN
tahrj-4809	268	57	with	with	ADP
tahrj-4809	268	58	the	the	DET
tahrj-4809	268	59	valueadded	valueadded	ADJ
tahrj-4809	268	60	tax	tax	NOUN
tahrj-4809	268	61	,	,	PUNCT
tahrj-4809	268	62	regulated	regulate	VERB
tahrj-4809	268	63	also	also	ADV
tahrj-4809	268	64	by	by	ADP
tahrj-4809	268	65	the	the	DET
tahrj-4809	268	66	article	article	NOUN
tahrj-4809	268	67	401	401	NUM
tahrj-4809	268	68	of	of	ADP
tahrj-4809	268	69	the	the	DET
tahrj-4809	268	70	directive	directive	NOUN
tahrj-4809	268	71	2006/112	2006/112	PROPN
tahrj-4809	268	72	/	/	SYM
tahrj-4809	268	73	ce	ce	PROPN
tahrj-4809	268	74	of	of	ADP
tahrj-4809	268	75	the	the	DET
tahrj-4809	268	76	council	council	NOUN
tahrj-4809	268	77	,	,	PUNCT
tahrj-4809	268	78	of	of	ADP
tahrj-4809	268	79	the	the	DET
tahrj-4809	268	80	28th	28th	ADJ
tahrj-4809	268	81	november	november	PROPN
tahrj-4809	268	82	2006	2006	NUM
tahrj-4809	268	83	,	,	PUNCT
tahrj-4809	268	84	related	relate	VERB
tahrj-4809	268	85	to	to	ADP
tahrj-4809	268	86	the	the	DET
tahrj-4809	268	87	common	common	ADJ
tahrj-4809	268	88	system	system	NOUN
tahrj-4809	268	89	of	of	ADP
tahrj-4809	268	90	the	the	DET
tahrj-4809	268	91	valueadded	valueadded	ADJ
tahrj-4809	268	92	tax	tax	NOUN
tahrj-4809	268	93	.	.	PUNCT
tahrj-4809	269	1	this	this	DET
tahrj-4809	269	2	directive	directive	NOUN
tahrj-4809	269	3	replaced	replace	VERB
tahrj-4809	269	4	the	the	DET
tahrj-4809	269	5	former	former	ADJ
tahrj-4809	269	6	sixth	sixth	ADJ
tahrj-4809	269	7	vat	vat	NOUN
tahrj-4809	269	8	directive	directive	NOUN
tahrj-4809	269	9	;	;	PUNCT
tahrj-4809	269	10	specifically	specifically	ADV
tahrj-4809	269	11	,	,	PUNCT
tahrj-4809	269	12	the	the	DET
tahrj-4809	269	13	article	article	NOUN
tahrj-4809	269	14	401	401	NUM
tahrj-4809	269	15	of	of	ADP
tahrj-4809	269	16	the	the	DET
tahrj-4809	269	17	directive	directive	NOUN
tahrj-4809	269	18	2006/112	2006/112	PROPN
tahrj-4809	269	19	/	/	SYM
tahrj-4809	269	20	ce	ce	PROPN
tahrj-4809	269	21	replaced	replace	VERB
tahrj-4809	269	22	the	the	DET
tahrj-4809	269	23	well	well	ADV
tahrj-4809	269	24	-	-	PUNCT
tahrj-4809	269	25	known	know	VERB
tahrj-4809	269	26	article	article	NOUN
tahrj-4809	269	27	33	33	NUM
tahrj-4809	269	28	of	of	ADP
tahrj-4809	269	29	the	the	DET
tahrj-4809	269	30	former	former	ADJ
tahrj-4809	269	31	sixth	sixth	ADJ
tahrj-4809	269	32	vat	vat	NOUN
tahrj-4809	269	33	directive	directive	NOUN
tahrj-4809	269	34	in	in	ADP
tahrj-4809	269	35	a	a	DET
tahrj-4809	269	36	similar	similar	ADJ
tahrj-4809	269	37	way	way	NOUN
tahrj-4809	269	38	.	.	PUNCT
tahrj-4809	270	1	the	the	DET
tahrj-4809	270	2	eu	eu	PROPN
tahrj-4809	270	3	commission	commission	PROPN
tahrj-4809	270	4	through	through	ADP
tahrj-4809	270	5	different	different	ADJ
tahrj-4809	270	6	proposal	proposal	NOUN
tahrj-4809	270	7	for	for	ADP
tahrj-4809	270	8	directives	directive	NOUN
tahrj-4809	270	9	,	,	PUNCT
tahrj-4809	270	10	tried	try	VERB
tahrj-4809	270	11	to	to	PART
tahrj-4809	270	12	harmonize	harmonize	VERB
tahrj-4809	270	13	the	the	DET
tahrj-4809	270	14	indirect	indirect	ADJ
tahrj-4809	270	15	taxes	taxis	NOUN
tahrj-4809	270	16	on	on	ADP
tahrj-4809	270	17	the	the	DET
tahrj-4809	270	18	circulation	circulation	NOUN
tahrj-4809	270	19	of	of	ADP
tahrj-4809	270	20	the	the	DET
tahrj-4809	270	21	vehicles	vehicle	NOUN
tahrj-4809	270	22	in	in	ADP
tahrj-4809	270	23	the	the	DET
tahrj-4809	270	24	union	union	NOUN
tahrj-4809	270	25	,	,	PUNCT
tahrj-4809	270	26	with	with	ADP
tahrj-4809	270	27	the	the	DET
tahrj-4809	270	28	purpose	purpose	NOUN
tahrj-4809	270	29	of	of	ADP
tahrj-4809	270	30	adapting	adapt	VERB
tahrj-4809	270	31	further	far	ADV
tahrj-4809	270	32	these	these	DET
tahrj-4809	270	33	indirect	indirect	ADJ
tahrj-4809	270	34	taxes	taxis	NOUN
tahrj-4809	270	35	to	to	ADP
tahrj-4809	270	36	the	the	DET
tahrj-4809	270	37	protection	protection	NOUN
tahrj-4809	270	38	of	of	ADP
tahrj-4809	270	39	the	the	DET
tahrj-4809	270	40	environment	environment	NOUN
tahrj-4809	270	41	,	,	PUNCT
tahrj-4809	270	42	taking	take	VERB
tahrj-4809	270	43	into	into	ADP
tahrj-4809	270	44	consideration	consideration	NOUN
tahrj-4809	270	45	the	the	DET
tahrj-4809	270	46	co2	co2	NOUN
tahrj-4809	270	47	emissions	emission	NOUN
tahrj-4809	270	48	of	of	ADP
tahrj-4809	270	49	the	the	DET
tahrj-4809	270	50	vehicles	vehicle	NOUN
tahrj-4809	270	51	.	.	PUNCT
tahrj-4809	271	1	pursuing	pursue	VERB
tahrj-4809	271	2	the	the	DET
tahrj-4809	271	3	same	same	ADJ
tahrj-4809	271	4	perspective	perspective	NOUN
tahrj-4809	271	5	,	,	PUNCT
tahrj-4809	271	6	the	the	DET
tahrj-4809	271	7	commission	commission	NOUN
tahrj-4809	271	8	made	make	VERB
tahrj-4809	271	9	as	as	ADV
tahrj-4809	271	10	well	well	ADV
tahrj-4809	271	11	an	an	DET
tahrj-4809	271	12	effort	effort	NOUN
tahrj-4809	271	13	to	to	PART
tahrj-4809	271	14	abolish	abolish	VERB
tahrj-4809	271	15	the	the	DET
tahrj-4809	271	16	registration	registration	NOUN
tahrj-4809	271	17	taxes	taxis	NOUN
tahrj-4809	271	18	,	,	PUNCT
tahrj-4809	271	19	but	but	CCONJ
tahrj-4809	271	20	even	even	ADV
tahrj-4809	271	21	after	after	ADP
tahrj-4809	271	22	a	a	DET
tahrj-4809	271	23	transitionary	transitionary	ADJ
tahrj-4809	271	24	period	period	NOUN
tahrj-4809	271	25	,	,	PUNCT
tahrj-4809	271	26	still	still	ADV
tahrj-4809	271	27	hasn´t	hasn´t	AUX
tahrj-4809	271	28	reached	reach	VERB
tahrj-4809	271	29	its	its	PRON
tahrj-4809	271	30	goal	goal	NOUN
tahrj-4809	271	31	.	.	PUNCT
tahrj-4809	272	1	at	at	ADP
tahrj-4809	272	2	the	the	DET
tahrj-4809	272	3	same	same	ADJ
tahrj-4809	272	4	time	time	NOUN
tahrj-4809	272	5	,	,	PUNCT
tahrj-4809	272	6	the	the	DET
tahrj-4809	272	7	eu	eu	PROPN
tahrj-4809	272	8	commission	commission	PROPN
tahrj-4809	272	9	also	also	ADV
tahrj-4809	272	10	tried	try	VERB
tahrj-4809	272	11	to	to	PART
tahrj-4809	272	12	raise	raise	VERB
tahrj-4809	272	13	the	the	DET
tahrj-4809	272	14	minimum	minimum	ADJ
tahrj-4809	272	15	harmonized	harmonized	ADJ
tahrj-4809	272	16	tax	tax	NOUN
tahrj-4809	272	17	rates	rate	NOUN
tahrj-4809	272	18	of	of	ADP
tahrj-4809	272	19	the	the	DET
tahrj-4809	272	20	fuels	fuel	NOUN
tahrj-4809	272	21	on	on	ADP
tahrj-4809	272	22	the	the	DET
tahrj-4809	272	23	tax	tax	NOUN
tahrj-4809	272	24	on	on	ADP
tahrj-4809	272	25	hydrocarbons	hydrocarbon	NOUN
tahrj-4809	272	26	in	in	ADP
tahrj-4809	272	27	the	the	DET
tahrj-4809	272	28	member	member	NOUN
tahrj-4809	272	29	states	state	NOUN
tahrj-4809	272	30	,	,	PUNCT
tahrj-4809	272	31	but	but	CCONJ
tahrj-4809	272	32	also	also	ADV
tahrj-4809	272	33	this	this	DET
tahrj-4809	272	34	go	go	VERB
tahrj-4809	272	35	as	as	SCONJ
tahrj-4809	272	36	has	have	AUX
tahrj-4809	272	37	not	not	PART
tahrj-4809	272	38	been	be	AUX
tahrj-4809	272	39	achieved	achieve	VERB
tahrj-4809	272	40	,	,	PUNCT
tahrj-4809	272	41	yet	yet	ADV
tahrj-4809	272	42	.	.	PUNCT
tahrj-4809	273	1	facing	face	VERB
tahrj-4809	273	2	some	some	DET
tahrj-4809	273	3	indirect	indirect	ADJ
tahrj-4809	273	4	taxes	taxis	NOUN
tahrj-4809	273	5	like	like	ADP
tahrj-4809	273	6	the	the	DET
tahrj-4809	273	7	excise	excise	NOUN
tahrj-4809	273	8	duties	duty	NOUN
tahrj-4809	273	9	where	where	SCONJ
tahrj-4809	273	10	the	the	DET
tahrj-4809	273	11	tax	tax	NOUN
tahrj-4809	273	12	rate	rate	NOUN
tahrj-4809	273	13	is	be	AUX
tahrj-4809	273	14	remarkably	remarkably	ADV
tahrj-4809	273	15	high	high	ADJ
tahrj-4809	273	16	,	,	PUNCT
tahrj-4809	273	17	the	the	DET
tahrj-4809	273	18	lack	lack	NOUN
tahrj-4809	273	19	of	of	ADP
tahrj-4809	273	20	a	a	DET
tahrj-4809	273	21	consolidated	consolidated	ADJ
tahrj-4809	273	22	european	european	ADJ
tahrj-4809	273	23	doctrine	doctrine	NOUN
tahrj-4809	273	24	on	on	ADP
tahrj-4809	273	25	the	the	DET
tahrj-4809	273	26	subjects	subject	NOUN
tahrj-4809	273	27	of	of	ADP
tahrj-4809	273	28	the	the	DET
tahrj-4809	273	29	principles	principle	NOUN
tahrj-4809	273	30	of	of	ADP
tahrj-4809	273	31	tax	tax	NOUN
tahrj-4809	273	32	justice	justice	NOUN
tahrj-4809	273	33	and	and	CCONJ
tahrj-4809	273	34	,	,	PUNCT
tahrj-4809	273	35	more	more	ADV
tahrj-4809	273	36	specifically	specifically	ADV
tahrj-4809	273	37	,	,	PUNCT
tahrj-4809	273	38	of	of	ADP
tahrj-4809	273	39	tax	tax	NOUN
tahrj-4809	273	40	harmonization	harmonization	NOUN
tahrj-4809	273	41	is	be	AUX
tahrj-4809	273	42	even	even	ADV
tahrj-4809	273	43	more	more	ADV
tahrj-4809	273	44	noticeable	noticeable	ADJ
tahrj-4809	273	45	.	.	PUNCT
tahrj-4809	274	1	excise	excise	NOUN
tahrj-4809	274	2	duties	duty	NOUN
tahrj-4809	274	3	were	be	AUX
tahrj-4809	274	4	born	bear	VERB
tahrj-4809	274	5	with	with	ADP
tahrj-4809	274	6	an	an	DET
tahrj-4809	274	7	intended	intended	ADJ
tahrj-4809	274	8	extra	extra	ADJ
tahrj-4809	274	9	fiscal	fiscal	ADJ
tahrj-4809	274	10	purpose	purpose	NOUN
tahrj-4809	274	11	,	,	PUNCT
tahrj-4809	274	12	looking	look	VERB
tahrj-4809	274	13	for	for	ADP
tahrj-4809	274	14	a	a	DET
tahrj-4809	274	15	higher	high	ADJ
tahrj-4809	274	16	tax	tax	NOUN
tahrj-4809	274	17	burden	burden	NOUN
tahrj-4809	274	18	for	for	ADP
tahrj-4809	274	19	certain	certain	ADJ
tahrj-4809	274	20	consumptions	consumption	NOUN
tahrj-4809	274	21	which	which	PRON
tahrj-4809	274	22	the	the	DET
tahrj-4809	274	23	governments	government	NOUN
tahrj-4809	274	24	were	be	AUX
tahrj-4809	274	25	trying	try	VERB
tahrj-4809	274	26	to	to	PART
tahrj-4809	274	27	limit	limit	VERB
tahrj-4809	274	28	,	,	PUNCT
tahrj-4809	274	29	thus	thus	ADV
tahrj-4809	274	30	making	make	VERB
tahrj-4809	274	31	up	up	ADP
tahrj-4809	274	32	for	for	ADP
tahrj-4809	274	33	their	their	PRON
tahrj-4809	274	34	high	high	ADJ
tahrj-4809	274	35	social	social	ADJ
tahrj-4809	274	36	cost	cost	NOUN
tahrj-4809	274	37	or	or	CCONJ
tahrj-4809	274	38	environmental	environmental	ADJ
tahrj-4809	274	39	impact	impact	NOUN
tahrj-4809	274	40	.	.	PUNCT
tahrj-4809	275	1	what	what	PRON
tahrj-4809	275	2	happens	happen	VERB
tahrj-4809	275	3	is	be	AUX
tahrj-4809	275	4	that	that	SCONJ
tahrj-4809	275	5	this	this	DET
tahrj-4809	275	6	tax	tax	NOUN
tahrj-4809	275	7	burden	burden	NOUN
tahrj-4809	275	8	,	,	PUNCT
tahrj-4809	275	9	higher	high	ADJ
tahrj-4809	275	10	because	because	SCONJ
tahrj-4809	275	11	of	of	ADP
tahrj-4809	275	12	certain	certain	ADJ
tahrj-4809	275	13	specific	specific	ADJ
tahrj-4809	275	14	consumption	consumption	NOUN
tahrj-4809	275	15	through	through	ADP
tahrj-4809	275	16	excise	excise	NOUN
tahrj-4809	275	17	duties	duty	NOUN
tahrj-4809	275	18	,	,	PUNCT
tahrj-4809	275	19	should	should	AUX
tahrj-4809	275	20	be	be	AUX
tahrj-4809	275	21	added	add	VERB
tahrj-4809	275	22	to	to	ADP
tahrj-4809	275	23	the	the	DET
tahrj-4809	275	24	tax	tax	NOUN
tahrj-4809	275	25	burden	burden	NOUN
tahrj-4809	275	26	by	by	ADP
tahrj-4809	275	27	consumption	consumption	NOUN
tahrj-4809	275	28	itself	itself	PRON
tahrj-4809	275	29	,	,	PUNCT
tahrj-4809	275	30	as	as	ADP
tahrj-4809	275	31	any	any	DET
tahrj-4809	275	32	product	product	NOUN
tahrj-4809	275	33	or	or	CCONJ
tahrj-4809	275	34	service	service	NOUN
tahrj-4809	275	35	in	in	ADP
tahrj-4809	275	36	general	general	ADJ
tahrj-4809	275	37	,	,	PUNCT
tahrj-4809	275	38	through	through	ADP
tahrj-4809	275	39	value	value	NOUN
tahrj-4809	275	40	-	-	PUNCT
tahrj-4809	275	41	added	add	VERB
tahrj-4809	275	42	tax	tax	NOUN
tahrj-4809	275	43	.	.	PUNCT
tahrj-4809	276	1	what	what	PRON
tahrj-4809	276	2	really	really	ADV
tahrj-4809	276	3	happens	happen	VERB
tahrj-4809	276	4	is	be	AUX
tahrj-4809	276	5	that	that	SCONJ
tahrj-4809	276	6	in	in	ADP
tahrj-4809	276	7	the	the	DET
tahrj-4809	276	8	latter	latter	ADJ
tahrj-4809	276	9	tax	tax	NOUN
tahrj-4809	276	10	you	you	PRON
tahrj-4809	276	11	must	must	AUX
tahrj-4809	276	12	pay	pay	VERB
tahrj-4809	276	13	not	not	PART
tahrj-4809	276	14	only	only	ADV
tahrj-4809	276	15	for	for	ADP
tahrj-4809	276	16	the	the	DET
tahrj-4809	276	17	price	price	NOUN
tahrj-4809	276	18	of	of	ADP
tahrj-4809	276	19	the	the	DET
tahrj-4809	276	20	consumed	consumed	ADJ
tahrj-4809	276	21	product	product	NOUN
tahrj-4809	276	22	itself	itself	PRON
tahrj-4809	276	23	,	,	PUNCT
tahrj-4809	276	24	but	but	CCONJ
tahrj-4809	276	25	also	also	ADV
tahrj-4809	276	26	for	for	ADP
tahrj-4809	276	27	the	the	DET
tahrj-4809	276	28	tax	tax	NOUN
tahrj-4809	276	29	burden	burden	NOUN
tahrj-4809	276	30	which	which	PRON
tahrj-4809	276	31	has	have	AUX
tahrj-4809	276	32	represented	represent	VERB
tahrj-4809	276	33	the	the	DET
tahrj-4809	276	34	corresponding	corresponding	ADJ
tahrj-4809	276	35	excise	excise	NOUN
tahrj-4809	276	36	duty	duty	NOUN
tahrj-4809	276	37	,	,	PUNCT
tahrj-4809	276	38	with	with	ADP
tahrj-4809	276	39	the	the	DET
tahrj-4809	276	40	exception	exception	NOUN
tahrj-4809	276	41	of	of	ADP
tahrj-4809	276	42	the	the	DET
tahrj-4809	276	43	excise	excise	NOUN
tahrj-4809	276	44	duty	duty	NOUN
tahrj-4809	276	45	on	on	ADP
tahrj-4809	276	46	certain	certain	ADJ
tahrj-4809	276	47	means	mean	NOUN
tahrj-4809	276	48	of	of	ADP
tahrj-4809	276	49	transport	transport	NOUN
tahrj-4809	276	50	.	.	PUNCT
tahrj-4809	277	1	we	we	PRON
tahrj-4809	277	2	would	would	AUX
tahrj-4809	277	3	be	be	AUX
tahrj-4809	277	4	dealing	deal	VERB
tahrj-4809	277	5	with	with	ADP
tahrj-4809	277	6	a	a	DET
tahrj-4809	277	7	problem	problem	NOUN
tahrj-4809	277	8	in	in	ADP
tahrj-4809	277	9	relation	relation	NOUN
tahrj-4809	277	10	with	with	ADP
tahrj-4809	277	11	excise	excise	NOUN
tahrj-4809	277	12	duties	duty	NOUN
tahrj-4809	277	13	on	on	ADP
tahrj-4809	277	14	fabrication	fabrication	NOUN
tahrj-4809	277	15	and	and	CCONJ
tahrj-4809	277	16	the	the	DET
tahrj-4809	277	17	excise	excise	NOUN
tahrj-4809	277	18	duty	duty	NOUN
tahrj-4809	277	19	on	on	ADP
tahrj-4809	277	20	coal	coal	NOUN
tahrj-4809	277	21	.	.	PUNCT
tahrj-4809	278	1	ix	ix	PROPN
tahrj-4809	278	2	.	.	PUNCT
tahrj-4809	278	3	realization	realization	NOUN
tahrj-4809	278	4	of	of	ADP
tahrj-4809	278	5	the	the	DET
tahrj-4809	278	6	parameters	parameter	NOUN
tahrj-4809	278	7	of	of	ADP
tahrj-4809	278	8	the	the	DET
tahrj-4809	278	9	current	current	ADJ
tahrj-4809	278	10	non	non	ADJ
tahrj-4809	278	11	-	-	ADJ
tahrj-4809	278	12	taxation	taxation	ADJ
tahrj-4809	278	13	purposes	purpose	NOUN
tahrj-4809	278	14	it	it	PRON
tahrj-4809	278	15	may	may	AUX
tahrj-4809	278	16	be	be	AUX
tahrj-4809	278	17	difficult	difficult	ADJ
tahrj-4809	278	18	to	to	PART
tahrj-4809	278	19	find	find	VERB
tahrj-4809	278	20	an	an	DET
tahrj-4809	278	21	indirect	indirect	ADJ
tahrj-4809	278	22	tax	tax	NOUN
tahrj-4809	278	23	that	that	PRON
tahrj-4809	278	24	has	have	VERB
tahrj-4809	278	25	a	a	DET
tahrj-4809	278	26	purely	purely	ADV
tahrj-4809	278	27	non	non	ADJ
tahrj-4809	278	28	-	-	ADJ
tahrj-4809	278	29	taxation	taxation	ADJ
tahrj-4809	278	30	purpose	purpose	NOUN
tahrj-4809	278	31	,	,	PUNCT
tahrj-4809	278	32	i.e.	i.e.	X
tahrj-4809	278	33	a	a	DET
tahrj-4809	278	34	tax	tax	NOUN
tahrj-4809	278	35	through	through	ADP
tahrj-4809	278	36	which	which	PRON
tahrj-4809	278	37	the	the	DET
tahrj-4809	278	38	tax	tax	NOUN
tahrj-4809	278	39	legislator	legislator	NOUN
tahrj-4809	278	40	tries	try	VERB
tahrj-4809	278	41	to	to	PART
tahrj-4809	278	42	limit	limit	VERB
tahrj-4809	278	43	,	,	PUNCT
tahrj-4809	278	44	or	or	CCONJ
tahrj-4809	278	45	even	even	ADV
tahrj-4809	278	46	remove	remove	VERB
tahrj-4809	278	47	,	,	PUNCT
tahrj-4809	278	48	the	the	DET
tahrj-4809	278	49	activities	activity	NOUN
tahrj-4809	278	50	harmful	harmful	ADJ
tahrj-4809	278	51	for	for	ADP
tahrj-4809	278	52	the	the	DET
tahrj-4809	278	53	environment	environment	NOUN
tahrj-4809	278	54	,	,	PUNCT
tahrj-4809	278	55	the	the	DET
tahrj-4809	278	56	health	health	NOUN
tahrj-4809	278	57	or	or	CCONJ
tahrj-4809	278	58	any	any	DET
tahrj-4809	278	59	other	other	ADJ
tahrj-4809	278	60	value	value	NOUN
tahrj-4809	278	61	constitutionally	constitutionally	ADV
tahrj-4809	278	62	guaranteed	guarantee	VERB
tahrj-4809	278	63	.	.	PUNCT
tahrj-4809	279	1	indeed	indeed	ADV
tahrj-4809	279	2	,	,	PUNCT
tahrj-4809	279	3	the	the	DET
tahrj-4809	279	4	indirect	indirect	ADJ
tahrj-4809	279	5	taxes	taxis	NOUN
tahrj-4809	279	6	tailored	tailor	VERB
tahrj-4809	279	7	as	as	ADP
tahrj-4809	279	8	taxes	taxis	NOUN
tahrj-4809	279	9	that	that	PRON
tahrj-4809	279	10	have	have	VERB
tahrj-4809	279	11	a	a	DET
tahrj-4809	279	12	purely	purely	ADV
tahrj-4809	279	13	non	non	ADJ
tahrj-4809	279	14	-	-	ADJ
tahrj-4809	279	15	taxation	taxation	ADJ
tahrj-4809	279	16	purpose	purpose	NOUN
tahrj-4809	279	17	,	,	PUNCT
tahrj-4809	279	18	normally	normally	ADV
tahrj-4809	279	19	,	,	PUNCT
tahrj-4809	279	20	or	or	CCONJ
tahrj-4809	279	21	even	even	ADV
tahrj-4809	279	22	primarily	primarily	ADV
tahrj-4809	279	23	,	,	PUNCT
tahrj-4809	279	24	have	have	VERB
tahrj-4809	279	25	a	a	DET
tahrj-4809	279	26	clear	clear	ADJ
tahrj-4809	279	27	tax	tax	NOUN
tahrj-4809	279	28	collection	collection	NOUN
tahrj-4809	279	29	function	function	NOUN
tahrj-4809	279	30	.	.	PUNCT
tahrj-4809	280	1	among	among	ADP
tahrj-4809	280	2	these	these	PRON
tahrj-4809	280	3	,	,	PUNCT
tahrj-4809	280	4	many	many	ADJ
tahrj-4809	280	5	of	of	ADP
tahrj-4809	280	6	them	they	PRON
tahrj-4809	280	7	apply	apply	VERB
tahrj-4809	280	8	to	to	ADP
tahrj-4809	280	9	products	product	NOUN
tahrj-4809	280	10	connected	connect	VERB
tahrj-4809	280	11	to	to	ADP
tahrj-4809	280	12	the	the	DET
tahrj-4809	280	13	old	old	ADJ
tahrj-4809	280	14	tax	tax	NOUN
tahrj-4809	280	15	monopolies	monopoly	NOUN
tahrj-4809	280	16	existing	exist	VERB
tahrj-4809	280	17	before	before	ADP
tahrj-4809	280	18	the	the	DET
tahrj-4809	280	19	accession	accession	NOUN
tahrj-4809	280	20	extra	extra	ADJ
tahrj-4809	280	21	-	-	ADJ
tahrj-4809	280	22	taxation	taxation	NOUN
tahrj-4809	280	23	and	and	CCONJ
tahrj-4809	280	24	property	property	NOUN
tahrj-4809	280	25	right	right	ADV
tahrj-4809	280	26	in	in	ADP
tahrj-4809	280	27	the	the	DET
tahrj-4809	280	28	european	european	PROPN
tahrj-4809	280	29	union	union	PROPN
tahrj-4809	280	30	law	law	NOUN
tahrj-4809	280	31	the	the	DET
tahrj-4809	280	32	age	age	NOUN
tahrj-4809	280	33	of	of	ADP
tahrj-4809	280	34	human	human	ADJ
tahrj-4809	280	35	rights	right	NOUN
tahrj-4809	280	36	journal	journal	NOUN
tahrj-4809	280	37	,	,	PUNCT
tahrj-4809	280	38	12	12	NUM
tahrj-4809	280	39	(	(	PUNCT
tahrj-4809	280	40	june	june	PROPN
tahrj-4809	280	41	2019	2019	NUM
tahrj-4809	280	42	)	)	PUNCT
tahrj-4809	280	43	pp	pp	ADP
tahrj-4809	280	44	.	.	PUNCT
tahrj-4809	281	1	84	84	NUM
tahrj-4809	281	2	-	-	SYM
tahrj-4809	281	3	104	104	NUM
tahrj-4809	281	4	issn	issn	NOUN
tahrj-4809	281	5	:	:	PUNCT
tahrj-4809	281	6	2340	2340	NUM
tahrj-4809	281	7	-	-	SYM
tahrj-4809	281	8	9592	9592	NUM
tahrj-4809	281	9	doi	doi	NOUN
tahrj-4809	281	10	:	:	PUNCT
tahrj-4809	281	11	10.17561	10.17561	NUM
tahrj-4809	281	12	/	/	SYM
tahrj-4809	281	13	tahrj.n12.5	tahrj.n12.5	DET
tahrj-4809	281	14	99	99	NUM
tahrj-4809	281	15	of	of	ADP
tahrj-4809	281	16	a	a	DET
tahrj-4809	281	17	member	member	NOUN
tahrj-4809	281	18	state	state	NOUN
tahrj-4809	281	19	to	to	ADP
tahrj-4809	281	20	the	the	DET
tahrj-4809	281	21	european	european	ADJ
tahrj-4809	281	22	communities	community	NOUN
tahrj-4809	281	23	.	.	PUNCT
tahrj-4809	282	1	in	in	ADP
tahrj-4809	282	2	particular	particular	ADJ
tahrj-4809	282	3	,	,	PUNCT
tahrj-4809	282	4	these	these	PRON
tahrj-4809	282	5	are	be	AUX
tahrj-4809	282	6	products	product	NOUN
tahrj-4809	282	7	that	that	PRON
tahrj-4809	282	8	generate	generate	VERB
tahrj-4809	282	9	plentiful	plentiful	ADJ
tahrj-4809	282	10	tax	tax	NOUN
tahrj-4809	282	11	revenues	revenue	NOUN
tahrj-4809	282	12	which	which	PRON
tahrj-4809	282	13	the	the	DET
tahrj-4809	282	14	tax	tax	NOUN
tahrj-4809	282	15	legislator	legislator	NOUN
tahrj-4809	282	16	does	do	AUX
tahrj-4809	282	17	not	not	PART
tahrj-4809	282	18	want	want	VERB
tahrj-4809	282	19	to	to	PART
tahrj-4809	282	20	lose	lose	VERB
tahrj-4809	282	21	.	.	PUNCT
tahrj-4809	283	1	in	in	ADP
tahrj-4809	283	2	relation	relation	NOUN
tahrj-4809	283	3	to	to	ADP
tahrj-4809	283	4	these	these	DET
tahrj-4809	283	5	taxes	taxis	NOUN
tahrj-4809	283	6	,	,	PUNCT
tahrj-4809	283	7	therefore	therefore	ADV
tahrj-4809	283	8	,	,	PUNCT
tahrj-4809	283	9	non	non	ADJ
tahrj-4809	283	10	-	-	ADJ
tahrj-4809	283	11	taxation	taxation	ADJ
tahrj-4809	283	12	models	model	NOUN
tahrj-4809	283	13	pertaining	pertain	VERB
tahrj-4809	283	14	to	to	ADP
tahrj-4809	283	15	the	the	DET
tahrj-4809	283	16	indirect	indirect	ADJ
tahrj-4809	283	17	taxes	taxis	NOUN
tahrj-4809	283	18	that	that	PRON
tahrj-4809	283	19	purely	purely	ADV
tahrj-4809	283	20	has	have	VERB
tahrj-4809	283	21	non	non	ADJ
tahrj-4809	283	22	-	-	ADJ
tahrj-4809	283	23	taxation	taxation	ADJ
tahrj-4809	283	24	purpose	purpose	NOUN
tahrj-4809	283	25	are	be	AUX
tahrj-4809	283	26	not	not	PART
tahrj-4809	283	27	in	in	ADP
tahrj-4809	283	28	line	line	NOUN
tahrj-4809	283	29	with	with	ADP
tahrj-4809	283	30	the	the	DET
tahrj-4809	283	31	political	political	ADJ
tahrj-4809	283	32	/	/	SYM
tahrj-4809	283	33	social	social	ADJ
tahrj-4809	283	34	purposes	purpose	NOUN
tahrj-4809	283	35	that	that	PRON
tahrj-4809	283	36	such	such	ADJ
tahrj-4809	283	37	taxes	taxis	NOUN
tahrj-4809	283	38	should	should	AUX
tahrj-4809	283	39	put	put	VERB
tahrj-4809	283	40	in	in	ADP
tahrj-4809	283	41	place	place	NOUN
tahrj-4809	283	42	,	,	PUNCT
tahrj-4809	283	43	due	due	ADP
tahrj-4809	283	44	to	to	ADP
tahrj-4809	283	45	the	the	DET
tahrj-4809	283	46	great	great	ADJ
tahrj-4809	283	47	role	role	NOUN
tahrj-4809	283	48	of	of	ADP
tahrj-4809	283	49	the	the	DET
tahrj-4809	283	50	taxation	taxation	NOUN
tahrj-4809	283	51	and	and	CCONJ
tahrj-4809	283	52	of	of	ADP
tahrj-4809	283	53	its	its	PRON
tahrj-4809	283	54	collecting	collect	VERB
tahrj-4809	283	55	tax	tax	NOUN
tahrj-4809	283	56	function	function	NOUN
tahrj-4809	283	57	mentioned	mention	VERB
tahrj-4809	283	58	above	above	ADV
tahrj-4809	283	59	.	.	PUNCT
tahrj-4809	284	1	in	in	ADP
tahrj-4809	284	2	addition	addition	NOUN
tahrj-4809	284	3	,	,	PUNCT
tahrj-4809	284	4	the	the	DET
tahrj-4809	284	5	european	european	PROPN
tahrj-4809	284	6	union	union	PROPN
tahrj-4809	284	7	,	,	PUNCT
tahrj-4809	284	8	when	when	SCONJ
tahrj-4809	284	9	it	it	PRON
tahrj-4809	284	10	comes	come	VERB
tahrj-4809	284	11	to	to	PART
tahrj-4809	284	12	harmonize	harmonize	VERB
tahrj-4809	284	13	the	the	DET
tahrj-4809	284	14	indirect	indirect	ADJ
tahrj-4809	284	15	taxes	taxis	NOUN
tahrj-4809	284	16	to	to	PART
tahrj-4809	284	17	which	which	PRON
tahrj-4809	284	18	the	the	DET
tahrj-4809	284	19	referred	refer	VERB
tahrj-4809	284	20	products	product	NOUN
tahrj-4809	284	21	are	be	AUX
tahrj-4809	284	22	subjected	subject	VERB
tahrj-4809	284	23	to	to	ADP
tahrj-4809	284	24	,	,	PUNCT
tahrj-4809	284	25	mainly	mainly	ADV
tahrj-4809	284	26	try	try	VERB
tahrj-4809	284	27	to	to	PART
tahrj-4809	284	28	avoid	avoid	VERB
tahrj-4809	284	29	problems	problem	NOUN
tahrj-4809	284	30	of	of	ADP
tahrj-4809	284	31	tax	tax	NOUN
tahrj-4809	284	32	free	free	ADJ
tahrj-4809	284	33	competition	competition	NOUN
tahrj-4809	284	34	between	between	ADP
tahrj-4809	284	35	member	member	NOUN
tahrj-4809	284	36	states	state	NOUN
tahrj-4809	284	37	instead	instead	ADV
tahrj-4809	284	38	of	of	ADP
tahrj-4809	284	39	finding	find	VERB
tahrj-4809	284	40	a	a	DET
tahrj-4809	284	41	really	really	ADV
tahrj-4809	284	42	nontaxation	nontaxation	NOUN
tahrj-4809	284	43	purpose	purpose	NOUN
tahrj-4809	284	44	.	.	PUNCT
tahrj-4809	285	1	these	these	PRON
tahrj-4809	285	2	can	can	AUX
tahrj-4809	285	3	only	only	ADV
tahrj-4809	285	4	lead	lead	VERB
tahrj-4809	285	5	to	to	ADP
tahrj-4809	285	6	a	a	DET
tahrj-4809	285	7	non	non	ADJ
tahrj-4809	285	8	-	-	ADJ
tahrj-4809	285	9	taxation	taxation	ADJ
tahrj-4809	285	10	policy	policy	NOUN
tahrj-4809	285	11	without	without	ADP
tahrj-4809	285	12	coherency	coherency	NOUN
tahrj-4809	285	13	in	in	ADP
tahrj-4809	285	14	its	its	PRON
tahrj-4809	285	15	development	development	NOUN
tahrj-4809	285	16	which	which	PRON
tahrj-4809	285	17	does	do	AUX
tahrj-4809	285	18	not	not	PART
tahrj-4809	285	19	cease	cease	VERB
tahrj-4809	285	20	to	to	PART
tahrj-4809	285	21	be	be	AUX
tahrj-4809	285	22	a	a	DET
tahrj-4809	285	23	mere	mere	ADJ
tahrj-4809	285	24	excuse	excuse	NOUN
tahrj-4809	285	25	to	to	PART
tahrj-4809	285	26	keep	keep	VERB
tahrj-4809	285	27	an	an	DET
tahrj-4809	285	28	excessive	excessive	ADJ
tahrj-4809	285	29	taxation	taxation	NOUN
tahrj-4809	285	30	.	.	PUNCT
tahrj-4809	286	1	the	the	DET
tahrj-4809	286	2	principles	principle	NOUN
tahrj-4809	286	3	of	of	ADP
tahrj-4809	286	4	tax	tax	NOUN
tahrj-4809	286	5	justice	justice	NOUN
tahrj-4809	286	6	should	should	AUX
tahrj-4809	286	7	apply	apply	VERB
tahrj-4809	286	8	also	also	ADV
tahrj-4809	286	9	to	to	ADP
tahrj-4809	286	10	a	a	DET
tahrj-4809	286	11	tax	tax	NOUN
tahrj-4809	286	12	that	that	PRON
tahrj-4809	286	13	has	have	VERB
tahrj-4809	286	14	a	a	DET
tahrj-4809	286	15	non	non	ADJ
tahrj-4809	286	16	-	-	ADJ
tahrj-4809	286	17	fiscal	fiscal	ADJ
tahrj-4809	286	18	purpose	purpose	NOUN
tahrj-4809	286	19	though	though	SCONJ
tahrj-4809	286	20	this	this	PRON
tahrj-4809	286	21	does	do	AUX
tahrj-4809	286	22	not	not	PART
tahrj-4809	286	23	always	always	ADV
tahrj-4809	286	24	happened	happen	VERB
tahrj-4809	286	25	.	.	PUNCT
tahrj-4809	287	1	moreover	moreover	ADV
tahrj-4809	287	2	,	,	PUNCT
tahrj-4809	287	3	the	the	DET
tahrj-4809	287	4	fact	fact	NOUN
tahrj-4809	287	5	that	that	SCONJ
tahrj-4809	287	6	these	these	DET
tahrj-4809	287	7	taxes	taxis	NOUN
tahrj-4809	287	8	are	be	AUX
tahrj-4809	287	9	usually	usually	ADV
tahrj-4809	287	10	indirect	indirect	ADJ
tahrj-4809	287	11	taxes	taxis	NOUN
tahrj-4809	287	12	and	and	CCONJ
tahrj-4809	287	13	that	that	SCONJ
tahrj-4809	287	14	–	–	PUNCT
tahrj-4809	287	15	in	in	ADP
tahrj-4809	287	16	these	these	DET
tahrj-4809	287	17	cases	case	NOUN
tahrj-4809	287	18	–	–	PUNCT
tahrj-4809	287	19	the	the	DET
tahrj-4809	287	20	principles	principle	NOUN
tahrj-4809	287	21	of	of	ADP
tahrj-4809	287	22	tax	tax	NOUN
tahrj-4809	287	23	justice	justice	NOUN
tahrj-4809	287	24	do	do	AUX
tahrj-4809	287	25	not	not	PART
tahrj-4809	287	26	apply	apply	VERB
tahrj-4809	287	27	adequately	adequately	ADV
tahrj-4809	287	28	(	(	PUNCT
tahrj-4809	287	29	and	and	CCONJ
tahrj-4809	287	30	even	even	ADV
tahrj-4809	287	31	less	less	ADV
tahrj-4809	287	32	in	in	ADP
tahrj-4809	287	33	the	the	DET
tahrj-4809	287	34	european	european	ADJ
tahrj-4809	287	35	law	law	PROPN
tahrj-4809	287	36	)	)	PUNCT
tahrj-4809	287	37	,	,	PUNCT
tahrj-4809	287	38	eliminate	eliminate	VERB
tahrj-4809	287	39	useful	useful	ADJ
tahrj-4809	287	40	parameters	parameter	NOUN
tahrj-4809	287	41	that	that	PRON
tahrj-4809	287	42	could	could	AUX
tahrj-4809	287	43	be	be	AUX
tahrj-4809	287	44	used	use	VERB
tahrj-4809	287	45	for	for	ADP
tahrj-4809	287	46	the	the	DET
tahrj-4809	287	47	implementation	implementation	NOUN
tahrj-4809	287	48	of	of	ADP
tahrj-4809	287	49	these	these	DET
tahrj-4809	287	50	taxes	taxis	NOUN
tahrj-4809	287	51	.	.	PUNCT
tahrj-4809	288	1	also	also	ADV
tahrj-4809	288	2	for	for	ADP
tahrj-4809	288	3	these	these	DET
tahrj-4809	288	4	reasons	reason	NOUN
tahrj-4809	288	5	,	,	PUNCT
tahrj-4809	288	6	the	the	DET
tahrj-4809	288	7	implementation	implementation	NOUN
tahrj-4809	288	8	of	of	ADP
tahrj-4809	288	9	a	a	DET
tahrj-4809	288	10	system	system	NOUN
tahrj-4809	288	11	of	of	ADP
tahrj-4809	288	12	taxes	taxis	NOUN
tahrj-4809	288	13	that	that	PRON
tahrj-4809	288	14	have	have	VERB
tahrj-4809	288	15	a	a	DET
tahrj-4809	288	16	purely	purely	ADV
tahrj-4809	288	17	non	non	ADJ
tahrj-4809	288	18	-	-	ADJ
tahrj-4809	288	19	fiscal	fiscal	ADJ
tahrj-4809	288	20	purpose	purpose	NOUN
tahrj-4809	288	21	may	may	AUX
tahrj-4809	288	22	be	be	AUX
tahrj-4809	288	23	difficult	difficult	ADJ
tahrj-4809	288	24	to	to	PART
tahrj-4809	288	25	set	set	VERB
tahrj-4809	288	26	up	up	ADP
tahrj-4809	288	27	.	.	PUNCT
tahrj-4809	289	1	the	the	DET
tahrj-4809	289	2	non	non	ADJ
tahrj-4809	289	3	-	-	ADJ
tahrj-4809	289	4	tax	tax	ADJ
tahrj-4809	289	5	purposes	purpose	NOUN
tahrj-4809	289	6	do	do	AUX
tahrj-4809	289	7	not	not	PART
tahrj-4809	289	8	have	have	VERB
tahrj-4809	289	9	to	to	PART
tahrj-4809	289	10	respect	respect	VERB
tahrj-4809	289	11	only	only	ADV
tahrj-4809	289	12	the	the	DET
tahrj-4809	289	13	constitutional	constitutional	ADJ
tahrj-4809	289	14	discipline	discipline	NOUN
tahrj-4809	289	15	,	,	PUNCT
tahrj-4809	289	16	but	but	CCONJ
tahrj-4809	289	17	also	also	ADV
tahrj-4809	289	18	the	the	DET
tahrj-4809	289	19	european	european	ADJ
tahrj-4809	289	20	one	one	NUM
tahrj-4809	289	21	.	.	PUNCT
tahrj-4809	290	1	in	in	ADP
tahrj-4809	290	2	most	most	ADJ
tahrj-4809	290	3	countries	country	NOUN
tahrj-4809	290	4	,	,	PUNCT
tahrj-4809	290	5	when	when	SCONJ
tahrj-4809	290	6	the	the	DET
tahrj-4809	290	7	tax	tax	NOUN
tahrj-4809	290	8	system	system	NOUN
tahrj-4809	290	9	becomes	become	VERB
tahrj-4809	290	10	confiscatory	confiscatory	NOUN
tahrj-4809	290	11	has	have	AUX
tahrj-4809	290	12	not	not	PART
tahrj-4809	290	13	been	be	AUX
tahrj-4809	290	14	specified	specify	VERB
tahrj-4809	290	15	.	.	PUNCT
tahrj-4809	291	1	the	the	DET
tahrj-4809	291	2	few	few	ADJ
tahrj-4809	291	3	attempts	attempt	NOUN
tahrj-4809	291	4	to	to	PART
tahrj-4809	291	5	specify	specify	VERB
tahrj-4809	291	6	when	when	SCONJ
tahrj-4809	291	7	the	the	DET
tahrj-4809	291	8	prohibition	prohibition	NOUN
tahrj-4809	291	9	of	of	ADP
tahrj-4809	291	10	confiscation	confiscation	NOUN
tahrj-4809	291	11	is	be	AUX
tahrj-4809	291	12	violated	violate	VERB
tahrj-4809	291	13	have	have	AUX
tahrj-4809	291	14	focused	focus	VERB
tahrj-4809	291	15	primarily	primarily	ADV
tahrj-4809	291	16	on	on	ADP
tahrj-4809	291	17	direct	direct	ADJ
tahrj-4809	291	18	taxes	taxis	NOUN
tahrj-4809	291	19	,	,	PUNCT
tahrj-4809	291	20	which	which	PRON
tahrj-4809	291	21	are	be	AUX
tahrj-4809	291	22	those	those	PRON
tahrj-4809	291	23	that	that	PRON
tahrj-4809	291	24	can	can	AUX
tahrj-4809	291	25	be	be	AUX
tahrj-4809	291	26	more	more	ADV
tahrj-4809	291	27	adjusted	adjust	VERB
tahrj-4809	291	28	to	to	ADP
tahrj-4809	291	29	progressivity	progressivity	NOUN
tahrj-4809	291	30	.	.	PUNCT
tahrj-4809	292	1	the	the	DET
tahrj-4809	292	2	greater	great	ADJ
tahrj-4809	292	3	weight	weight	NOUN
tahrj-4809	292	4	of	of	ADP
tahrj-4809	292	5	direct	direct	ADJ
tahrj-4809	292	6	taxes	taxis	NOUN
tahrj-4809	292	7	–	–	PUNCT
tahrj-4809	292	8	mainly	mainly	ADV
tahrj-4809	292	9	of	of	ADP
tahrj-4809	292	10	progressive	progressive	ADJ
tahrj-4809	292	11	direct	direct	ADJ
tahrj-4809	292	12	taxes	taxis	NOUN
tahrj-4809	292	13	–	–	PUNCT
tahrj-4809	292	14	than	than	ADP
tahrj-4809	292	15	the	the	DET
tahrj-4809	292	16	indirect	indirect	ADJ
tahrj-4809	292	17	ones	one	NOUN
tahrj-4809	292	18	–	–	PUNCT
tahrj-4809	292	19	essentially	essentially	ADV
tahrj-4809	292	20	proportional	proportional	ADJ
tahrj-4809	292	21	–	–	PUNCT
tahrj-4809	292	22	is	be	AUX
tahrj-4809	292	23	what	what	PRON
tahrj-4809	292	24	can	can	AUX
tahrj-4809	292	25	help	help	VERB
tahrj-4809	292	26	ensure	ensure	VERB
tahrj-4809	292	27	the	the	DET
tahrj-4809	292	28	tax	tax	NOUN
tahrj-4809	292	29	system	system	NOUN
tahrj-4809	292	30	as	as	ADP
tahrj-4809	292	31	a	a	DET
tahrj-4809	292	32	whole	whole	NOUN
tahrj-4809	292	33	to	to	PART
tahrj-4809	292	34	act	act	VERB
tahrj-4809	292	35	progressively	progressively	ADV
tahrj-4809	292	36	.	.	PUNCT
tahrj-4809	293	1	this	this	PRON
tahrj-4809	293	2	requires	require	VERB
tahrj-4809	293	3	moving	move	VERB
tahrj-4809	293	4	towards	towards	ADP
tahrj-4809	293	5	a	a	DET
tahrj-4809	293	6	specification	specification	NOUN
tahrj-4809	293	7	of	of	ADP
tahrj-4809	293	8	the	the	DET
tahrj-4809	293	9	principle	principle	NOUN
tahrj-4809	293	10	of	of	ADP
tahrj-4809	293	11	non	non	ADJ
tahrj-4809	293	12	-	-	NOUN
tahrj-4809	293	13	confiscatory	confiscatory	ADJ
tahrj-4809	293	14	in	in	ADP
tahrj-4809	293	15	relation	relation	NOUN
tahrj-4809	293	16	to	to	ADP
tahrj-4809	293	17	indirect	indirect	ADJ
tahrj-4809	293	18	taxation	taxation	NOUN
tahrj-4809	293	19	,	,	PUNCT
tahrj-4809	293	20	as	as	ADP
tahrj-4809	293	21	a	a	DET
tahrj-4809	293	22	limit	limit	NOUN
tahrj-4809	293	23	to	to	ADP
tahrj-4809	293	24	this	this	PRON
tahrj-4809	293	25	and	and	CCONJ
tahrj-4809	293	26	,	,	PUNCT
tahrj-4809	293	27	thus	thus	ADV
tahrj-4809	293	28	,	,	PUNCT
tahrj-4809	293	29	as	as	ADP
tahrj-4809	293	30	an	an	DET
tahrj-4809	293	31	impulse	impulse	NOUN
tahrj-4809	293	32	to	to	ADP
tahrj-4809	293	33	greater	great	ADJ
tahrj-4809	293	34	progressivity	progressivity	NOUN
tahrj-4809	293	35	of	of	ADP
tahrj-4809	293	36	the	the	DET
tahrj-4809	293	37	tax	tax	NOUN
tahrj-4809	293	38	system	system	NOUN
tahrj-4809	293	39	.	.	PUNCT
tahrj-4809	294	1	in	in	ADP
tahrj-4809	294	2	some	some	DET
tahrj-4809	294	3	way	way	NOUN
tahrj-4809	294	4	it	it	PRON
tahrj-4809	294	5	could	could	AUX
tahrj-4809	294	6	be	be	AUX
tahrj-4809	294	7	said	say	VERB
tahrj-4809	294	8	that	that	SCONJ
tahrj-4809	294	9	the	the	DET
tahrj-4809	294	10	legal	legal	ADJ
tahrj-4809	294	11	certainty	certainty	NOUN
tahrj-4809	294	12	of	of	ADP
tahrj-4809	294	13	the	the	DET
tahrj-4809	294	14	european	european	PROPN
tahrj-4809	294	15	union	union	PROPN
tahrj-4809	294	16	taxpayer	taxpayer	NOUN
tahrj-4809	294	17	does	do	AUX
tahrj-4809	294	18	not	not	PART
tahrj-4809	294	19	conform	conform	VERB
tahrj-4809	294	20	to	to	ADP
tahrj-4809	294	21	the	the	DET
tahrj-4809	294	22	schemes	scheme	NOUN
tahrj-4809	294	23	of	of	ADP
tahrj-4809	294	24	modern	modern	ADJ
tahrj-4809	294	25	constitutional	constitutional	ADJ
tahrj-4809	294	26	states	state	NOUN
tahrj-4809	294	27	.	.	PUNCT
tahrj-4809	295	1	the	the	DET
tahrj-4809	295	2	tributary	tributary	NOUN
tahrj-4809	295	3	systems	system	NOUN
tahrj-4809	295	4	of	of	ADP
tahrj-4809	295	5	the	the	DET
tahrj-4809	295	6	different	different	ADJ
tahrj-4809	295	7	states	state	NOUN
tahrj-4809	295	8	necessarily	necessarily	ADV
tahrj-4809	295	9	are	be	AUX
tahrj-4809	295	10	shaped	shape	VERB
tahrj-4809	295	11	from	from	ADP
tahrj-4809	295	12	the	the	DET
tahrj-4809	295	13	basis	basis	NOUN
tahrj-4809	295	14	of	of	ADP
tahrj-4809	295	15	the	the	DET
tahrj-4809	295	16	principles	principle	NOUN
tahrj-4809	295	17	contained	contain	VERB
tahrj-4809	295	18	in	in	ADP
tahrj-4809	295	19	their	their	PRON
tahrj-4809	295	20	constitutions	constitution	NOUN
tahrj-4809	295	21	,	,	PUNCT
tahrj-4809	295	22	essentially	essentially	ADV
tahrj-4809	295	23	their	their	PRON
tahrj-4809	295	24	material	material	ADJ
tahrj-4809	295	25	principles	principle	NOUN
tahrj-4809	295	26	of	of	ADP
tahrj-4809	295	27	tax	tax	NOUN
tahrj-4809	295	28	justice	justice	NOUN
tahrj-4809	295	29	.	.	PUNCT
tahrj-4809	296	1	these	these	PRON
tahrj-4809	296	2	should	should	AUX
tahrj-4809	296	3	be	be	AUX
tahrj-4809	296	4	dealt	deal	VERB
tahrj-4809	296	5	with	with	ADP
tahrj-4809	296	6	both	both	PRON
tahrj-4809	296	7	in	in	ADP
tahrj-4809	296	8	their	their	PRON
tahrj-4809	296	9	specific	specific	ADJ
tahrj-4809	296	10	configuration	configuration	NOUN
tahrj-4809	296	11	,	,	PUNCT
tahrj-4809	296	12	where	where	SCONJ
tahrj-4809	296	13	appropriate	appropriate	ADJ
tahrj-4809	296	14	in	in	ADP
tahrj-4809	296	15	the	the	DET
tahrj-4809	296	16	corresponding	corresponding	ADJ
tahrj-4809	296	17	constitutional	constitutional	ADJ
tahrj-4809	296	18	text	text	NOUN
tahrj-4809	296	19	,	,	PUNCT
tahrj-4809	296	20	and	and	CCONJ
tahrj-4809	296	21	in	in	ADP
tahrj-4809	296	22	the	the	DET
tahrj-4809	296	23	deduction	deduction	NOUN
tahrj-4809	296	24	of	of	ADP
tahrj-4809	296	25	them	they	PRON
tahrj-4809	296	26	made	make	VERB
tahrj-4809	296	27	by	by	ADP
tahrj-4809	296	28	constitutional	constitutional	ADJ
tahrj-4809	296	29	jurisprudence	jurisprudence	NOUN
tahrj-4809	296	30	,	,	PUNCT
tahrj-4809	296	31	sometimes	sometimes	ADV
tahrj-4809	296	32	starting	start	VERB
tahrj-4809	296	33	from	from	ADP
tahrj-4809	296	34	the	the	DET
tahrj-4809	296	35	constitutional	constitutional	ADJ
tahrj-4809	296	36	recognition	recognition	NOUN
tahrj-4809	296	37	of	of	ADP
tahrj-4809	296	38	fundamental	fundamental	ADJ
tahrj-4809	296	39	rights	right	NOUN
tahrj-4809	296	40	.	.	PUNCT
tahrj-4809	297	1	if	if	SCONJ
tahrj-4809	297	2	european	european	PROPN
tahrj-4809	297	3	union	union	PROPN
tahrj-4809	297	4	law	law	NOUN
tahrj-4809	297	5	aspires	aspire	VERB
tahrj-4809	297	6	to	to	ADP
tahrj-4809	297	7	further	further	ADJ
tahrj-4809	297	8	development	development	NOUN
tahrj-4809	297	9	and	and	CCONJ
tahrj-4809	297	10	legitimacy	legitimacy	NOUN
tahrj-4809	297	11	,	,	PUNCT
tahrj-4809	297	12	it	it	PRON
tahrj-4809	297	13	should	should	AUX
tahrj-4809	297	14	necessarily	necessarily	ADV
tahrj-4809	297	15	start	start	VERB
tahrj-4809	297	16	from	from	ADP
tahrj-4809	297	17	the	the	DET
tahrj-4809	297	18	articulation	articulation	NOUN
tahrj-4809	297	19	of	of	ADP
tahrj-4809	297	20	principles	principle	NOUN
tahrj-4809	297	21	of	of	ADP
tahrj-4809	297	22	tax	tax	NOUN
tahrj-4809	297	23	justice	justice	NOUN
tahrj-4809	297	24	in	in	ADP
tahrj-4809	297	25	the	the	DET
tahrj-4809	297	26	discipline	discipline	NOUN
tahrj-4809	297	27	of	of	ADP
tahrj-4809	297	28	the	the	DET
tahrj-4809	297	29	union	union	NOUN
tahrj-4809	297	30	.	.	PUNCT
tahrj-4809	298	1	in	in	ADP
tahrj-4809	298	2	the	the	DET
tahrj-4809	298	3	absence	absence	NOUN
tahrj-4809	298	4	of	of	ADP
tahrj-4809	298	5	a	a	DET
tahrj-4809	298	6	european	european	ADJ
tahrj-4809	298	7	constitution	constitution	NOUN
tahrj-4809	298	8	,	,	PUNCT
tahrj-4809	298	9	the	the	DET
tahrj-4809	298	10	deduction	deduction	NOUN
tahrj-4809	298	11	of	of	ADP
tahrj-4809	298	12	such	such	ADJ
tahrj-4809	298	13	principles	principle	NOUN
tahrj-4809	298	14	is	be	AUX
tahrj-4809	298	15	only	only	ADV
tahrj-4809	298	16	possible	possible	ADJ
tahrj-4809	298	17	from	from	ADP
tahrj-4809	298	18	the	the	DET
tahrj-4809	298	19	fundamental	fundamental	ADJ
tahrj-4809	298	20	rights	right	NOUN
tahrj-4809	298	21	included	include	VERB
tahrj-4809	298	22	in	in	ADP
tahrj-4809	298	23	the	the	DET
tahrj-4809	298	24	law	law	NOUN
tahrj-4809	298	25	of	of	ADP
tahrj-4809	298	26	the	the	DET
tahrj-4809	298	27	union	union	NOUN
tahrj-4809	298	28	.	.	PUNCT
tahrj-4809	299	1	moreover	moreover	ADV
tahrj-4809	299	2	,	,	PUNCT
tahrj-4809	299	3	even	even	ADV
tahrj-4809	299	4	the	the	DET
tahrj-4809	299	5	failed	fail	VERB
tahrj-4809	299	6	draft	draft	NOUN
tahrj-4809	299	7	european	european	ADJ
tahrj-4809	299	8	constitution	constitution	NOUN
tahrj-4809	299	9	did	do	AUX
tahrj-4809	299	10	not	not	PART
tahrj-4809	299	11	expressly	expressly	ADV
tahrj-4809	299	12	address	address	VERB
tahrj-4809	299	13	this	this	DET
tahrj-4809	299	14	need	need	NOUN
tahrj-4809	299	15	.	.	PUNCT
tahrj-4809	300	1	later	later	ADV
tahrj-4809	300	2	,	,	PUNCT
tahrj-4809	300	3	in	in	ADP
tahrj-4809	300	4	the	the	DET
tahrj-4809	300	5	norms	norm	NOUN
tahrj-4809	300	6	derived	derive	VERB
tahrj-4809	300	7	from	from	ADP
tahrj-4809	300	8	treaty	treaty	NOUN
tahrj-4809	300	9	of	of	ADP
tahrj-4809	300	10	lisbon	lisbon	PROPN
tahrj-4809	300	11	neither	neither	CCONJ
tahrj-4809	300	12	the	the	DET
tahrj-4809	300	13	treaty	treaty	NOUN
tahrj-4809	300	14	of	of	ADP
tahrj-4809	300	15	the	the	DET
tahrj-4809	300	16	european	european	PROPN
tahrj-4809	300	17	union	union	PROPN
tahrj-4809	300	18	nor	nor	CCONJ
tahrj-4809	300	19	the	the	DET
tahrj-4809	300	20	treaty	treaty	NOUN
tahrj-4809	300	21	on	on	ADP
tahrj-4809	300	22	the	the	DET
tahrj-4809	300	23	functioning	functioning	NOUN
tahrj-4809	300	24	of	of	ADP
tahrj-4809	300	25	the	the	DET
tahrj-4809	300	26	european	european	PROPN
tahrj-4809	300	27	union	union	PROPN
tahrj-4809	300	28	addressed	address	VERB
tahrj-4809	300	29	expressly	expressly	ADV
tahrj-4809	300	30	this	this	DET
tahrj-4809	300	31	need	need	NOUN
tahrj-4809	300	32	.	.	PUNCT
tahrj-4809	301	1	only	only	ADV
tahrj-4809	301	2	by	by	ADP
tahrj-4809	301	3	laying	lay	VERB
tahrj-4809	301	4	solid	solid	ADJ
tahrj-4809	301	5	foundations	foundation	NOUN
tahrj-4809	301	6	in	in	ADP
tahrj-4809	301	7	this	this	DET
tahrj-4809	301	8	respect	respect	NOUN
tahrj-4809	301	9	,	,	PUNCT
tahrj-4809	301	10	a	a	DET
tahrj-4809	301	11	harmonized	harmonized	ADJ
tahrj-4809	301	12	european	european	ADJ
tahrj-4809	301	13	tax	tax	NOUN
tahrj-4809	301	14	system	system	NOUN
tahrj-4809	301	15	will	will	AUX
tahrj-4809	301	16	be	be	AUX
tahrj-4809	301	17	legitimately	legitimately	ADV
tahrj-4809	301	18	achieved	achieve	VERB
tahrj-4809	301	19	to	to	PART
tahrj-4809	301	20	be	be	AUX
tahrj-4809	301	21	developed	develop	VERB
tahrj-4809	301	22	on	on	ADP
tahrj-4809	301	23	such	such	ADJ
tahrj-4809	301	24	foundations	foundation	NOUN
tahrj-4809	301	25	.	.	PUNCT
tahrj-4809	302	1	carlos	carlos	PROPN
tahrj-4809	302	2	maría	maría	PROPN
tahrj-4809	302	3	lópez	lópez	PROPN
tahrj-4809	302	4	espadafor	espadafor	ADP
tahrj-4809	302	5	the	the	DET
tahrj-4809	302	6	age	age	NOUN
tahrj-4809	302	7	of	of	ADP
tahrj-4809	302	8	human	human	ADJ
tahrj-4809	302	9	rights	right	NOUN
tahrj-4809	302	10	journal	journal	NOUN
tahrj-4809	302	11	,	,	PUNCT
tahrj-4809	302	12	12	12	NUM
tahrj-4809	302	13	(	(	PUNCT
tahrj-4809	302	14	june	june	PROPN
tahrj-4809	302	15	2019	2019	NUM
tahrj-4809	302	16	)	)	PUNCT
tahrj-4809	303	1	pp	pp	ADP
tahrj-4809	303	2	.	.	PUNCT
tahrj-4809	304	1	84	84	NUM
tahrj-4809	304	2	-	-	SYM
tahrj-4809	304	3	104	104	NUM
tahrj-4809	304	4	issn	issn	NOUN
tahrj-4809	304	5	:	:	PUNCT
tahrj-4809	304	6	2340	2340	NUM
tahrj-4809	304	7	-	-	SYM
tahrj-4809	304	8	9592	9592	NUM
tahrj-4809	304	9	doi	doi	NOUN
tahrj-4809	304	10	:	:	PUNCT
tahrj-4809	304	11	10.17561	10.17561	NUM
tahrj-4809	304	12	/	/	SYM
tahrj-4809	304	13	tahrj.n12.5	tahrj.n12.5	PRON
tahrj-4809	304	14	100	100	NUM
tahrj-4809	304	15	the	the	DET
tahrj-4809	304	16	fiscal	fiscal	ADJ
tahrj-4809	304	17	harmonization	harmonization	NOUN
tahrj-4809	304	18	in	in	ADP
tahrj-4809	304	19	the	the	DET
tahrj-4809	304	20	european	european	PROPN
tahrj-4809	304	21	union	union	PROPN
tahrj-4809	304	22	is	be	AUX
tahrj-4809	304	23	principally	principally	ADV
tahrj-4809	304	24	centered	center	VERB
tahrj-4809	304	25	in	in	ADP
tahrj-4809	304	26	the	the	DET
tahrj-4809	304	27	indirect	indirect	ADJ
tahrj-4809	304	28	taxation	taxation	NOUN
tahrj-4809	304	29	.	.	PUNCT
tahrj-4809	305	1	at	at	ADP
tahrj-4809	305	2	the	the	DET
tahrj-4809	305	3	same	same	ADJ
tahrj-4809	305	4	time	time	NOUN
tahrj-4809	305	5	,	,	PUNCT
tahrj-4809	305	6	the	the	DET
tahrj-4809	305	7	principles	principle	NOUN
tahrj-4809	305	8	of	of	ADP
tahrj-4809	305	9	tax	tax	NOUN
tahrj-4809	305	10	justice	justice	NOUN
tahrj-4809	305	11	are	be	AUX
tahrj-4809	305	12	found	find	VERB
tahrj-4809	305	13	less	less	ADV
tahrj-4809	305	14	developed	develop	VERB
tahrj-4809	305	15	-in	-in	DET
tahrj-4809	305	16	the	the	DET
tahrj-4809	305	17	doctrine	doctrine	NOUN
tahrj-4809	305	18	and	and	CCONJ
tahrj-4809	305	19	in	in	ADP
tahrj-4809	305	20	the	the	DET
tahrj-4809	305	21	constitutional	constitutional	ADJ
tahrj-4809	305	22	jurisprudence	jurisprudence	NOUN
tahrj-4809	305	23	of	of	ADP
tahrj-4809	305	24	the	the	DET
tahrj-4809	305	25	stateson	stateson	NOUN
tahrj-4809	305	26	the	the	DET
tahrj-4809	305	27	themes	theme	NOUN
tahrj-4809	305	28	of	of	ADP
tahrj-4809	305	29	the	the	DET
tahrj-4809	305	30	indirect	indirect	ADJ
tahrj-4809	305	31	taxes	taxis	NOUN
tahrj-4809	305	32	,	,	PUNCT
tahrj-4809	305	33	also	also	ADV
tahrj-4809	305	34	considering	consider	VERB
tahrj-4809	305	35	what	what	PRON
tahrj-4809	305	36	happens	happen	VERB
tahrj-4809	305	37	with	with	ADP
tahrj-4809	305	38	the	the	DET
tahrj-4809	305	39	subject	subject	NOUN
tahrj-4809	305	40	of	of	ADP
tahrj-4809	305	41	the	the	DET
tahrj-4809	305	42	direct	direct	ADJ
tahrj-4809	305	43	taxes	taxis	NOUN
tahrj-4809	305	44	.	.	PUNCT
tahrj-4809	306	1	to	to	ADP
tahrj-4809	306	2	this	this	PRON
tahrj-4809	306	3	we	we	PRON
tahrj-4809	306	4	have	have	VERB
tahrj-4809	306	5	to	to	PART
tahrj-4809	306	6	add	add	VERB
tahrj-4809	306	7	that	that	SCONJ
tahrj-4809	306	8	neither	neither	CCONJ
tahrj-4809	306	9	in	in	ADP
tahrj-4809	306	10	the	the	DET
tahrj-4809	306	11	treaty	treaty	NOUN
tahrj-4809	306	12	on	on	ADP
tahrj-4809	306	13	the	the	DET
tahrj-4809	306	14	european	european	PROPN
tahrj-4809	306	15	union	union	PROPN
tahrj-4809	306	16	neither	neither	CCONJ
tahrj-4809	306	17	in	in	ADP
tahrj-4809	306	18	the	the	DET
tahrj-4809	306	19	treaty	treaty	NOUN
tahrj-4809	306	20	on	on	ADP
tahrj-4809	306	21	the	the	DET
tahrj-4809	306	22	functioning	functioning	NOUN
tahrj-4809	306	23	of	of	ADP
tahrj-4809	306	24	the	the	DET
tahrj-4809	306	25	european	european	PROPN
tahrj-4809	306	26	union	union	PROPN
tahrj-4809	306	27	,	,	PUNCT
tahrj-4809	306	28	we	we	PRON
tahrj-4809	306	29	find	find	VERB
tahrj-4809	306	30	an	an	DET
tahrj-4809	306	31	express	express	ADJ
tahrj-4809	306	32	consecration	consecration	NOUN
tahrj-4809	306	33	of	of	ADP
tahrj-4809	306	34	these	these	DET
tahrj-4809	306	35	principles	principle	NOUN
tahrj-4809	306	36	.	.	PUNCT
tahrj-4809	307	1	to	to	ADP
tahrj-4809	307	2	all	all	PRON
tahrj-4809	307	3	of	of	ADP
tahrj-4809	307	4	this	this	PRON
tahrj-4809	307	5	we	we	PRON
tahrj-4809	307	6	need	need	VERB
tahrj-4809	307	7	to	to	PART
tahrj-4809	307	8	think	think	VERB
tahrj-4809	307	9	also	also	ADV
tahrj-4809	307	10	to	to	ADP
tahrj-4809	307	11	the	the	DET
tahrj-4809	307	12	equilibrium	equilibrium	NOUN
tahrj-4809	307	13	that	that	PRON
tahrj-4809	307	14	has	have	VERB
tahrj-4809	307	15	to	to	PART
tahrj-4809	307	16	exist	exist	VERB
tahrj-4809	307	17	,	,	PUNCT
tahrj-4809	307	18	for	for	ADP
tahrj-4809	307	19	some	some	PRON
tahrj-4809	307	20	of	of	ADP
tahrj-4809	307	21	the	the	DET
tahrj-4809	307	22	indirect	indirect	ADJ
tahrj-4809	307	23	taxes	taxis	NOUN
tahrj-4809	307	24	that	that	PRON
tahrj-4809	307	25	are	be	AUX
tahrj-4809	307	26	subject	subject	ADJ
tahrj-4809	307	27	to	to	ADP
tahrj-4809	307	28	fiscal	fiscal	ADJ
tahrj-4809	307	29	harmonization	harmonization	NOUN
tahrj-4809	307	30	,	,	PUNCT
tahrj-4809	307	31	to	to	PART
tahrj-4809	307	32	respect	respect	VERB
tahrj-4809	307	33	both	both	DET
tahrj-4809	307	34	the	the	DET
tahrj-4809	307	35	principles	principle	NOUN
tahrj-4809	307	36	of	of	ADP
tahrj-4809	307	37	tax	tax	NOUN
tahrj-4809	307	38	justice	justice	NOUN
tahrj-4809	307	39	and	and	CCONJ
tahrj-4809	307	40	the	the	DET
tahrj-4809	307	41	non	non	ADJ
tahrj-4809	307	42	-	-	ADJ
tahrj-4809	307	43	tax	tax	ADJ
tahrj-4809	307	44	purposes	purpose	NOUN
tahrj-4809	307	45	of	of	ADP
tahrj-4809	307	46	the	the	DET
tahrj-4809	307	47	environmental	environmental	ADJ
tahrj-4809	307	48	protection	protection	NOUN
tahrj-4809	307	49	that	that	PRON
tahrj-4809	307	50	the	the	DET
tahrj-4809	307	51	institutions	institution	NOUN
tahrj-4809	307	52	are	be	AUX
tahrj-4809	307	53	trying	try	VERB
tahrj-4809	307	54	to	to	PART
tahrj-4809	307	55	pursue	pursue	VERB
tahrj-4809	307	56	.	.	PUNCT
tahrj-4809	308	1	against	against	ADP
tahrj-4809	308	2	this	this	DET
tahrj-4809	308	3	background	background	NOUN
tahrj-4809	308	4	,	,	PUNCT
tahrj-4809	308	5	there	there	PRON
tahrj-4809	308	6	are	be	VERB
tahrj-4809	308	7	not	not	PART
tahrj-4809	308	8	some	some	DET
tahrj-4809	308	9	clear	clear	ADJ
tahrj-4809	308	10	parameters	parameter	NOUN
tahrj-4809	308	11	that	that	PRON
tahrj-4809	308	12	could	could	AUX
tahrj-4809	308	13	be	be	AUX
tahrj-4809	308	14	used	use	VERB
tahrj-4809	308	15	as	as	ADP
tahrj-4809	308	16	limits	limit	NOUN
tahrj-4809	308	17	in	in	ADP
tahrj-4809	308	18	the	the	DET
tahrj-4809	308	19	activities	activity	NOUN
tahrj-4809	308	20	of	of	ADP
tahrj-4809	308	21	the	the	DET
tahrj-4809	308	22	european	european	PROPN
tahrj-4809	308	23	union	union	PROPN
tahrj-4809	308	24	in	in	ADP
tahrj-4809	308	25	this	this	DET
tahrj-4809	308	26	area	area	NOUN
tahrj-4809	308	27	and	and	CCONJ
tahrj-4809	308	28	the	the	DET
tahrj-4809	308	29	solution	solution	NOUN
tahrj-4809	308	30	could	could	AUX
tahrj-4809	308	31	be	be	AUX
tahrj-4809	308	32	found	find	VERB
tahrj-4809	308	33	in	in	ADP
tahrj-4809	308	34	the	the	DET
tahrj-4809	308	35	interpretation	interpretation	NOUN
tahrj-4809	308	36	of	of	ADP
tahrj-4809	308	37	the	the	DET
tahrj-4809	308	38	discipline	discipline	NOUN
tahrj-4809	308	39	of	of	ADP
tahrj-4809	308	40	the	the	DET
tahrj-4809	308	41	fundamental	fundamental	ADJ
tahrj-4809	308	42	rights	right	NOUN
tahrj-4809	308	43	from	from	ADP
tahrj-4809	308	44	the	the	DET
tahrj-4809	308	45	taxation	taxation	NOUN
tahrj-4809	308	46	perspective	perspective	NOUN
tahrj-4809	308	47	.	.	PUNCT
tahrj-4809	309	1	facing	face	VERB
tahrj-4809	309	2	some	some	DET
tahrj-4809	309	3	indirect	indirect	ADJ
tahrj-4809	309	4	taxes	taxis	NOUN
tahrj-4809	309	5	like	like	ADP
tahrj-4809	309	6	the	the	DET
tahrj-4809	309	7	excise	excise	NOUN
tahrj-4809	309	8	duties	duty	NOUN
tahrj-4809	309	9	where	where	SCONJ
tahrj-4809	309	10	the	the	DET
tahrj-4809	309	11	tax	tax	NOUN
tahrj-4809	309	12	rate	rate	NOUN
tahrj-4809	309	13	is	be	AUX
tahrj-4809	309	14	so	so	ADV
tahrj-4809	309	15	high	high	ADJ
tahrj-4809	309	16	,	,	PUNCT
tahrj-4809	309	17	is	be	AUX
tahrj-4809	309	18	even	even	ADV
tahrj-4809	309	19	more	more	ADV
tahrj-4809	309	20	evident	evident	ADJ
tahrj-4809	309	21	the	the	DET
tahrj-4809	309	22	lack	lack	NOUN
tahrj-4809	309	23	of	of	ADP
tahrj-4809	309	24	a	a	DET
tahrj-4809	309	25	consolidate	consolidate	ADJ
tahrj-4809	309	26	doctrine	doctrine	NOUN
tahrj-4809	309	27	in	in	ADP
tahrj-4809	309	28	the	the	DET
tahrj-4809	309	29	european	european	PROPN
tahrj-4809	309	30	union	union	PROPN
tahrj-4809	309	31	on	on	ADP
tahrj-4809	309	32	the	the	DET
tahrj-4809	309	33	subjects	subject	NOUN
tahrj-4809	309	34	of	of	ADP
tahrj-4809	309	35	the	the	DET
tahrj-4809	309	36	principles	principle	NOUN
tahrj-4809	309	37	of	of	ADP
tahrj-4809	309	38	tax	tax	NOUN
tahrj-4809	309	39	justice	justice	NOUN
tahrj-4809	309	40	.	.	PUNCT
tahrj-4809	310	1	x.	x.	VERB
tahrj-4809	311	1	the	the	DET
tahrj-4809	311	2	ethical	ethical	ADJ
tahrj-4809	311	3	component	component	NOUN
tahrj-4809	311	4	of	of	ADP
tahrj-4809	311	5	environmental	environmental	ADJ
tahrj-4809	311	6	tax	tax	NOUN
tahrj-4809	311	7	regulation	regulation	NOUN
tahrj-4809	311	8	x.1	x.1	NOUN
tahrj-4809	311	9	.	.	PUNCT
tahrj-4809	312	1	ethics	ethic	NOUN
tahrj-4809	312	2	and	and	CCONJ
tahrj-4809	312	3	environmental	environmental	ADJ
tahrj-4809	312	4	tax	tax	NOUN
tahrj-4809	312	5	law	law	NOUN
tahrj-4809	312	6	from	from	ADP
tahrj-4809	312	7	a	a	DET
tahrj-4809	312	8	globalized	globalized	ADJ
tahrj-4809	312	9	perspective	perspective	NOUN
tahrj-4809	312	10	discussing	discuss	VERB
tahrj-4809	312	11	ethics	ethic	NOUN
tahrj-4809	312	12	in	in	ADP
tahrj-4809	312	13	terms	term	NOUN
tahrj-4809	312	14	of	of	ADP
tahrj-4809	312	15	environmental	environmental	ADJ
tahrj-4809	312	16	tax	tax	NOUN
tahrj-4809	312	17	law	law	NOUN
tahrj-4809	312	18	brings	bring	VERB
tahrj-4809	312	19	about	about	ADP
tahrj-4809	312	20	a	a	DET
tahrj-4809	312	21	much	much	ADV
tahrj-4809	312	22	broader	broad	ADJ
tahrj-4809	312	23	thematic	thematic	ADJ
tahrj-4809	312	24	scope	scope	NOUN
tahrj-4809	312	25	,	,	PUNCT
tahrj-4809	312	26	such	such	ADJ
tahrj-4809	312	27	as	as	ADP
tahrj-4809	312	28	the	the	DET
tahrj-4809	312	29	connection	connection	NOUN
tahrj-4809	312	30	between	between	ADP
tahrj-4809	312	31	ethics	ethic	NOUN
tahrj-4809	312	32	and	and	CCONJ
tahrj-4809	312	33	rights	right	NOUN
tahrj-4809	312	34	,	,	PUNCT
tahrj-4809	312	35	moral	moral	ADJ
tahrj-4809	312	36	norms	norm	NOUN
tahrj-4809	312	37	and	and	CCONJ
tahrj-4809	312	38	legal	legal	ADJ
tahrj-4809	312	39	norms	norm	NOUN
tahrj-4809	312	40	,	,	PUNCT
tahrj-4809	312	41	which	which	PRON
tahrj-4809	312	42	already	already	ADV
tahrj-4809	312	43	is	be	AUX
tahrj-4809	312	44	a	a	DET
tahrj-4809	312	45	difficult	difficult	ADJ
tahrj-4809	312	46	topic	topic	NOUN
tahrj-4809	312	47	to	to	PART
tahrj-4809	312	48	deal	deal	VERB
tahrj-4809	312	49	with	with	ADP
tahrj-4809	312	50	.	.	PUNCT
tahrj-4809	313	1	we	we	PRON
tahrj-4809	313	2	would	would	AUX
tahrj-4809	313	3	obviously	obviously	ADV
tahrj-4809	313	4	be	be	AUX
tahrj-4809	313	5	looking	look	VERB
tahrj-4809	313	6	for	for	ADP
tahrj-4809	313	7	social	social	ADJ
tahrj-4809	313	8	ethics	ethic	NOUN
tahrj-4809	313	9	(	(	PUNCT
tahrj-4809	313	10	or	or	CCONJ
tahrj-4809	313	11	a	a	DET
tahrj-4809	313	12	social	social	ADJ
tahrj-4809	313	13	morality	morality	NOUN
tahrj-4809	313	14	)	)	PUNCT
tahrj-4809	313	15	beyond	beyond	ADP
tahrj-4809	313	16	personal	personal	ADJ
tahrj-4809	313	17	ethics	ethic	NOUN
tahrj-4809	313	18	(	(	PUNCT
tahrj-4809	313	19	or	or	CCONJ
tahrj-4809	313	20	a	a	DET
tahrj-4809	313	21	personal	personal	ADJ
tahrj-4809	313	22	morality	morality	NOUN
tahrj-4809	313	23	)	)	PUNCT
tahrj-4809	313	24	,	,	PUNCT
tahrj-4809	313	25	but	but	CCONJ
tahrj-4809	313	26	it	it	PRON
tahrj-4809	313	27	is	be	AUX
tahrj-4809	313	28	not	not	PART
tahrj-4809	313	29	easy	easy	ADJ
tahrj-4809	313	30	to	to	PART
tahrj-4809	313	31	find	find	VERB
tahrj-4809	313	32	social	social	ADJ
tahrj-4809	313	33	ethics	ethic	NOUN
tahrj-4809	313	34	of	of	ADP
tahrj-4809	313	35	wide	wide	ADJ
tahrj-4809	313	36	dissemination	dissemination	NOUN
tahrj-4809	313	37	.	.	PUNCT
tahrj-4809	314	1	there	there	PRON
tahrj-4809	314	2	could	could	AUX
tahrj-4809	314	3	be	be	AUX
tahrj-4809	314	4	as	as	ADV
tahrj-4809	314	5	many	many	ADJ
tahrj-4809	314	6	social	social	ADJ
tahrj-4809	314	7	ethics	ethic	NOUN
tahrj-4809	314	8	as	as	ADP
tahrj-4809	314	9	different	different	ADJ
tahrj-4809	314	10	societies	society	NOUN
tahrj-4809	314	11	or	or	CCONJ
tahrj-4809	314	12	(	(	PUNCT
tahrj-4809	314	13	as	as	ADV
tahrj-4809	314	14	many	many	ADJ
tahrj-4809	314	15	)	)	PUNCT
tahrj-4809	314	16	as	as	ADP
tahrj-4809	314	17	social	social	ADJ
tahrj-4809	314	18	groups	group	NOUN
tahrj-4809	314	19	within	within	ADP
tahrj-4809	314	20	a	a	DET
tahrj-4809	314	21	society	society	NOUN
tahrj-4809	314	22	.	.	PUNCT
tahrj-4809	315	1	all	all	DET
tahrj-4809	315	2	this	this	DET
tahrj-4809	315	3	situation	situation	NOUN
tahrj-4809	315	4	becomes	become	VERB
tahrj-4809	315	5	more	more	ADV
tahrj-4809	315	6	complicated	complicated	ADJ
tahrj-4809	315	7	when	when	SCONJ
tahrj-4809	315	8	we	we	PRON
tahrj-4809	315	9	look	look	VERB
tahrj-4809	315	10	at	at	ADP
tahrj-4809	315	11	the	the	DET
tahrj-4809	315	12	international	international	ADJ
tahrj-4809	315	13	society	society	NOUN
tahrj-4809	315	14	,	,	PUNCT
tahrj-4809	315	15	since	since	SCONJ
tahrj-4809	315	16	apart	apart	ADV
tahrj-4809	315	17	from	from	ADP
tahrj-4809	315	18	it	it	PRON
tahrj-4809	315	19	being	be	AUX
tahrj-4809	315	20	difficult	difficult	ADJ
tahrj-4809	315	21	to	to	PART
tahrj-4809	315	22	find	find	VERB
tahrj-4809	315	23	shared	share	VERB
tahrj-4809	315	24	ethical	ethical	ADJ
tahrj-4809	315	25	aspects	aspect	NOUN
tahrj-4809	315	26	in	in	ADP
tahrj-4809	315	27	the	the	DET
tahrj-4809	315	28	various	various	ADJ
tahrj-4809	315	29	societies	society	NOUN
tahrj-4809	315	30	within	within	ADP
tahrj-4809	315	31	the	the	DET
tahrj-4809	315	32	various	various	ADJ
tahrj-4809	315	33	member	member	NOUN
tahrj-4809	315	34	states	state	NOUN
tahrj-4809	315	35	of	of	ADP
tahrj-4809	315	36	the	the	DET
tahrj-4809	315	37	international	international	ADJ
tahrj-4809	315	38	community	community	NOUN
tahrj-4809	315	39	,	,	PUNCT
tahrj-4809	315	40	it	it	PRON
tahrj-4809	315	41	is	be	AUX
tahrj-4809	315	42	also	also	ADV
tahrj-4809	315	43	hard	hard	ADJ
tahrj-4809	315	44	to	to	PART
tahrj-4809	315	45	find	find	VERB
tahrj-4809	315	46	unequivocal	unequivocal	ADJ
tahrj-4809	315	47	ethical	ethical	ADJ
tahrj-4809	315	48	aspects	aspect	NOUN
tahrj-4809	315	49	at	at	ADP
tahrj-4809	315	50	the	the	DET
tahrj-4809	315	51	(	(	PUNCT
tahrj-4809	315	52	lower	low	ADJ
tahrj-4809	315	53	)	)	PUNCT
tahrj-4809	315	54	level	level	NOUN
tahrj-4809	315	55	of	of	ADP
tahrj-4809	315	56	geographic	geographic	ADJ
tahrj-4809	315	57	areas	area	NOUN
tahrj-4809	315	58	which	which	PRON
tahrj-4809	315	59	group	group	NOUN
tahrj-4809	315	60	the	the	DET
tahrj-4809	315	61	various	various	ADJ
tahrj-4809	315	62	member	member	NOUN
tahrj-4809	315	63	states	state	NOUN
tahrj-4809	315	64	.	.	PUNCT
tahrj-4809	316	1	it	it	PRON
tahrj-4809	316	2	sometimes	sometimes	ADV
tahrj-4809	316	3	seems	seem	VERB
tahrj-4809	316	4	almost	almost	ADV
tahrj-4809	316	5	impossible	impossible	ADJ
tahrj-4809	316	6	to	to	PART
tahrj-4809	316	7	find	find	VERB
tahrj-4809	316	8	common	common	ADJ
tahrj-4809	316	9	ground	ground	NOUN
tahrj-4809	316	10	in	in	ADP
tahrj-4809	316	11	the	the	DET
tahrj-4809	316	12	combination	combination	NOUN
tahrj-4809	316	13	of	of	ADP
tahrj-4809	316	14	ethics	ethic	NOUN
tahrj-4809	316	15	and	and	CCONJ
tahrj-4809	316	16	rights	right	NOUN
tahrj-4809	316	17	when	when	SCONJ
tahrj-4809	316	18	we	we	PRON
tahrj-4809	316	19	add	add	VERB
tahrj-4809	316	20	the	the	DET
tahrj-4809	316	21	problems	problem	NOUN
tahrj-4809	316	22	of	of	ADP
tahrj-4809	316	23	separating	separate	VERB
tahrj-4809	316	24	ethics	ethic	NOUN
tahrj-4809	316	25	and	and	CCONJ
tahrj-4809	316	26	religion	religion	NOUN
tahrj-4809	316	27	and	and	CCONJ
tahrj-4809	316	28	the	the	DET
tahrj-4809	316	29	fact	fact	NOUN
tahrj-4809	316	30	that	that	SCONJ
tahrj-4809	316	31	there	there	PRON
tahrj-4809	316	32	are	be	VERB
tahrj-4809	316	33	far	far	ADV
tahrj-4809	316	34	more	more	ADV
tahrj-4809	316	35	widespread	widespread	ADJ
tahrj-4809	316	36	religions	religion	NOUN
tahrj-4809	316	37	in	in	ADP
tahrj-4809	316	38	the	the	DET
tahrj-4809	316	39	western	western	ADJ
tahrj-4809	316	40	world	world	NOUN
tahrj-4809	316	41	and	and	CCONJ
tahrj-4809	316	42	other	other	ADJ
tahrj-4809	316	43	religions	religion	NOUN
tahrj-4809	316	44	in	in	ADP
tahrj-4809	316	45	the	the	DET
tahrj-4809	316	46	eastern	eastern	ADJ
tahrj-4809	316	47	or	or	CCONJ
tahrj-4809	316	48	south	south	ADJ
tahrj-4809	316	49	-	-	PUNCT
tahrj-4809	316	50	eastern	eastern	ADJ
tahrj-4809	316	51	world	world	NOUN
tahrj-4809	316	52	.	.	PUNCT
tahrj-4809	317	1	whenever	whenever	SCONJ
tahrj-4809	317	2	some	some	DET
tahrj-4809	317	3	religion	religion	NOUN
tahrj-4809	317	4	does	do	AUX
tahrj-4809	317	5	not	not	PART
tahrj-4809	317	6	value	value	VERB
tahrj-4809	317	7	the	the	DET
tahrj-4809	317	8	right	right	NOUN
tahrj-4809	317	9	to	to	ADP
tahrj-4809	317	10	life	life	NOUN
tahrj-4809	317	11	enough	enough	ADV
tahrj-4809	317	12	,	,	PUNCT
tahrj-4809	317	13	without	without	ADP
tahrj-4809	317	14	which	which	PRON
tahrj-4809	317	15	the	the	DET
tahrj-4809	317	16	rest	rest	NOUN
tahrj-4809	317	17	of	of	ADP
tahrj-4809	317	18	the	the	DET
tahrj-4809	317	19	rights	right	NOUN
tahrj-4809	317	20	could	could	AUX
tahrj-4809	317	21	lose	lose	VERB
tahrj-4809	317	22	their	their	PRON
tahrj-4809	317	23	meaning	meaning	NOUN
tahrj-4809	317	24	,	,	PUNCT
tahrj-4809	317	25	it	it	PRON
tahrj-4809	317	26	seems	seem	VERB
tahrj-4809	317	27	hard	hard	ADJ
tahrj-4809	317	28	to	to	PART
tahrj-4809	317	29	think	think	VERB
tahrj-4809	317	30	of	of	ADP
tahrj-4809	317	31	finding	find	VERB
tahrj-4809	317	32	a	a	DET
tahrj-4809	317	33	basic	basic	ADJ
tahrj-4809	317	34	international	international	ADJ
tahrj-4809	317	35	morality	morality	NOUN
tahrj-4809	317	36	.	.	PUNCT
tahrj-4809	318	1	thus	thus	ADV
tahrj-4809	318	2	,	,	PUNCT
tahrj-4809	318	3	it	it	PRON
tahrj-4809	318	4	would	would	AUX
tahrj-4809	318	5	obviously	obviously	ADV
tahrj-4809	318	6	be	be	AUX
tahrj-4809	318	7	more	more	ADV
tahrj-4809	318	8	difficult	difficult	ADJ
tahrj-4809	318	9	to	to	PART
tahrj-4809	318	10	find	find	VERB
tahrj-4809	318	11	an	an	DET
tahrj-4809	318	12	international	international	ADJ
tahrj-4809	318	13	law	law	NOUN
tahrj-4809	318	14	morality	morality	NOUN
tahrj-4809	318	15	and	and	CCONJ
tahrj-4809	318	16	far	far	ADV
tahrj-4809	318	17	more	more	ADV
tahrj-4809	318	18	difficult	difficult	ADJ
tahrj-4809	318	19	to	to	PART
tahrj-4809	318	20	find	find	VERB
tahrj-4809	318	21	an	an	DET
tahrj-4809	318	22	international	international	ADJ
tahrj-4809	318	23	environmental	environmental	ADJ
tahrj-4809	318	24	law	law	NOUN
tahrj-4809	318	25	morality	morality	NOUN
tahrj-4809	318	26	.	.	PUNCT
tahrj-4809	319	1	the	the	DET
tahrj-4809	319	2	relationship	relationship	NOUN
tahrj-4809	319	3	between	between	ADP
tahrj-4809	319	4	the	the	DET
tahrj-4809	319	5	person	person	NOUN
tahrj-4809	319	6	and	and	CCONJ
tahrj-4809	319	7	the	the	DET
tahrj-4809	319	8	environment	environment	NOUN
tahrj-4809	319	9	is	be	AUX
tahrj-4809	319	10	something	something	PRON
tahrj-4809	319	11	that	that	PRON
tahrj-4809	319	12	can	can	AUX
tahrj-4809	319	13	,	,	PUNCT
tahrj-4809	319	14	to	to	ADP
tahrj-4809	319	15	a	a	DET
tahrj-4809	319	16	large	large	ADJ
tahrj-4809	319	17	extent	extent	NOUN
tahrj-4809	319	18	,	,	PUNCT
tahrj-4809	319	19	arise	arise	VERB
tahrj-4809	319	20	from	from	ADP
tahrj-4809	319	21	individual	individual	ADJ
tahrj-4809	319	22	sensitivity	sensitivity	NOUN
tahrj-4809	319	23	,	,	PUNCT
tahrj-4809	319	24	which	which	PRON
tahrj-4809	319	25	goes	go	VERB
tahrj-4809	319	26	much	much	ADV
tahrj-4809	319	27	further	far	ADV
tahrj-4809	319	28	than	than	ADP
tahrj-4809	319	29	the	the	DET
tahrj-4809	319	30	morals	moral	NOUN
tahrj-4809	319	31	of	of	ADP
tahrj-4809	319	32	the	the	DET
tahrj-4809	319	33	international	international	ADJ
tahrj-4809	319	34	community	community	NOUN
tahrj-4809	319	35	’s	’s	PART
tahrj-4809	319	36	different	different	ADJ
tahrj-4809	319	37	geographical	geographical	ADJ
tahrj-4809	319	38	areas	area	NOUN
tahrj-4809	319	39	.	.	PUNCT
tahrj-4809	320	1	as	as	ADP
tahrj-4809	320	2	a	a	DET
tahrj-4809	320	3	result	result	NOUN
tahrj-4809	320	4	,	,	PUNCT
tahrj-4809	320	5	a	a	DET
tahrj-4809	320	6	extra	extra	ADJ
tahrj-4809	320	7	-	-	ADJ
tahrj-4809	320	8	taxation	taxation	NOUN
tahrj-4809	320	9	and	and	CCONJ
tahrj-4809	320	10	property	property	NOUN
tahrj-4809	320	11	right	right	ADV
tahrj-4809	320	12	in	in	ADP
tahrj-4809	320	13	the	the	DET
tahrj-4809	320	14	european	european	PROPN
tahrj-4809	320	15	union	union	PROPN
tahrj-4809	320	16	law	law	NOUN
tahrj-4809	320	17	the	the	DET
tahrj-4809	320	18	age	age	NOUN
tahrj-4809	320	19	of	of	ADP
tahrj-4809	320	20	human	human	ADJ
tahrj-4809	320	21	rights	right	NOUN
tahrj-4809	320	22	journal	journal	NOUN
tahrj-4809	320	23	,	,	PUNCT
tahrj-4809	320	24	12	12	NUM
tahrj-4809	320	25	(	(	PUNCT
tahrj-4809	320	26	june	june	PROPN
tahrj-4809	320	27	2019	2019	NUM
tahrj-4809	320	28	)	)	PUNCT
tahrj-4809	321	1	pp	pp	ADP
tahrj-4809	321	2	.	.	PUNCT
tahrj-4809	322	1	84	84	NUM
tahrj-4809	322	2	-	-	SYM
tahrj-4809	322	3	104	104	NUM
tahrj-4809	322	4	issn	issn	NOUN
tahrj-4809	322	5	:	:	PUNCT
tahrj-4809	322	6	2340	2340	NUM
tahrj-4809	322	7	-	-	SYM
tahrj-4809	322	8	9592	9592	NUM
tahrj-4809	322	9	doi	doi	NOUN
tahrj-4809	322	10	:	:	PUNCT
tahrj-4809	322	11	10.17561	10.17561	NUM
tahrj-4809	322	12	/	/	SYM
tahrj-4809	322	13	tahrj.n12.5	tahrj.n12.5	PRON
tahrj-4809	322	14	101	101	NUM
tahrj-4809	322	15	specific	specific	ADJ
tahrj-4809	322	16	social	social	ADJ
tahrj-4809	322	17	group	group	NOUN
tahrj-4809	322	18	within	within	ADP
tahrj-4809	322	19	a	a	DET
tahrj-4809	322	20	particular	particular	ADJ
tahrj-4809	322	21	geographical	geographical	ADJ
tahrj-4809	322	22	area	area	NOUN
tahrj-4809	322	23	can	can	AUX
tahrj-4809	322	24	develop	develop	VERB
tahrj-4809	322	25	environmental	environmental	ADJ
tahrj-4809	322	26	sensitivities	sensitivity	NOUN
tahrj-4809	322	27	.	.	PUNCT
tahrj-4809	323	1	furthermore	furthermore	ADV
tahrj-4809	323	2	,	,	PUNCT
tahrj-4809	323	3	the	the	DET
tahrj-4809	323	4	different	different	ADJ
tahrj-4809	323	5	economic	economic	ADJ
tahrj-4809	323	6	options	option	NOUN
tahrj-4809	323	7	or	or	CCONJ
tahrj-4809	323	8	economic	economic	ADJ
tahrj-4809	323	9	ideologies	ideology	NOUN
tahrj-4809	323	10	and	and	CCONJ
tahrj-4809	323	11	,	,	PUNCT
tahrj-4809	323	12	ultimately	ultimately	ADV
tahrj-4809	323	13	,	,	PUNCT
tahrj-4809	323	14	the	the	DET
tahrj-4809	323	15	great	great	ADJ
tahrj-4809	323	16	options	option	NOUN
tahrj-4809	323	17	or	or	CCONJ
tahrj-4809	323	18	alternatives	alternative	NOUN
tahrj-4809	323	19	to	to	ADP
tahrj-4809	323	20	socio	socio	VERB
tahrj-4809	323	21	-	-	PUNCT
tahrj-4809	323	22	economic	economic	ADJ
tahrj-4809	323	23	policy	policy	NOUN
tahrj-4809	323	24	can	can	AUX
tahrj-4809	323	25	indubitably	indubitably	ADV
tahrj-4809	323	26	influence	influence	VERB
tahrj-4809	323	27	the	the	DET
tahrj-4809	323	28	different	different	ADJ
tahrj-4809	323	29	options	option	NOUN
tahrj-4809	323	30	for	for	ADP
tahrj-4809	323	31	environmental	environmental	ADJ
tahrj-4809	323	32	policy	policy	NOUN
tahrj-4809	323	33	.	.	PUNCT
tahrj-4809	324	1	although	although	SCONJ
tahrj-4809	324	2	globalization	globalization	NOUN
tahrj-4809	324	3	is	be	AUX
tahrj-4809	324	4	often	often	ADV
tahrj-4809	324	5	seen	see	VERB
tahrj-4809	324	6	as	as	ADP
tahrj-4809	324	7	an	an	DET
tahrj-4809	324	8	economic	economic	ADJ
tahrj-4809	324	9	issue	issue	NOUN
tahrj-4809	324	10	,	,	PUNCT
tahrj-4809	324	11	it	it	PRON
tahrj-4809	324	12	could	could	AUX
tahrj-4809	324	13	also	also	ADV
tahrj-4809	324	14	be	be	AUX
tahrj-4809	324	15	seen	see	VERB
tahrj-4809	324	16	differently	differently	ADV
tahrj-4809	324	17	.	.	PUNCT
tahrj-4809	325	1	thus	thus	ADV
tahrj-4809	325	2	,	,	PUNCT
tahrj-4809	325	3	it	it	PRON
tahrj-4809	325	4	could	could	AUX
tahrj-4809	325	5	be	be	AUX
tahrj-4809	325	6	considered	consider	VERB
tahrj-4809	325	7	to	to	PART
tahrj-4809	325	8	be	be	AUX
tahrj-4809	325	9	not	not	PART
tahrj-4809	325	10	only	only	ADV
tahrj-4809	325	11	economic	economic	ADJ
tahrj-4809	325	12	but	but	CCONJ
tahrj-4809	325	13	also	also	ADV
tahrj-4809	325	14	cultural	cultural	ADJ
tahrj-4809	325	15	or	or	CCONJ
tahrj-4809	325	16	social	social	ADJ
tahrj-4809	325	17	.	.	PUNCT
tahrj-4809	326	1	an	an	DET
tahrj-4809	326	2	example	example	NOUN
tahrj-4809	326	3	for	for	ADP
tahrj-4809	326	4	this	this	PRON
tahrj-4809	326	5	could	could	AUX
tahrj-4809	326	6	be	be	AUX
tahrj-4809	326	7	the	the	DET
tahrj-4809	326	8	obviously	obviously	ADV
tahrj-4809	326	9	positive	positive	ADJ
tahrj-4809	326	10	effects	effect	NOUN
tahrj-4809	326	11	of	of	ADP
tahrj-4809	326	12	using	use	VERB
tahrj-4809	326	13	rightly	rightly	ADV
tahrj-4809	326	14	understood	understand	VERB
tahrj-4809	326	15	globalization	globalization	NOUN
tahrj-4809	326	16	to	to	PART
tahrj-4809	326	17	improve	improve	VERB
tahrj-4809	326	18	women	woman	NOUN
tahrj-4809	326	19	’s	’s	PART
tahrj-4809	326	20	rights	right	NOUN
tahrj-4809	326	21	in	in	ADP
tahrj-4809	326	22	some	some	DET
tahrj-4809	326	23	geographical	geographical	ADJ
tahrj-4809	326	24	areas	area	NOUN
tahrj-4809	326	25	at	at	ADP
tahrj-4809	326	26	international	international	ADJ
tahrj-4809	326	27	level	level	NOUN
tahrj-4809	326	28	.	.	PUNCT
tahrj-4809	327	1	often	often	ADV
tahrj-4809	327	2	,	,	PUNCT
tahrj-4809	327	3	some	some	PRON
tahrj-4809	327	4	of	of	ADP
tahrj-4809	327	5	the	the	DET
tahrj-4809	327	6	very	very	ADV
tahrj-4809	327	7	influential	influential	ADJ
tahrj-4809	327	8	states	state	NOUN
tahrj-4809	327	9	manage	manage	VERB
tahrj-4809	327	10	to	to	PART
tahrj-4809	327	11	impose	impose	VERB
tahrj-4809	327	12	,	,	PUNCT
tahrj-4809	327	13	at	at	ADP
tahrj-4809	327	14	a	a	DET
tahrj-4809	327	15	global	global	ADJ
tahrj-4809	327	16	level	level	NOUN
tahrj-4809	327	17	,	,	PUNCT
tahrj-4809	327	18	globalized	globalize	VERB
tahrj-4809	327	19	behavioral	behavioral	ADJ
tahrj-4809	327	20	economics	economic	NOUN
tahrj-4809	327	21	,	,	PUNCT
tahrj-4809	327	22	yet	yet	CCONJ
tahrj-4809	327	23	they	they	PRON
tahrj-4809	327	24	fail	fail	VERB
tahrj-4809	327	25	to	to	PART
tahrj-4809	327	26	take	take	VERB
tahrj-4809	327	27	into	into	ADP
tahrj-4809	327	28	account	account	NOUN
tahrj-4809	327	29	the	the	DET
tahrj-4809	327	30	importance	importance	NOUN
tahrj-4809	327	31	of	of	ADP
tahrj-4809	327	32	environmental	environmental	ADJ
tahrj-4809	327	33	sensitivities	sensitivity	NOUN
tahrj-4809	327	34	.	.	PUNCT
tahrj-4809	328	1	obviously	obviously	ADV
tahrj-4809	328	2	,	,	PUNCT
tahrj-4809	328	3	environmental	environmental	ADJ
tahrj-4809	328	4	protection	protection	NOUN
tahrj-4809	328	5	involves	involve	VERB
tahrj-4809	328	6	significant	significant	ADJ
tahrj-4809	328	7	costs	cost	NOUN
tahrj-4809	328	8	and	and	CCONJ
tahrj-4809	328	9	an	an	DET
tahrj-4809	328	10	apparent	apparent	ADJ
tahrj-4809	328	11	income	income	NOUN
tahrj-4809	328	12	loss	loss	NOUN
tahrj-4809	328	13	,	,	PUNCT
tahrj-4809	328	14	in	in	ADP
tahrj-4809	328	15	appropriate	appropriate	ADJ
tahrj-4809	328	16	legal	legal	ADJ
tahrj-4809	328	17	and	and	CCONJ
tahrj-4809	328	18	economic	economic	ADJ
tahrj-4809	328	19	terms	term	NOUN
tahrj-4809	328	20	.	.	PUNCT
tahrj-4809	329	1	but	but	CCONJ
tahrj-4809	329	2	this	this	DET
tahrj-4809	329	3	financial	financial	ADJ
tahrj-4809	329	4	cost	cost	NOUN
tahrj-4809	329	5	is	be	AUX
tahrj-4809	329	6	merely	merely	ADV
tahrj-4809	329	7	apparent	apparent	ADJ
tahrj-4809	329	8	and	and	CCONJ
tahrj-4809	329	9	short	short	ADJ
tahrj-4809	329	10	-	-	PUNCT
tahrj-4809	329	11	term	term	NOUN
tahrj-4809	329	12	,	,	PUNCT
tahrj-4809	329	13	since	since	SCONJ
tahrj-4809	329	14	climate	climate	NOUN
tahrj-4809	329	15	change	change	NOUN
tahrj-4809	329	16	impacts	impact	NOUN
tahrj-4809	329	17	can	can	AUX
tahrj-4809	329	18	be	be	AUX
tahrj-4809	329	19	unpredictable	unpredictable	ADJ
tahrj-4809	329	20	or	or	CCONJ
tahrj-4809	329	21	at	at	ADP
tahrj-4809	329	22	least	least	ADJ
tahrj-4809	329	23	known	know	VERB
tahrj-4809	329	24	to	to	PART
tahrj-4809	329	25	be	be	AUX
tahrj-4809	329	26	negative	negative	ADJ
tahrj-4809	329	27	,	,	PUNCT
tahrj-4809	329	28	even	even	ADV
tahrj-4809	329	29	negative	negative	ADJ
tahrj-4809	329	30	from	from	ADP
tahrj-4809	329	31	an	an	DET
tahrj-4809	329	32	economic	economic	ADJ
tahrj-4809	329	33	perspective	perspective	NOUN
tahrj-4809	329	34	.	.	PUNCT
tahrj-4809	330	1	evidently	evidently	ADV
tahrj-4809	330	2	,	,	PUNCT
tahrj-4809	330	3	one	one	NUM
tahrj-4809	330	4	of	of	ADP
tahrj-4809	330	5	the	the	DET
tahrj-4809	330	6	best	good	ADJ
tahrj-4809	330	7	future	future	ADJ
tahrj-4809	330	8	investments	investment	NOUN
tahrj-4809	330	9	will	will	AUX
tahrj-4809	330	10	be	be	AUX
tahrj-4809	330	11	an	an	DET
tahrj-4809	330	12	environmental	environmental	ADJ
tahrj-4809	330	13	investment	investment	NOUN
tahrj-4809	330	14	.	.	PUNCT
tahrj-4809	331	1	x.2	x.2	PROPN
tahrj-4809	331	2	.	.	PUNCT
tahrj-4809	332	1	states	state	NOUN
tahrj-4809	332	2	,	,	PUNCT
tahrj-4809	332	3	governments	government	NOUN
tahrj-4809	332	4	,	,	PUNCT
tahrj-4809	332	5	law	law	NOUN
tahrj-4809	332	6	-	-	PUNCT
tahrj-4809	332	7	makers	maker	NOUN
tahrj-4809	332	8	and	and	CCONJ
tahrj-4809	332	9	taxpayers	taxpayer	NOUN
tahrj-4809	332	10	the	the	DET
tahrj-4809	332	11	only	only	ADJ
tahrj-4809	332	12	way	way	NOUN
tahrj-4809	332	13	to	to	PART
tahrj-4809	332	14	find	find	VERB
tahrj-4809	332	15	a	a	DET
tahrj-4809	332	16	meeting	meeting	NOUN
tahrj-4809	332	17	place	place	NOUN
tahrj-4809	332	18	legitimately	legitimately	ADV
tahrj-4809	332	19	shared	share	VERB
tahrj-4809	332	20	by	by	ADP
tahrj-4809	332	21	all	all	ADV
tahrj-4809	332	22	within	within	ADP
tahrj-4809	332	23	the	the	DET
tahrj-4809	332	24	international	international	ADJ
tahrj-4809	332	25	community	community	NOUN
tahrj-4809	332	26	could	could	AUX
tahrj-4809	332	27	eventually	eventually	ADV
tahrj-4809	332	28	lead	lead	VERB
tahrj-4809	332	29	us	we	PRON
tahrj-4809	332	30	towards	towards	ADP
tahrj-4809	332	31	the	the	DET
tahrj-4809	332	32	field	field	NOUN
tahrj-4809	332	33	of	of	ADP
tahrj-4809	332	34	fundamental	fundamental	ADJ
tahrj-4809	332	35	rights	right	NOUN
tahrj-4809	332	36	or	or	CCONJ
tahrj-4809	332	37	,	,	PUNCT
tahrj-4809	332	38	at	at	ADP
tahrj-4809	332	39	least	least	ADJ
tahrj-4809	332	40	,	,	PUNCT
tahrj-4809	332	41	as	as	ADP
tahrj-4809	332	42	part	part	NOUN
tahrj-4809	332	43	of	of	ADP
tahrj-4809	332	44	these	these	PRON
tahrj-4809	332	45	,	,	PUNCT
tahrj-4809	332	46	of	of	ADP
tahrj-4809	332	47	those	those	PRON
tahrj-4809	332	48	we	we	PRON
tahrj-4809	332	49	may	may	AUX
tahrj-4809	332	50	rightly	rightly	ADV
tahrj-4809	332	51	call	call	VERB
tahrj-4809	332	52	human	human	ADJ
tahrj-4809	332	53	rights	right	NOUN
tahrj-4809	332	54	.	.	PUNCT
tahrj-4809	333	1	the	the	DET
tahrj-4809	333	2	tax	tax	NOUN
tahrj-4809	333	3	-	-	PUNCT
tahrj-4809	333	4	paying	pay	VERB
tahrj-4809	333	5	citizen	citizen	NOUN
tahrj-4809	333	6	can	can	AUX
tahrj-4809	333	7	not	not	PART
tahrj-4809	333	8	renounce	renounce	VERB
tahrj-4809	333	9	their	their	PRON
tahrj-4809	333	10	fundamental	fundamental	ADJ
tahrj-4809	333	11	rights	right	NOUN
tahrj-4809	333	12	.	.	PUNCT
tahrj-4809	334	1	the	the	DET
tahrj-4809	334	2	state	state	NOUN
tahrj-4809	334	3	has	have	VERB
tahrj-4809	334	4	to	to	PART
tahrj-4809	334	5	respect	respect	VERB
tahrj-4809	334	6	their	their	PRON
tahrj-4809	334	7	fundamental	fundamental	ADJ
tahrj-4809	334	8	rights	right	NOUN
tahrj-4809	334	9	.	.	PUNCT
tahrj-4809	335	1	constitutional	constitutional	ADJ
tahrj-4809	335	2	tradition	tradition	NOUN
tahrj-4809	335	3	of	of	ADP
tahrj-4809	335	4	fundamental	fundamental	ADJ
tahrj-4809	335	5	rights	right	NOUN
tahrj-4809	335	6	fused	fuse	VERB
tahrj-4809	335	7	with	with	ADP
tahrj-4809	335	8	the	the	DET
tahrj-4809	335	9	legal	legal	ADJ
tahrj-4809	335	10	corpus	corpus	NOUN
tahrj-4809	335	11	of	of	ADP
tahrj-4809	335	12	the	the	DET
tahrj-4809	335	13	european	european	PROPN
tahrj-4809	335	14	union	union	PROPN
tahrj-4809	335	15	.	.	PUNCT
tahrj-4809	336	1	the	the	DET
tahrj-4809	336	2	law	law	NOUN
tahrj-4809	336	3	-	-	PUNCT
tahrj-4809	336	4	maker	maker	NOUN
tahrj-4809	336	5	can	can	AUX
tahrj-4809	336	6	only	only	ADV
tahrj-4809	336	7	charge	charge	VERB
tahrj-4809	336	8	the	the	DET
tahrj-4809	336	9	full	full	ADJ
tahrj-4809	336	10	weight	weight	NOUN
tahrj-4809	336	11	of	of	ADP
tahrj-4809	336	12	environmental	environmental	ADJ
tahrj-4809	336	13	tax	tax	NOUN
tahrj-4809	336	14	treatment	treatment	NOUN
tahrj-4809	336	15	on	on	ADP
tahrj-4809	336	16	the	the	DET
tahrj-4809	336	17	tax	tax	NOUN
tahrj-4809	336	18	-	-	PUNCT
tahrj-4809	336	19	payer	payer	NOUN
tahrj-4809	336	20	to	to	ADP
tahrj-4809	336	21	the	the	DET
tahrj-4809	336	22	extent	extent	NOUN
tahrj-4809	336	23	that	that	SCONJ
tahrj-4809	336	24	it	it	PRON
tahrj-4809	336	25	respects	respect	VERB
tahrj-4809	336	26	their	their	PRON
tahrj-4809	336	27	fundamental	fundamental	ADJ
tahrj-4809	336	28	rights	right	NOUN
tahrj-4809	336	29	.	.	PUNCT
tahrj-4809	337	1	within	within	ADP
tahrj-4809	337	2	these	these	DET
tahrj-4809	337	3	rights	right	NOUN
tahrj-4809	337	4	we	we	PRON
tahrj-4809	337	5	find	find	VERB
tahrj-4809	337	6	the	the	DET
tahrj-4809	337	7	right	right	NOUN
tahrj-4809	337	8	to	to	ADP
tahrj-4809	337	9	property	property	NOUN
tahrj-4809	337	10	.	.	PUNCT
tahrj-4809	338	1	it	it	PRON
tahrj-4809	338	2	is	be	AUX
tahrj-4809	338	3	the	the	DET
tahrj-4809	338	4	government	government	NOUN
tahrj-4809	338	5	’s	’s	PART
tahrj-4809	338	6	duty	duty	NOUN
tahrj-4809	338	7	to	to	PART
tahrj-4809	338	8	find	find	VERB
tahrj-4809	338	9	ways	way	NOUN
tahrj-4809	338	10	to	to	PART
tahrj-4809	338	11	protect	protect	VERB
tahrj-4809	338	12	the	the	DET
tahrj-4809	338	13	environment	environment	NOUN
tahrj-4809	338	14	through	through	ADP
tahrj-4809	338	15	environmental	environmental	ADJ
tahrj-4809	338	16	tax	tax	NOUN
tahrj-4809	338	17	regulation	regulation	NOUN
tahrj-4809	338	18	which	which	PRON
tahrj-4809	338	19	do	do	AUX
tahrj-4809	338	20	not	not	PART
tahrj-4809	338	21	damage	damage	VERB
tahrj-4809	338	22	the	the	DET
tahrj-4809	338	23	fundamental	fundamental	ADJ
tahrj-4809	338	24	rights	right	NOUN
tahrj-4809	338	25	of	of	ADP
tahrj-4809	338	26	the	the	DET
tahrj-4809	338	27	taxpayer	taxpayer	NOUN
tahrj-4809	338	28	.	.	PUNCT
tahrj-4809	339	1	furthermore	furthermore	ADV
tahrj-4809	339	2	,	,	PUNCT
tahrj-4809	339	3	excessive	excessive	ADJ
tahrj-4809	339	4	taxes	taxis	NOUN
tahrj-4809	339	5	normally	normally	ADV
tahrj-4809	339	6	prove	prove	VERB
tahrj-4809	339	7	to	to	PART
tahrj-4809	339	8	be	be	AUX
tahrj-4809	339	9	ineffective	ineffective	ADJ
tahrj-4809	339	10	in	in	ADP
tahrj-4809	339	11	terms	term	NOUN
tahrj-4809	339	12	of	of	ADP
tahrj-4809	339	13	environmental	environmental	ADJ
tahrj-4809	339	14	protection	protection	NOUN
tahrj-4809	339	15	.	.	PUNCT
tahrj-4809	340	1	this	this	PRON
tahrj-4809	340	2	is	be	AUX
tahrj-4809	340	3	why	why	SCONJ
tahrj-4809	340	4	raising	raise	VERB
tahrj-4809	340	5	our	our	PRON
tahrj-4809	340	6	voices	voice	NOUN
tahrj-4809	340	7	against	against	ADP
tahrj-4809	340	8	the	the	DET
tahrj-4809	340	9	current	current	ADJ
tahrj-4809	340	10	environmental	environmental	ADJ
tahrj-4809	340	11	tax	tax	NOUN
tahrj-4809	340	12	regulation	regulation	NOUN
tahrj-4809	340	13	should	should	AUX
tahrj-4809	340	14	not	not	PART
tahrj-4809	340	15	be	be	AUX
tahrj-4809	340	16	considered	consider	VERB
tahrj-4809	340	17	unethical	unethical	ADJ
tahrj-4809	340	18	or	or	CCONJ
tahrj-4809	340	19	immoral	immoral	ADJ
tahrj-4809	340	20	,	,	PUNCT
tahrj-4809	340	21	especially	especially	ADV
tahrj-4809	340	22	since	since	SCONJ
tahrj-4809	340	23	fiscal	fiscal	ADJ
tahrj-4809	340	24	excesses	excess	NOUN
tahrj-4809	340	25	may	may	AUX
tahrj-4809	340	26	involve	involve	VERB
tahrj-4809	340	27	a	a	DET
tahrj-4809	340	28	violation	violation	NOUN
tahrj-4809	340	29	of	of	ADP
tahrj-4809	340	30	the	the	DET
tahrj-4809	340	31	tax	tax	NOUN
tahrj-4809	340	32	-	-	PUNCT
tahrj-4809	340	33	payer	payer	NOUN
tahrj-4809	340	34	fundamental	fundamental	ADJ
tahrj-4809	340	35	rights	right	NOUN
tahrj-4809	340	36	.	.	PUNCT
tahrj-4809	341	1	besides	besides	SCONJ
tahrj-4809	341	2	,	,	PUNCT
tahrj-4809	341	3	this	this	PRON
tahrj-4809	341	4	in	in	ADP
tahrj-4809	341	5	turn	turn	NOUN
tahrj-4809	341	6	frequently	frequently	ADV
tahrj-4809	341	7	involves	involve	VERB
tahrj-4809	341	8	an	an	DET
tahrj-4809	341	9	infringement	infringement	NOUN
tahrj-4809	341	10	of	of	ADP
tahrj-4809	341	11	the	the	DET
tahrj-4809	341	12	material	material	ADJ
tahrj-4809	341	13	principles	principle	NOUN
tahrj-4809	341	14	of	of	ADP
tahrj-4809	341	15	tax	tax	NOUN
tahrj-4809	341	16	justice	justice	NOUN
tahrj-4809	341	17	.	.	PUNCT
tahrj-4809	342	1	what	what	PRON
tahrj-4809	342	2	may	may	AUX
tahrj-4809	342	3	well	well	ADV
tahrj-4809	342	4	be	be	AUX
tahrj-4809	342	5	carlos	carlos	PROPN
tahrj-4809	342	6	maría	maría	PROPN
tahrj-4809	342	7	lópez	lópez	PROPN
tahrj-4809	342	8	espadafor	espadafor	ADP
tahrj-4809	342	9	the	the	DET
tahrj-4809	342	10	age	age	NOUN
tahrj-4809	342	11	of	of	ADP
tahrj-4809	342	12	human	human	ADJ
tahrj-4809	342	13	rights	right	NOUN
tahrj-4809	342	14	journal	journal	NOUN
tahrj-4809	342	15	,	,	PUNCT
tahrj-4809	342	16	12	12	NUM
tahrj-4809	342	17	(	(	PUNCT
tahrj-4809	342	18	june	june	PROPN
tahrj-4809	342	19	2019	2019	NUM
tahrj-4809	342	20	)	)	PUNCT
tahrj-4809	343	1	pp	pp	ADP
tahrj-4809	343	2	.	.	PUNCT
tahrj-4809	344	1	84	84	NUM
tahrj-4809	344	2	-	-	SYM
tahrj-4809	344	3	104	104	NUM
tahrj-4809	344	4	issn	issn	NOUN
tahrj-4809	344	5	:	:	PUNCT
tahrj-4809	344	6	2340	2340	NUM
tahrj-4809	344	7	-	-	SYM
tahrj-4809	344	8	9592	9592	NUM
tahrj-4809	344	9	doi	doi	NOUN
tahrj-4809	344	10	:	:	PUNCT
tahrj-4809	344	11	10.17561	10.17561	NUM
tahrj-4809	344	12	/	/	SYM
tahrj-4809	344	13	tahrj.n12.5	tahrj.n12.5	DET
tahrj-4809	344	14	102	102	NUM
tahrj-4809	344	15	unethical	unethical	ADJ
tahrj-4809	344	16	or	or	CCONJ
tahrj-4809	344	17	immoral	immoral	ADJ
tahrj-4809	344	18	is	be	AUX
tahrj-4809	344	19	the	the	DET
tahrj-4809	344	20	attempt	attempt	NOUN
tahrj-4809	344	21	to	to	PART
tahrj-4809	344	22	camouflage	camouflage	VERB
tahrj-4809	344	23	behind	behind	ADP
tahrj-4809	344	24	alleged	allege	VERB
tahrj-4809	344	25	environmental	environmental	ADJ
tahrj-4809	344	26	goals	goal	NOUN
tahrj-4809	344	27	what	what	PRON
tahrj-4809	344	28	only	only	ADV
tahrj-4809	344	29	intends	intend	VERB
tahrj-4809	344	30	to	to	PART
tahrj-4809	344	31	generate	generate	VERB
tahrj-4809	344	32	tax	tax	NOUN
tahrj-4809	344	33	revenue	revenue	NOUN
tahrj-4809	344	34	.	.	PUNCT
tahrj-4809	345	1	in	in	ADP
tahrj-4809	345	2	order	order	NOUN
tahrj-4809	345	3	to	to	PART
tahrj-4809	345	4	do	do	AUX
tahrj-4809	345	5	this	this	PRON
tahrj-4809	345	6	,	,	PUNCT
tahrj-4809	345	7	certain	certain	ADJ
tahrj-4809	345	8	services	service	NOUN
tahrj-4809	345	9	and	and	CCONJ
tahrj-4809	345	10	goods	good	NOUN
tahrj-4809	345	11	,	,	PUNCT
tahrj-4809	345	12	which	which	PRON
tahrj-4809	345	13	the	the	DET
tahrj-4809	345	14	tax	tax	NOUN
tahrj-4809	345	15	-	-	PUNCT
tahrj-4809	345	16	payer	payer	NOUN
tahrj-4809	345	17	finds	find	VERB
tahrj-4809	345	18	almost	almost	ADV
tahrj-4809	345	19	impossible	impossible	ADJ
tahrj-4809	345	20	to	to	PART
tahrj-4809	345	21	do	do	VERB
tahrj-4809	345	22	without	without	ADP
tahrj-4809	345	23	,	,	PUNCT
tahrj-4809	345	24	are	be	AUX
tahrj-4809	345	25	heavily	heavily	ADV
tahrj-4809	345	26	taxed	tax	VERB
tahrj-4809	345	27	,	,	PUNCT
tahrj-4809	345	28	leaving	leave	VERB
tahrj-4809	345	29	them	they	PRON
tahrj-4809	345	30	with	with	ADP
tahrj-4809	345	31	no	no	DET
tahrj-4809	345	32	real	real	ADJ
tahrj-4809	345	33	alternatives	alternative	NOUN
tahrj-4809	345	34	.	.	PUNCT
tahrj-4809	346	1	the	the	DET
tahrj-4809	346	2	environmental	environmental	ADJ
tahrj-4809	346	3	policies	policy	NOUN
tahrj-4809	346	4	of	of	ADP
tahrj-4809	346	5	governments	government	NOUN
tahrj-4809	346	6	should	should	AUX
tahrj-4809	346	7	move	move	VERB
tahrj-4809	346	8	beyond	beyond	ADP
tahrj-4809	346	9	environmental	environmental	ADJ
tahrj-4809	346	10	tax	tax	NOUN
tahrj-4809	346	11	regulation	regulation	NOUN
tahrj-4809	346	12	,	,	PUNCT
tahrj-4809	346	13	or	or	CCONJ
tahrj-4809	346	14	at	at	ADP
tahrj-4809	346	15	least	least	ADJ
tahrj-4809	346	16	should	should	AUX
tahrj-4809	346	17	not	not	PART
tahrj-4809	346	18	have	have	VERB
tahrj-4809	346	19	the	the	DET
tahrj-4809	346	20	latter	latter	ADJ
tahrj-4809	346	21	as	as	ADP
tahrj-4809	346	22	the	the	DET
tahrj-4809	346	23	main	main	ADJ
tahrj-4809	346	24	actor	actor	NOUN
tahrj-4809	346	25	in	in	ADP
tahrj-4809	346	26	the	the	DET
tahrj-4809	346	27	process	process	NOUN
tahrj-4809	346	28	,	,	PUNCT
tahrj-4809	346	29	since	since	SCONJ
tahrj-4809	346	30	this	this	PRON
tahrj-4809	346	31	has	have	AUX
tahrj-4809	346	32	not	not	PART
tahrj-4809	346	33	proved	prove	VERB
tahrj-4809	346	34	effective	effective	ADJ
tahrj-4809	346	35	in	in	ADP
tahrj-4809	346	36	fighting	fight	VERB
tahrj-4809	346	37	climate	climate	NOUN
tahrj-4809	346	38	change	change	NOUN
tahrj-4809	346	39	.	.	PUNCT
tahrj-4809	347	1	the	the	DET
tahrj-4809	347	2	powers	power	NOUN
tahrj-4809	347	3	that	that	PRON
tahrj-4809	347	4	be	be	VERB
tahrj-4809	347	5	can	can	AUX
tahrj-4809	347	6	not	not	PART
tahrj-4809	347	7	charge	charge	VERB
tahrj-4809	347	8	tax	tax	NOUN
tahrj-4809	347	9	-	-	PUNCT
tahrj-4809	347	10	payers	payer	NOUN
tahrj-4809	347	11	with	with	ADP
tahrj-4809	347	12	an	an	DET
tahrj-4809	347	13	imaginary	imaginary	ADJ
tahrj-4809	347	14	ethical	ethical	ADJ
tahrj-4809	347	15	component	component	NOUN
tahrj-4809	347	16	based	base	VERB
tahrj-4809	347	17	on	on	ADP
tahrj-4809	347	18	false	false	ADJ
tahrj-4809	347	19	environmental	environmental	ADJ
tahrj-4809	347	20	extra	extra	ADJ
tahrj-4809	347	21	-	-	NOUN
tahrj-4809	347	22	taxation	taxation	NOUN
tahrj-4809	347	23	.	.	PUNCT
tahrj-4809	348	1	what	what	PRON
tahrj-4809	348	2	has	have	AUX
tahrj-4809	348	3	been	be	AUX
tahrj-4809	348	4	unethical	unethical	ADJ
tahrj-4809	348	5	is	be	AUX
tahrj-4809	348	6	law	law	NOUN
tahrj-4809	348	7	-	-	PUNCT
tahrj-4809	348	8	makers	maker	NOUN
tahrj-4809	348	9	’	'	PUNCT
tahrj-4809	348	10	attitude	attitude	NOUN
tahrj-4809	348	11	,	,	PUNCT
tahrj-4809	348	12	which	which	PRON
tahrj-4809	348	13	under	under	ADP
tahrj-4809	348	14	cover	cover	NOUN
tahrj-4809	348	15	of	of	ADP
tahrj-4809	348	16	an	an	DET
tahrj-4809	348	17	alleged	allege	VERB
tahrj-4809	348	18	environmental	environmental	ADJ
tahrj-4809	348	19	aim	aim	NOUN
tahrj-4809	348	20	have	have	AUX
tahrj-4809	348	21	been	be	AUX
tahrj-4809	348	22	simply	simply	ADV
tahrj-4809	348	23	trying	try	VERB
tahrj-4809	348	24	to	to	PART
tahrj-4809	348	25	obtain	obtain	VERB
tahrj-4809	348	26	easy	easy	ADJ
tahrj-4809	348	27	revenue	revenue	NOUN
tahrj-4809	348	28	.	.	PUNCT
tahrj-4809	349	1	the	the	DET
tahrj-4809	349	2	best	good	ADJ
tahrj-4809	349	3	environmental	environmental	ADJ
tahrj-4809	349	4	tax	tax	NOUN
tahrj-4809	349	5	is	be	AUX
tahrj-4809	349	6	the	the	DET
tahrj-4809	349	7	one	one	NUM
tahrj-4809	349	8	which	which	PRON
tahrj-4809	349	9	does	do	AUX
tahrj-4809	349	10	not	not	PART
tahrj-4809	349	11	yield	yield	VERB
tahrj-4809	349	12	any	any	DET
tahrj-4809	349	13	revenue	revenue	NOUN
tahrj-4809	349	14	,	,	PUNCT
tahrj-4809	349	15	because	because	SCONJ
tahrj-4809	349	16	this	this	PRON
tahrj-4809	349	17	would	would	AUX
tahrj-4809	349	18	mean	mean	VERB
tahrj-4809	349	19	that	that	SCONJ
tahrj-4809	349	20	no	no	DET
tahrj-4809	349	21	polluting	pollute	VERB
tahrj-4809	349	22	taxable	taxable	ADJ
tahrj-4809	349	23	event	event	NOUN
tahrj-4809	349	24	or	or	CCONJ
tahrj-4809	349	25	activity	activity	NOUN
tahrj-4809	349	26	has	have	AUX
tahrj-4809	349	27	taken	take	VERB
tahrj-4809	349	28	place	place	NOUN
tahrj-4809	349	29	.	.	PUNCT
tahrj-4809	350	1	if	if	SCONJ
tahrj-4809	350	2	the	the	DET
tahrj-4809	350	3	revenue	revenue	NOUN
tahrj-4809	350	4	obtained	obtain	VERB
tahrj-4809	350	5	from	from	ADP
tahrj-4809	350	6	taxing	tax	VERB
tahrj-4809	350	7	a	a	DET
tahrj-4809	350	8	given	give	VERB
tahrj-4809	350	9	behavior	behavior	NOUN
tahrj-4809	350	10	or	or	CCONJ
tahrj-4809	350	11	activity	activity	NOUN
tahrj-4809	350	12	detrimental	detrimental	ADJ
tahrj-4809	350	13	to	to	ADP
tahrj-4809	350	14	the	the	DET
tahrj-4809	350	15	environment	environment	NOUN
tahrj-4809	350	16	is	be	AUX
tahrj-4809	350	17	small	small	ADJ
tahrj-4809	350	18	,	,	PUNCT
tahrj-4809	350	19	we	we	PRON
tahrj-4809	350	20	can	can	AUX
tahrj-4809	350	21	consider	consider	VERB
tahrj-4809	350	22	it	it	PRON
tahrj-4809	350	23	a	a	DET
tahrj-4809	350	24	success	success	NOUN
tahrj-4809	350	25	because	because	SCONJ
tahrj-4809	350	26	it	it	PRON
tahrj-4809	350	27	would	would	AUX
tahrj-4809	350	28	involve	involve	VERB
tahrj-4809	350	29	that	that	SCONJ
tahrj-4809	350	30	the	the	DET
tahrj-4809	350	31	activity	activity	NOUN
tahrj-4809	350	32	in	in	ADP
tahrj-4809	350	33	question	question	NOUN
tahrj-4809	350	34	,	,	PUNCT
tahrj-4809	350	35	which	which	PRON
tahrj-4809	350	36	would	would	AUX
tahrj-4809	350	37	have	have	AUX
tahrj-4809	350	38	damaged	damage	VERB
tahrj-4809	350	39	the	the	DET
tahrj-4809	350	40	environment	environment	NOUN
tahrj-4809	350	41	,	,	PUNCT
tahrj-4809	350	42	has	have	AUX
tahrj-4809	350	43	been	be	AUX
tahrj-4809	350	44	rare	rare	ADJ
tahrj-4809	350	45	.	.	PUNCT
tahrj-4809	351	1	however	however	ADV
tahrj-4809	351	2	,	,	PUNCT
tahrj-4809	351	3	this	this	PRON
tahrj-4809	351	4	is	be	AUX
tahrj-4809	351	5	not	not	PART
tahrj-4809	351	6	the	the	DET
tahrj-4809	351	7	idea	idea	NOUN
tahrj-4809	351	8	guiding	guide	VERB
tahrj-4809	351	9	the	the	DET
tahrj-4809	351	10	law	law	NOUN
tahrj-4809	351	11	maker	maker	NOUN
tahrj-4809	351	12	when	when	SCONJ
tahrj-4809	351	13	they	they	PRON
tahrj-4809	351	14	qualify	qualify	VERB
tahrj-4809	351	15	as	as	ADP
tahrj-4809	351	16	extra	extra	ADJ
tahrj-4809	351	17	-	-	ADJ
tahrj-4809	351	18	fiscal	fiscal	ADJ
tahrj-4809	351	19	taxes	taxis	NOUN
tahrj-4809	351	20	the	the	DET
tahrj-4809	351	21	purpose	purpose	NOUN
tahrj-4809	351	22	of	of	ADP
tahrj-4809	351	23	which	which	PRON
tahrj-4809	351	24	is	be	AUX
tahrj-4809	351	25	not	not	PART
tahrj-4809	351	26	really	really	ADV
tahrj-4809	351	27	to	to	PART
tahrj-4809	351	28	protect	protect	VERB
tahrj-4809	351	29	the	the	DET
tahrj-4809	351	30	environment	environment	NOUN
tahrj-4809	351	31	but	but	CCONJ
tahrj-4809	351	32	to	to	PART
tahrj-4809	351	33	collect	collect	VERB
tahrj-4809	351	34	revenue	revenue	NOUN
tahrj-4809	351	35	.	.	PUNCT
tahrj-4809	352	1	consequently	consequently	ADV
tahrj-4809	352	2	,	,	PUNCT
tahrj-4809	352	3	governments	government	NOUN
tahrj-4809	352	4	should	should	AUX
tahrj-4809	352	5	explore	explore	VERB
tahrj-4809	352	6	ways	way	NOUN
tahrj-4809	352	7	to	to	PART
tahrj-4809	352	8	protect	protect	VERB
tahrj-4809	352	9	the	the	DET
tahrj-4809	352	10	environment	environment	NOUN
tahrj-4809	352	11	and	and	CCONJ
tahrj-4809	352	12	to	to	PART
tahrj-4809	352	13	fight	fight	VERB
tahrj-4809	352	14	climate	climate	NOUN
tahrj-4809	352	15	change	change	NOUN
tahrj-4809	352	16	which	which	PRON
tahrj-4809	352	17	go	go	VERB
tahrj-4809	352	18	way	way	ADV
tahrj-4809	352	19	beyond	beyond	ADP
tahrj-4809	352	20	tax	tax	NOUN
tahrj-4809	352	21	-	-	PUNCT
tahrj-4809	352	22	collection	collection	NOUN
tahrj-4809	352	23	,	,	PUNCT
tahrj-4809	352	24	reducing	reduce	VERB
tahrj-4809	352	25	the	the	DET
tahrj-4809	352	26	presence	presence	NOUN
tahrj-4809	352	27	and	and	CCONJ
tahrj-4809	352	28	importance	importance	NOUN
tahrj-4809	352	29	of	of	ADP
tahrj-4809	352	30	current	current	ADJ
tahrj-4809	352	31	environmental	environmental	ADJ
tahrj-4809	352	32	tax	tax	NOUN
tahrj-4809	352	33	-	-	PUNCT
tahrj-4809	352	34	regulation	regulation	NOUN
tahrj-4809	352	35	,	,	PUNCT
tahrj-4809	352	36	which	which	PRON
tahrj-4809	352	37	has	have	AUX
tahrj-4809	352	38	proved	prove	VERB
tahrj-4809	352	39	to	to	PART
tahrj-4809	352	40	be	be	AUX
tahrj-4809	352	41	,	,	PUNCT
tahrj-4809	352	42	so	so	ADV
tahrj-4809	352	43	far	far	ADV
tahrj-4809	352	44	,	,	PUNCT
tahrj-4809	352	45	useless	useless	ADJ
tahrj-4809	352	46	.	.	PUNCT
tahrj-4809	353	1	is	be	AUX
tahrj-4809	353	2	it	it	PRON
tahrj-4809	353	3	ethical	ethical	ADJ
tahrj-4809	353	4	to	to	PART
tahrj-4809	353	5	charge	charge	VERB
tahrj-4809	353	6	the	the	DET
tahrj-4809	353	7	citizens	citizen	NOUN
tahrj-4809	353	8	with	with	ADP
tahrj-4809	353	9	taxes	taxis	NOUN
tahrj-4809	353	10	of	of	ADP
tahrj-4809	353	11	an	an	DET
tahrj-4809	353	12	apparently	apparently	ADV
tahrj-4809	353	13	environmental	environmental	ADJ
tahrj-4809	353	14	nature	nature	NOUN
tahrj-4809	353	15	,	,	PUNCT
tahrj-4809	353	16	when	when	SCONJ
tahrj-4809	353	17	they	they	PRON
tahrj-4809	353	18	have	have	VERB
tahrj-4809	353	19	no	no	DET
tahrj-4809	353	20	other	other	ADJ
tahrj-4809	353	21	option	option	NOUN
tahrj-4809	353	22	but	but	CCONJ
tahrj-4809	353	23	to	to	PART
tahrj-4809	353	24	employ	employ	VERB
tahrj-4809	353	25	fossil	fossil	NOUN
tahrj-4809	353	26	fuel	fuel	NOUN
tahrj-4809	353	27	vehicles	vehicle	NOUN
tahrj-4809	353	28	?	?	PUNCT
tahrj-4809	354	1	let	let	VERB
tahrj-4809	354	2	us	we	PRON
tahrj-4809	354	3	think	think	VERB
tahrj-4809	354	4	,	,	PUNCT
tahrj-4809	354	5	for	for	ADP
tahrj-4809	354	6	instance	instance	NOUN
tahrj-4809	354	7	,	,	PUNCT
tahrj-4809	354	8	in	in	ADP
tahrj-4809	354	9	those	those	DET
tahrj-4809	354	10	citizens	citizen	NOUN
tahrj-4809	354	11	living	live	VERB
tahrj-4809	354	12	in	in	ADP
tahrj-4809	354	13	rural	rural	ADJ
tahrj-4809	354	14	areas	area	NOUN
tahrj-4809	354	15	,	,	PUNCT
tahrj-4809	354	16	away	away	ADV
tahrj-4809	354	17	in	in	ADP
tahrj-4809	354	18	the	the	DET
tahrj-4809	354	19	mountains	mountain	NOUN
tahrj-4809	354	20	,	,	PUNCT
tahrj-4809	354	21	far	far	ADV
tahrj-4809	354	22	from	from	ADP
tahrj-4809	354	23	major	major	ADJ
tahrj-4809	354	24	urban	urban	ADJ
tahrj-4809	354	25	centers	center	NOUN
tahrj-4809	354	26	.	.	PUNCT
tahrj-4809	355	1	would	would	AUX
tahrj-4809	355	2	it	it	PRON
tahrj-4809	355	3	be	be	AUX
tahrj-4809	355	4	ethical	ethical	ADJ
tahrj-4809	355	5	to	to	PART
tahrj-4809	355	6	treat	treat	VERB
tahrj-4809	355	7	them	they	PRON
tahrj-4809	355	8	in	in	ADP
tahrj-4809	355	9	the	the	DET
tahrj-4809	355	10	same	same	ADJ
tahrj-4809	355	11	way	way	NOUN
tahrj-4809	355	12	than	than	ADP
tahrj-4809	355	13	those	those	PRON
tahrj-4809	355	14	inhabiting	inhabit	VERB
tahrj-4809	355	15	big	big	ADJ
tahrj-4809	355	16	cities	city	NOUN
tahrj-4809	355	17	?	?	PUNCT
tahrj-4809	356	1	from	from	ADP
tahrj-4809	356	2	a	a	DET
tahrj-4809	356	3	purely	purely	ADV
tahrj-4809	356	4	technical	technical	ADJ
tahrj-4809	356	5	fiscal	fiscal	ADJ
tahrj-4809	356	6	perspective	perspective	NOUN
tahrj-4809	356	7	,	,	PUNCT
tahrj-4809	356	8	the	the	DET
tahrj-4809	356	9	treatment	treatment	NOUN
tahrj-4809	356	10	in	in	ADP
tahrj-4809	356	11	both	both	DET
tahrj-4809	356	12	cases	case	NOUN
tahrj-4809	356	13	should	should	AUX
tahrj-4809	356	14	be	be	AUX
tahrj-4809	356	15	the	the	DET
tahrj-4809	356	16	same	same	ADJ
tahrj-4809	356	17	,	,	PUNCT
tahrj-4809	356	18	but	but	CCONJ
tahrj-4809	356	19	the	the	DET
tahrj-4809	356	20	former	former	ADJ
tahrj-4809	356	21	would	would	AUX
tahrj-4809	356	22	be	be	AUX
tahrj-4809	356	23	greatly	greatly	ADV
tahrj-4809	356	24	harmed	harm	VERB
tahrj-4809	356	25	since	since	SCONJ
tahrj-4809	356	26	we	we	PRON
tahrj-4809	356	27	would	would	AUX
tahrj-4809	356	28	be	be	AUX
tahrj-4809	356	29	dealing	deal	VERB
tahrj-4809	356	30	with	with	ADP
tahrj-4809	356	31	an	an	DET
tahrj-4809	356	32	indirect	indirect	ADJ
tahrj-4809	356	33	taxation	taxation	NOUN
tahrj-4809	356	34	on	on	ADP
tahrj-4809	356	35	a	a	DET
tahrj-4809	356	36	specific	specific	ADJ
tahrj-4809	356	37	consumption	consumption	NOUN
tahrj-4809	356	38	that	that	SCONJ
tahrj-4809	356	39	they	they	PRON
tahrj-4809	356	40	can	can	AUX
tahrj-4809	356	41	not	not	PART
tahrj-4809	356	42	escape	escape	VERB
tahrj-4809	356	43	or	or	CCONJ
tahrj-4809	356	44	avoid	avoid	VERB
tahrj-4809	356	45	.	.	PUNCT
tahrj-4809	357	1	could	could	AUX
tahrj-4809	357	2	n’t	not	PART
tahrj-4809	357	3	we	we	PRON
tahrj-4809	357	4	consider	consider	VERB
tahrj-4809	357	5	positive	positive	ADJ
tahrj-4809	357	6	,	,	PUNCT
tahrj-4809	357	7	from	from	ADP
tahrj-4809	357	8	an	an	DET
tahrj-4809	357	9	environmental	environmental	ADJ
tahrj-4809	357	10	perspective	perspective	NOUN
tahrj-4809	357	11	,	,	PUNCT
tahrj-4809	357	12	to	to	PART
tahrj-4809	357	13	avoid	avoid	VERB
tahrj-4809	357	14	measures	measure	NOUN
tahrj-4809	357	15	damaging	damage	VERB
tahrj-4809	357	16	those	those	DET
tahrj-4809	357	17	inhabiting	inhabit	VERB
tahrj-4809	357	18	rural	rural	ADJ
tahrj-4809	357	19	areas	area	NOUN
tahrj-4809	357	20	which	which	PRON
tahrj-4809	357	21	should	should	AUX
tahrj-4809	357	22	not	not	PART
tahrj-4809	357	23	be	be	AUX
tahrj-4809	357	24	abandoned	abandon	VERB
tahrj-4809	357	25	?	?	PUNCT
tahrj-4809	358	1	not	not	PART
tahrj-4809	358	2	only	only	ADV
tahrj-4809	358	3	from	from	ADP
tahrj-4809	358	4	a	a	DET
tahrj-4809	358	5	fiscal	fiscal	ADJ
tahrj-4809	358	6	perspective	perspective	NOUN
tahrj-4809	358	7	but	but	CCONJ
tahrj-4809	358	8	from	from	ADP
tahrj-4809	358	9	a	a	DET
tahrj-4809	358	10	moral	moral	ADJ
tahrj-4809	358	11	or	or	CCONJ
tahrj-4809	358	12	ethical	ethical	ADJ
tahrj-4809	358	13	one	one	NUM
tahrj-4809	358	14	,	,	PUNCT
tahrj-4809	358	15	both	both	PRON
tahrj-4809	358	16	in	in	ADP
tahrj-4809	358	17	an	an	DET
tahrj-4809	358	18	individual	individual	NOUN
tahrj-4809	358	19	and	and	CCONJ
tahrj-4809	358	20	a	a	DET
tahrj-4809	358	21	collective	collective	ADJ
tahrj-4809	358	22	sense	sense	NOUN
tahrj-4809	358	23	,	,	PUNCT
tahrj-4809	358	24	it	it	PRON
tahrj-4809	358	25	is	be	AUX
tahrj-4809	358	26	necessary	necessary	ADJ
tahrj-4809	358	27	to	to	PART
tahrj-4809	358	28	deeply	deeply	ADV
tahrj-4809	358	29	revise	revise	VERB
tahrj-4809	358	30	the	the	DET
tahrj-4809	358	31	standard	standard	ADJ
tahrj-4809	358	32	parameters	parameter	NOUN
tahrj-4809	358	33	employed	employ	VERB
tahrj-4809	358	34	in	in	ADP
tahrj-4809	358	35	environmental	environmental	ADJ
tahrj-4809	358	36	tax	tax	NOUN
tahrj-4809	358	37	regulation	regulation	NOUN
tahrj-4809	358	38	,	,	PUNCT
tahrj-4809	358	39	or	or	CCONJ
tahrj-4809	358	40	in	in	ADP
tahrj-4809	358	41	that	that	DET
tahrj-4809	358	42	tax	tax	NOUN
tahrj-4809	358	43	regulation	regulation	NOUN
tahrj-4809	358	44	which	which	PRON
tahrj-4809	358	45	is	be	AUX
tahrj-4809	358	46	only	only	ADV
tahrj-4809	358	47	apparently	apparently	ADV
tahrj-4809	358	48	environmental	environmental	ADJ
tahrj-4809	358	49	.	.	PUNCT
tahrj-4809	359	1	xi	xi	PROPN
tahrj-4809	359	2	.	.	PUNCT
tahrj-4809	359	3	degree	degree	NOUN
tahrj-4809	359	4	of	of	ADP
tahrj-4809	359	5	realization	realization	NOUN
tahrj-4809	359	6	of	of	ADP
tahrj-4809	359	7	the	the	DET
tahrj-4809	359	8	material	material	ADJ
tahrj-4809	359	9	principles	principle	NOUN
tahrj-4809	359	10	of	of	ADP
tahrj-4809	359	11	tax	tax	NOUN
tahrj-4809	359	12	law	law	NOUN
tahrj-4809	359	13	at	at	ADP
tahrj-4809	359	14	times	time	NOUN
tahrj-4809	359	15	,	,	PUNCT
tahrj-4809	359	16	a	a	DET
tahrj-4809	359	17	greater	great	ADJ
tahrj-4809	359	18	level	level	NOUN
tahrj-4809	359	19	of	of	ADP
tahrj-4809	359	20	realization	realization	NOUN
tahrj-4809	359	21	within	within	ADP
tahrj-4809	359	22	a	a	DET
tahrj-4809	359	23	constitution	constitution	NOUN
tahrj-4809	359	24	of	of	ADP
tahrj-4809	359	25	a	a	DET
tahrj-4809	359	26	specific	specific	ADJ
tahrj-4809	359	27	principle	principle	NOUN
tahrj-4809	359	28	does	do	AUX
tahrj-4809	359	29	not	not	PART
tahrj-4809	359	30	necessarily	necessarily	ADV
tahrj-4809	359	31	imply	imply	VERB
tahrj-4809	359	32	a	a	DET
tahrj-4809	359	33	greater	great	ADJ
tahrj-4809	359	34	respect	respect	NOUN
tahrj-4809	359	35	by	by	ADP
tahrj-4809	359	36	the	the	DET
tahrj-4809	359	37	legislator	legislator	NOUN
tahrj-4809	359	38	.	.	PUNCT
tahrj-4809	360	1	this	this	PRON
tahrj-4809	360	2	is	be	AUX
tahrj-4809	360	3	precisely	precisely	ADV
tahrj-4809	360	4	what	what	PRON
tahrj-4809	360	5	happens	happen	VERB
tahrj-4809	360	6	with	with	ADP
tahrj-4809	360	7	regard	regard	NOUN
tahrj-4809	360	8	to	to	ADP
tahrj-4809	360	9	the	the	DET
tahrj-4809	360	10	principle	principle	NOUN
tahrj-4809	360	11	of	of	ADP
tahrj-4809	360	12	non	non	ADJ
tahrj-4809	360	13	-	-	ADJ
tahrj-4809	360	14	confiscatory	confiscatory	ADJ
tahrj-4809	360	15	taxes	taxis	NOUN
tahrj-4809	360	16	on	on	ADP
tahrj-4809	360	17	revenue	revenue	NOUN
tahrj-4809	360	18	.	.	PUNCT
tahrj-4809	361	1	if	if	SCONJ
tahrj-4809	361	2	we	we	PRON
tahrj-4809	361	3	had	have	VERB
tahrj-4809	361	4	to	to	PART
tahrj-4809	361	5	focus	focus	VERB
tahrj-4809	361	6	on	on	ADP
tahrj-4809	361	7	one	one	NUM
tahrj-4809	361	8	of	of	ADP
tahrj-4809	361	9	the	the	DET
tahrj-4809	361	10	constitutions	constitution	NOUN
tahrj-4809	361	11	where	where	SCONJ
tahrj-4809	361	12	the	the	DET
tahrj-4809	361	13	taxation	taxation	NOUN
tahrj-4809	361	14	principles	principle	NOUN
tahrj-4809	361	15	are	be	AUX
tahrj-4809	361	16	described	describe	VERB
tahrj-4809	361	17	in	in	ADP
tahrj-4809	361	18	a	a	DET
tahrj-4809	361	19	more	more	ADV
tahrj-4809	361	20	extra	extra	ADJ
tahrj-4809	361	21	-	-	ADJ
tahrj-4809	361	22	taxation	taxation	NOUN
tahrj-4809	361	23	and	and	CCONJ
tahrj-4809	361	24	property	property	NOUN
tahrj-4809	361	25	right	right	ADV
tahrj-4809	361	26	in	in	ADP
tahrj-4809	361	27	the	the	DET
tahrj-4809	361	28	european	european	PROPN
tahrj-4809	361	29	union	union	PROPN
tahrj-4809	361	30	law	law	NOUN
tahrj-4809	361	31	the	the	DET
tahrj-4809	361	32	age	age	NOUN
tahrj-4809	361	33	of	of	ADP
tahrj-4809	361	34	human	human	ADJ
tahrj-4809	361	35	rights	right	NOUN
tahrj-4809	361	36	journal	journal	NOUN
tahrj-4809	361	37	,	,	PUNCT
tahrj-4809	361	38	12	12	NUM
tahrj-4809	361	39	(	(	PUNCT
tahrj-4809	361	40	june	june	PROPN
tahrj-4809	361	41	2019	2019	NUM
tahrj-4809	361	42	)	)	PUNCT
tahrj-4809	362	1	pp	pp	ADP
tahrj-4809	362	2	.	.	PUNCT
tahrj-4809	363	1	84	84	NUM
tahrj-4809	363	2	-	-	SYM
tahrj-4809	363	3	104	104	NUM
tahrj-4809	363	4	issn	issn	NOUN
tahrj-4809	363	5	:	:	PUNCT
tahrj-4809	363	6	2340	2340	NUM
tahrj-4809	363	7	-	-	SYM
tahrj-4809	363	8	9592	9592	NUM
tahrj-4809	363	9	doi	doi	NOUN
tahrj-4809	363	10	:	:	PUNCT
tahrj-4809	363	11	10.17561	10.17561	NUM
tahrj-4809	363	12	/	/	SYM
tahrj-4809	363	13	tahrj.n12.5	tahrj.n12.5	PRON
tahrj-4809	363	14	103	103	NUM
tahrj-4809	363	15	detailed	detailed	ADJ
tahrj-4809	363	16	way	way	NOUN
tahrj-4809	363	17	,	,	PUNCT
tahrj-4809	363	18	we	we	PRON
tahrj-4809	363	19	could	could	AUX
tahrj-4809	363	20	choose	choose	VERB
tahrj-4809	363	21	the	the	DET
tahrj-4809	363	22	constitution	constitution	NOUN
tahrj-4809	363	23	of	of	ADP
tahrj-4809	363	24	venezuela	venezuela	PROPN
tahrj-4809	363	25	13	13	NUM
tahrj-4809	363	26	;	;	PUNCT
tahrj-4809	363	27	however	however	ADV
tahrj-4809	363	28	,	,	PUNCT
tahrj-4809	363	29	it	it	PRON
tahrj-4809	363	30	is	be	AUX
tahrj-4809	363	31	well	well	ADV
tahrj-4809	363	32	known	know	VERB
tahrj-4809	363	33	this	this	PRON
tahrj-4809	363	34	is	be	AUX
tahrj-4809	363	35	one	one	NUM
tahrj-4809	363	36	of	of	ADP
tahrj-4809	363	37	the	the	DET
tahrj-4809	363	38	states	state	NOUN
tahrj-4809	363	39	with	with	ADP
tahrj-4809	363	40	fewer	few	ADJ
tahrj-4809	363	41	tax	tax	NOUN
tahrj-4809	363	42	law	law	NOUN
tahrj-4809	363	43	guarantees	guarantee	NOUN
tahrj-4809	363	44	on	on	ADP
tahrj-4809	363	45	account	account	NOUN
tahrj-4809	363	46	of	of	ADP
tahrj-4809	363	47	its	its	PRON
tahrj-4809	363	48	problematic	problematic	ADJ
tahrj-4809	363	49	political	political	ADJ
tahrj-4809	363	50	system	system	NOUN
tahrj-4809	363	51	.	.	PUNCT
tahrj-4809	364	1	young	young	ADJ
tahrj-4809	364	2	or	or	CCONJ
tahrj-4809	364	3	recent	recent	ADJ
tahrj-4809	364	4	constitutions	constitution	NOUN
tahrj-4809	364	5	have	have	VERB
tahrj-4809	364	6	better	well	ADJ
tahrj-4809	364	7	chances	chance	NOUN
tahrj-4809	364	8	of	of	ADP
tahrj-4809	364	9	using	use	VERB
tahrj-4809	364	10	other	other	ADJ
tahrj-4809	364	11	earlier	early	ADJ
tahrj-4809	364	12	ones	one	NOUN
tahrj-4809	364	13	from	from	ADP
tahrj-4809	364	14	other	other	ADJ
tahrj-4809	364	15	states	state	NOUN
tahrj-4809	364	16	as	as	ADP
tahrj-4809	364	17	benchmarks	benchmark	NOUN
tahrj-4809	364	18	.	.	PUNCT
tahrj-4809	365	1	the	the	DET
tahrj-4809	365	2	main	main	ADJ
tahrj-4809	365	3	problem	problem	NOUN
tahrj-4809	365	4	lies	lie	VERB
tahrj-4809	365	5	in	in	ADP
tahrj-4809	365	6	the	the	DET
tahrj-4809	365	7	fact	fact	NOUN
tahrj-4809	365	8	that	that	SCONJ
tahrj-4809	365	9	the	the	DET
tahrj-4809	365	10	maturity	maturity	NOUN
tahrj-4809	365	11	of	of	ADP
tahrj-4809	365	12	a	a	DET
tahrj-4809	365	13	political	political	ADJ
tahrj-4809	365	14	-	-	PUNCT
tahrj-4809	365	15	constitutional	constitutional	ADJ
tahrj-4809	365	16	system	system	NOUN
tahrj-4809	365	17	is	be	AUX
tahrj-4809	365	18	more	more	ADV
tahrj-4809	365	19	relevant	relevant	ADJ
tahrj-4809	365	20	to	to	ADP
tahrj-4809	365	21	the	the	DET
tahrj-4809	365	22	effectiveness	effectiveness	NOUN
tahrj-4809	365	23	of	of	ADP
tahrj-4809	365	24	a	a	DET
tahrj-4809	365	25	specific	specific	ADJ
tahrj-4809	365	26	principle	principle	NOUN
tahrj-4809	365	27	of	of	ADP
tahrj-4809	365	28	tax	tax	NOUN
tahrj-4809	365	29	law	law	NOUN
tahrj-4809	365	30	than	than	ADP
tahrj-4809	365	31	the	the	DET
tahrj-4809	365	32	greater	great	ADJ
tahrj-4809	365	33	or	or	CCONJ
tahrj-4809	365	34	lesser	less	ADJ
tahrj-4809	365	35	specificity	specificity	NOUN
tahrj-4809	365	36	expressed	express	VERB
tahrj-4809	365	37	in	in	ADP
tahrj-4809	365	38	the	the	DET
tahrj-4809	365	39	constitution	constitution	NOUN
tahrj-4809	365	40	.	.	PUNCT
tahrj-4809	366	1	thus	thus	ADV
tahrj-4809	366	2	,	,	PUNCT
tahrj-4809	366	3	in	in	ADP
tahrj-4809	366	4	this	this	DET
tahrj-4809	366	5	sense	sense	NOUN
tahrj-4809	366	6	,	,	PUNCT
tahrj-4809	366	7	we	we	PRON
tahrj-4809	366	8	should	should	AUX
tahrj-4809	366	9	necessarily	necessarily	ADV
tahrj-4809	366	10	focus	focus	VERB
tahrj-4809	366	11	on	on	ADP
tahrj-4809	366	12	the	the	DET
tahrj-4809	366	13	example	example	NOUN
tahrj-4809	366	14	provided	provide	VERB
tahrj-4809	366	15	by	by	ADP
tahrj-4809	366	16	the	the	DET
tahrj-4809	366	17	german	german	ADJ
tahrj-4809	366	18	political	political	ADJ
tahrj-4809	366	19	system	system	NOUN
tahrj-4809	366	20	.	.	PUNCT
tahrj-4809	367	1	the	the	DET
tahrj-4809	367	2	constitution	constitution	NOUN
tahrj-4809	367	3	of	of	ADP
tahrj-4809	367	4	germany	germany	PROPN
tahrj-4809	367	5	does	do	AUX
tahrj-4809	367	6	not	not	PART
tahrj-4809	367	7	specifically	specifically	ADV
tahrj-4809	367	8	gather	gather	VERB
tahrj-4809	367	9	in	in	ADP
tahrj-4809	367	10	its	its	PRON
tahrj-4809	367	11	document	document	NOUN
tahrj-4809	367	12	the	the	DET
tahrj-4809	367	13	principle	principle	NOUN
tahrj-4809	367	14	of	of	ADP
tahrj-4809	367	15	non	non	ADJ
tahrj-4809	367	16	-	-	ADJ
tahrj-4809	367	17	confiscatory	confiscatory	ADJ
tahrj-4809	367	18	taxation	taxation	NOUN
tahrj-4809	367	19	in	in	ADP
tahrj-4809	367	20	tax	tax	NOUN
tahrj-4809	367	21	matters	matter	NOUN
tahrj-4809	367	22	,	,	PUNCT
tahrj-4809	367	23	but	but	CCONJ
tahrj-4809	367	24	the	the	DET
tahrj-4809	367	25	constitutional	constitutional	ADJ
tahrj-4809	367	26	court	court	NOUN
tahrj-4809	367	27	of	of	ADP
tahrj-4809	367	28	germany	germany	PROPN
tahrj-4809	367	29	has	have	AUX
tahrj-4809	367	30	inferred	infer	VERB
tahrj-4809	367	31	from	from	ADP
tahrj-4809	367	32	the	the	DET
tahrj-4809	367	33	right	right	NOUN
tahrj-4809	367	34	to	to	ADP
tahrj-4809	367	35	private	private	ADJ
tahrj-4809	367	36	property	property	NOUN
tahrj-4809	367	37	–	–	PUNCT
tahrj-4809	367	38	enshrined	enshrine	VERB
tahrj-4809	367	39	by	by	ADP
tahrj-4809	367	40	the	the	DET
tahrj-4809	367	41	constitutionthe	constitutionthe	ADJ
tahrj-4809	367	42	prohibition	prohibition	NOUN
tahrj-4809	367	43	to	to	PART
tahrj-4809	367	44	confiscate	confiscate	VERB
tahrj-4809	367	45	by	by	ADP
tahrj-4809	367	46	the	the	DET
tahrj-4809	367	47	tax	tax	NOUN
tahrj-4809	367	48	system	system	NOUN
tahrj-4809	367	49	,	,	PUNCT
tahrj-4809	367	50	even	even	ADV
tahrj-4809	367	51	providing	provide	VERB
tahrj-4809	367	52	precise	precise	ADJ
tahrj-4809	367	53	percentages	percentage	NOUN
tahrj-4809	367	54	as	as	ADP
tahrj-4809	367	55	a	a	DET
tahrj-4809	367	56	boundary	boundary	NOUN
tahrj-4809	367	57	to	to	ADP
tahrj-4809	367	58	the	the	DET
tahrj-4809	367	59	legislator	legislator	NOUN
tahrj-4809	367	60	,	,	PUNCT
tahrj-4809	367	61	although	although	SCONJ
tahrj-4809	367	62	this	this	PRON
tahrj-4809	367	63	has	have	AUX
tahrj-4809	367	64	been	be	AUX
tahrj-4809	367	65	essentially	essentially	ADV
tahrj-4809	367	66	done	do	VERB
tahrj-4809	367	67	in	in	ADP
tahrj-4809	367	68	terms	term	NOUN
tahrj-4809	367	69	of	of	ADP
tahrj-4809	367	70	indirect	indirect	ADJ
tahrj-4809	367	71	taxes14	taxes14	NOUN
tahrj-4809	367	72	.	.	PUNCT
tahrj-4809	368	1	we	we	PRON
tahrj-4809	368	2	can	can	AUX
tahrj-4809	368	3	use	use	VERB
tahrj-4809	368	4	the	the	DET
tahrj-4809	368	5	example	example	NOUN
tahrj-4809	368	6	provided	provide	VERB
tahrj-4809	368	7	by	by	ADP
tahrj-4809	368	8	germany	germany	PROPN
tahrj-4809	368	9	to	to	PART
tahrj-4809	368	10	stress	stress	VERB
tahrj-4809	368	11	that	that	SCONJ
tahrj-4809	368	12	the	the	DET
tahrj-4809	368	13	explicit	explicit	ADJ
tahrj-4809	368	14	degree	degree	NOUN
tahrj-4809	368	15	of	of	ADP
tahrj-4809	368	16	realization	realization	NOUN
tahrj-4809	368	17	of	of	ADP
tahrj-4809	368	18	a	a	DET
tahrj-4809	368	19	principle	principle	NOUN
tahrj-4809	368	20	in	in	ADP
tahrj-4809	368	21	the	the	DET
tahrj-4809	368	22	constitution	constitution	NOUN
tahrj-4809	368	23	is	be	AUX
tahrj-4809	368	24	not	not	PART
tahrj-4809	368	25	as	as	ADV
tahrj-4809	368	26	important	important	ADJ
tahrj-4809	368	27	as	as	ADP
tahrj-4809	368	28	the	the	DET
tahrj-4809	368	29	specific	specific	ADJ
tahrj-4809	368	30	interpretation	interpretation	NOUN
tahrj-4809	368	31	of	of	ADP
tahrj-4809	368	32	the	the	DET
tahrj-4809	368	33	latter	latter	ADJ
tahrj-4809	368	34	by	by	ADP
tahrj-4809	368	35	constitutional	constitutional	ADJ
tahrj-4809	368	36	jurisprudence	jurisprudence	NOUN
tahrj-4809	368	37	.	.	PUNCT
tahrj-4809	369	1	we	we	PRON
tahrj-4809	369	2	could	could	AUX
tahrj-4809	369	3	also	also	ADV
tahrj-4809	369	4	claim	claim	VERB
tahrj-4809	369	5	that	that	SCONJ
tahrj-4809	369	6	constitutional	constitutional	ADJ
tahrj-4809	369	7	texts	text	NOUN
tahrj-4809	369	8	seem	seem	VERB
tahrj-4809	369	9	to	to	PART
tahrj-4809	369	10	brag	brag	VERB
tahrj-4809	369	11	about	about	ADP
tahrj-4809	369	12	what	what	PRON
tahrj-4809	369	13	they	they	PRON
tahrj-4809	369	14	lack	lack	VERB
tahrj-4809	369	15	,	,	PUNCT
tahrj-4809	369	16	as	as	SCONJ
tahrj-4809	369	17	in	in	ADP
tahrj-4809	369	18	the	the	DET
tahrj-4809	369	19	spanish	spanish	ADJ
tahrj-4809	369	20	aphorism	aphorism	NOUN
tahrj-4809	369	21	a	a	DET
tahrj-4809	369	22	constitutional	constitutional	ADJ
tahrj-4809	369	23	document	document	NOUN
tahrj-4809	369	24	may	may	AUX
tahrj-4809	369	25	not	not	PART
tahrj-4809	369	26	specifically	specifically	ADV
tahrj-4809	369	27	emphasize	emphasize	VERB
tahrj-4809	369	28	the	the	DET
tahrj-4809	369	29	principle	principle	NOUN
tahrj-4809	369	30	of	of	ADP
tahrj-4809	369	31	non	non	ADJ
tahrj-4809	369	32	-	-	ADJ
tahrj-4809	369	33	confiscatory	confiscatory	ADJ
tahrj-4809	369	34	taxation	taxation	NOUN
tahrj-4809	369	35	but	but	CCONJ
tahrj-4809	369	36	be	be	AUX
tahrj-4809	369	37	found	find	VERB
tahrj-4809	369	38	within	within	ADP
tahrj-4809	369	39	a	a	DET
tahrj-4809	369	40	system	system	NOUN
tahrj-4809	369	41	where	where	SCONJ
tahrj-4809	369	42	the	the	DET
tahrj-4809	369	43	jurisprudence	jurisprudence	NOUN
tahrj-4809	369	44	of	of	ADP
tahrj-4809	369	45	its	its	PRON
tahrj-4809	369	46	constitutional	constitutional	ADJ
tahrj-4809	369	47	court	court	NOUN
tahrj-4809	369	48	fully	fully	ADV
tahrj-4809	369	49	explores	explore	VERB
tahrj-4809	369	50	the	the	DET
tahrj-4809	369	51	possibilities	possibility	NOUN
tahrj-4809	369	52	of	of	ADP
tahrj-4809	369	53	the	the	DET
tahrj-4809	369	54	constitution	constitution	NOUN
tahrj-4809	369	55	.	.	PUNCT
tahrj-4809	370	1	this	this	PRON
tahrj-4809	370	2	,	,	PUNCT
tahrj-4809	370	3	as	as	SCONJ
tahrj-4809	370	4	previously	previously	ADV
tahrj-4809	370	5	stated	state	VERB
tahrj-4809	370	6	,	,	PUNCT
tahrj-4809	370	7	is	be	AUX
tahrj-4809	370	8	what	what	PRON
tahrj-4809	370	9	takes	take	VERB
tahrj-4809	370	10	place	place	NOUN
tahrj-4809	370	11	in	in	ADP
tahrj-4809	370	12	the	the	DET
tahrj-4809	370	13	system	system	NOUN
tahrj-4809	370	14	of	of	ADP
tahrj-4809	370	15	germany	germany	PROPN
tahrj-4809	370	16	.	.	PUNCT
tahrj-4809	371	1	on	on	ADP
tahrj-4809	371	2	the	the	DET
tahrj-4809	371	3	contrary	contrary	NOUN
tahrj-4809	371	4	,	,	PUNCT
tahrj-4809	371	5	in	in	ADP
tahrj-4809	371	6	spain15	spain15	NOUN
tahrj-4809	371	7	we	we	PRON
tahrj-4809	371	8	find	find	VERB
tahrj-4809	371	9	a	a	DET
tahrj-4809	371	10	very	very	ADV
tahrj-4809	371	11	detailed	detailed	ADJ
tahrj-4809	371	12	declaration	declaration	NOUN
tahrj-4809	371	13	of	of	ADP
tahrj-4809	371	14	the	the	DET
tahrj-4809	371	15	principles	principle	NOUN
tahrj-4809	371	16	of	of	ADP
tahrj-4809	371	17	taxation	taxation	NOUN
tahrj-4809	371	18	in	in	ADP
tahrj-4809	371	19	its	its	PRON
tahrj-4809	371	20	constitution	constitution	NOUN
tahrj-4809	371	21	(	(	PUNCT
tahrj-4809	371	22	art	art	NOUN
tahrj-4809	371	23	.	.	PUNCT
tahrj-4809	372	1	31.1	31.1	NUM
tahrj-4809	372	2	)	)	PUNCT
tahrj-4809	372	3	,	,	PUNCT
tahrj-4809	372	4	as	as	SCONJ
tahrj-4809	372	5	compared	compare	VERB
tahrj-4809	372	6	to	to	ADP
tahrj-4809	372	7	the	the	DET
tahrj-4809	372	8	majority	majority	NOUN
tahrj-4809	372	9	of	of	ADP
tahrj-4809	372	10	the	the	DET
tahrj-4809	372	11	constitutions	constitution	NOUN
tahrj-4809	372	12	of	of	ADP
tahrj-4809	372	13	neighboring	neighboring	NOUN
tahrj-4809	372	14	states	state	NOUN
tahrj-4809	372	15	.	.	PUNCT
tahrj-4809	373	1	however	however	ADV
tahrj-4809	373	2	,	,	PUNCT
tahrj-4809	373	3	the	the	DET
tahrj-4809	373	4	constitutional	constitutional	ADJ
tahrj-4809	373	5	court	court	NOUN
tahrj-4809	373	6	of	of	ADP
tahrj-4809	373	7	spain	spain	PROPN
tahrj-4809	373	8	,	,	PUNCT
tahrj-4809	373	9	when	when	SCONJ
tahrj-4809	373	10	given	give	VERB
tahrj-4809	373	11	the	the	DET
tahrj-4809	373	12	chance	chance	NOUN
tahrj-4809	373	13	,	,	PUNCT
tahrj-4809	373	14	has	have	AUX
tahrj-4809	373	15	not	not	PART
tahrj-4809	373	16	made	make	VERB
tahrj-4809	373	17	the	the	DET
tahrj-4809	373	18	most	most	ADJ
tahrj-4809	373	19	of	of	ADP
tahrj-4809	373	20	this	this	DET
tahrj-4809	373	21	opportunity	opportunity	NOUN
tahrj-4809	373	22	to	to	PART
tahrj-4809	373	23	specify	specify	VERB
tahrj-4809	373	24	,	,	PUNCT
tahrj-4809	373	25	in	in	ADP
tahrj-4809	373	26	a	a	DET
tahrj-4809	373	27	precise	precise	ADJ
tahrj-4809	373	28	manner	manner	NOUN
tahrj-4809	373	29	,	,	PUNCT
tahrj-4809	373	30	which	which	PRON
tahrj-4809	373	31	percentages	percentage	NOUN
tahrj-4809	373	32	of	of	ADP
tahrj-4809	373	33	the	the	DET
tahrj-4809	373	34	taxes	taxis	NOUN
tahrj-4809	373	35	could	could	AUX
tahrj-4809	373	36	be	be	AUX
tahrj-4809	373	37	considered	consider	VERB
tahrj-4809	373	38	confiscatory	confiscatory	ADJ
tahrj-4809	373	39	.	.	PUNCT
tahrj-4809	374	1	it	it	PRON
tahrj-4809	374	2	is	be	AUX
tahrj-4809	374	3	true	true	ADJ
tahrj-4809	374	4	,	,	PUNCT
tahrj-4809	374	5	though	though	ADV
tahrj-4809	374	6	,	,	PUNCT
tahrj-4809	374	7	that	that	SCONJ
tahrj-4809	374	8	the	the	DET
tahrj-4809	374	9	legitimacy	legitimacy	NOUN
tahrj-4809	374	10	of	of	ADP
tahrj-4809	374	11	a	a	DET
tahrj-4809	374	12	tax	tax	NOUN
tahrj-4809	374	13	system	system	NOUN
tahrj-4809	374	14	is	be	AUX
tahrj-4809	374	15	shown	show	VERB
tahrj-4809	374	16	on	on	ADP
tahrj-4809	374	17	the	the	DET
tahrj-4809	374	18	level	level	NOUN
tahrj-4809	374	19	of	of	ADP
tahrj-4809	374	20	public	public	ADJ
tahrj-4809	374	21	services	service	NOUN
tahrj-4809	374	22	,	,	PUNCT
tahrj-4809	374	23	but	but	CCONJ
tahrj-4809	374	24	taxpayers	taxpayer	NOUN
tahrj-4809	374	25	have	have	VERB
tahrj-4809	374	26	certain	certain	ADJ
tahrj-4809	374	27	rights	right	NOUN
tahrj-4809	374	28	regarding	regard	VERB
tahrj-4809	374	29	this	this	PRON
tahrj-4809	374	30	–	–	PUNCT
tahrj-4809	374	31	and	and	CCONJ
tahrj-4809	374	32	regarding	regard	VERB
tahrj-4809	374	33	their	their	PRON
tahrj-4809	374	34	condition	condition	NOUN
tahrj-4809	374	35	as	as	ADP
tahrj-4809	374	36	citizens	citizen	NOUN
tahrj-4809	374	37	and	and	CCONJ
tahrj-4809	374	38	as	as	ADP
tahrj-4809	374	39	governed	govern	VERB
tahrj-4809	374	40	citizenswhich	citizenswhich	NOUN
tahrj-4809	374	41	the	the	DET
tahrj-4809	374	42	legislator	legislator	NOUN
tahrj-4809	374	43	can	can	AUX
tahrj-4809	374	44	not	not	PART
tahrj-4809	374	45	empty	empty	VERB
tahrj-4809	374	46	of	of	ADP
tahrj-4809	374	47	significance	significance	NOUN
tahrj-4809	374	48	.	.	PUNCT
tahrj-4809	375	1	let	let	VERB
tahrj-4809	375	2	us	we	PRON
tahrj-4809	375	3	consider	consider	VERB
tahrj-4809	375	4	,	,	PUNCT
tahrj-4809	375	5	especially	especially	ADV
tahrj-4809	375	6	,	,	PUNCT
tahrj-4809	375	7	the	the	DET
tahrj-4809	375	8	right	right	NOUN
tahrj-4809	375	9	to	to	ADP
tahrj-4809	375	10	property	property	NOUN
tahrj-4809	375	11	,	,	PUNCT
tahrj-4809	375	12	as	as	ADP
tahrj-4809	375	13	a	a	DET
tahrj-4809	375	14	constitutionalized	constitutionalize	VERB
tahrj-4809	375	15	,	,	PUNCT
tahrj-4809	375	16	fundamental	fundamental	ADJ
tahrj-4809	375	17	right	right	NOUN
tahrj-4809	375	18	and	and	CCONJ
tahrj-4809	375	19	even	even	ADV
tahrj-4809	375	20	as	as	ADP
tahrj-4809	375	21	a	a	DET
tahrj-4809	375	22	right	right	NOUN
tahrj-4809	375	23	enshrined	enshrine	VERB
tahrj-4809	375	24	in	in	ADP
tahrj-4809	375	25	international	international	ADJ
tahrj-4809	375	26	documents	document	NOUN
tahrj-4809	375	27	.	.	PUNCT
tahrj-4809	376	1	at	at	ADP
tahrj-4809	376	2	the	the	DET
tahrj-4809	376	3	same	same	ADJ
tahrj-4809	376	4	time	time	NOUN
tahrj-4809	376	5	,	,	PUNCT
tahrj-4809	376	6	the	the	DET
tahrj-4809	376	7	constitution	constitution	NOUN
tahrj-4809	376	8	of	of	ADP
tahrj-4809	376	9	spain	spain	PROPN
tahrj-4809	376	10	recognizes	recognize	VERB
tahrj-4809	376	11	the	the	DET
tahrj-4809	376	12	principle	principle	NOUN
tahrj-4809	376	13	of	of	ADP
tahrj-4809	376	14	progressivity	progressivity	NOUN
tahrj-4809	376	15	as	as	ADP
tahrj-4809	376	16	an	an	DET
tahrj-4809	376	17	inspiration	inspiration	NOUN
tahrj-4809	376	18	for	for	ADP
tahrj-4809	376	19	the	the	DET
tahrj-4809	376	20	spanish	spanish	ADJ
tahrj-4809	376	21	tax	tax	NOUN
tahrj-4809	376	22	system	system	NOUN
tahrj-4809	376	23	.	.	PUNCT
tahrj-4809	377	1	the	the	DET
tahrj-4809	377	2	advancement	advancement	NOUN
tahrj-4809	377	3	of	of	ADP
tahrj-4809	377	4	13	13	NUM
tahrj-4809	377	5	bear	bear	NOUN
tahrj-4809	377	6	in	in	ADP
tahrj-4809	377	7	mind	mind	NOUN
tahrj-4809	377	8	article	article	NOUN
tahrj-4809	377	9	317	317	NUM
tahrj-4809	377	10	of	of	ADP
tahrj-4809	377	11	the	the	DET
tahrj-4809	377	12	constitution	constitution	NOUN
tahrj-4809	377	13	.	.	PUNCT
tahrj-4809	378	1	14	14	NUM
tahrj-4809	378	2	see	see	VERB
tahrj-4809	378	3	herrera	herrera	PROPN
tahrj-4809	378	4	molina	molina	PROPN
tahrj-4809	378	5	,	,	PUNCT
tahrj-4809	378	6	p.m.	p.m.	PROPN
tahrj-4809	378	7	(	(	PUNCT
tahrj-4809	378	8	1996	1996	NUM
tahrj-4809	378	9	)	)	PUNCT
tahrj-4809	378	10	“	"	PUNCT
tahrj-4809	378	11	una	una	PROPN
tahrj-4809	378	12	decisión	decisión	PROPN
tahrj-4809	378	13	audaz	audaz	PROPN
tahrj-4809	378	14	del	del	PROPN
tahrj-4809	378	15	tribunal	tribunal	PROPN
tahrj-4809	378	16	constitucional	constitucional	PROPN
tahrj-4809	378	17	alemán	alemán	PROPN
tahrj-4809	378	18	…	…	PUNCT
tahrj-4809	378	19	”	"	PUNCT
tahrj-4809	378	20	,	,	PUNCT
tahrj-4809	378	21	cit	cit	PROPN
tahrj-4809	378	22	.	.	PROPN
tahrj-4809	378	23	:	:	PUNCT
tahrj-4809	378	24	1033	1033	NUM
tahrj-4809	378	25	et	et	NOUN
tahrj-4809	378	26	ff	ff	NOUN
tahrj-4809	378	27	.	.	PROPN
tahrj-4809	378	28	15	15	NUM
tahrj-4809	378	29	with	with	ADP
tahrj-4809	378	30	respect	respect	NOUN
tahrj-4809	378	31	to	to	ADP
tahrj-4809	378	32	the	the	DET
tahrj-4809	378	33	spanish	spanish	ADJ
tahrj-4809	378	34	legal	legal	ADJ
tahrj-4809	378	35	reality	reality	NOUN
tahrj-4809	378	36	,	,	PUNCT
tahrj-4809	378	37	see	see	VERB
tahrj-4809	378	38	martínez	martínez	PROPN
tahrj-4809	378	39	muñoz	muñoz	PROPN
tahrj-4809	378	40	,	,	PUNCT
tahrj-4809	378	41	y.	y.	PROPN
tahrj-4809	378	42	,	,	PUNCT
tahrj-4809	378	43	gil	gil	PROPN
tahrj-4809	378	44	garcía	garcía	PROPN
tahrj-4809	378	45	,	,	PUNCT
tahrj-4809	378	46	e.	e.	PROPN
tahrj-4809	378	47	,	,	PUNCT
tahrj-4809	378	48	martín	martín	PROPN
tahrj-4809	378	49	jiménez	jiménez	PROPN
tahrj-4809	378	50	,	,	PUNCT
tahrj-4809	378	51	j.	j.	PROPN
tahrj-4809	378	52	,	,	PUNCT
tahrj-4809	378	53	alonso	alonso	PROPN
tahrj-4809	378	54	murillo	murillo	PROPN
tahrj-4809	378	55	,	,	PUNCT
tahrj-4809	378	56	f.	f.	PROPN
tahrj-4809	378	57	,	,	PUNCT
tahrj-4809	378	58	(	(	PUNCT
tahrj-4809	378	59	2018	2018	NUM
tahrj-4809	378	60	)	)	PUNCT
tahrj-4809	378	61	national	national	ADJ
tahrj-4809	378	62	report	report	NOUN
tahrj-4809	378	63	of	of	ADP
tahrj-4809	378	64	spain	spain	PROPN
tahrj-4809	378	65	,	,	PUNCT
tahrj-4809	378	66	observatory	observatory	NOUN
tahrj-4809	378	67	for	for	ADP
tahrj-4809	378	68	the	the	DET
tahrj-4809	378	69	protection	protection	NOUN
tahrj-4809	378	70	of	of	ADP
tahrj-4809	378	71	taxpayers	taxpayer	NOUN
tahrj-4809	378	72	’	’	PART
tahrj-4809	378	73	rights	right	NOUN
tahrj-4809	378	74	,	,	PUNCT
tahrj-4809	378	75	ibfd	ibfd	VERB
tahrj-4809	378	76	:	:	PUNCT
tahrj-4809	378	77	1	1	X
tahrj-4809	378	78	.	.	X
tahrj-4809	378	79	carlos	carlos	PROPN
tahrj-4809	378	80	maría	maría	PROPN
tahrj-4809	378	81	lópez	lópez	PROPN
tahrj-4809	378	82	espadafor	espadafor	ADP
tahrj-4809	378	83	the	the	DET
tahrj-4809	378	84	age	age	NOUN
tahrj-4809	378	85	of	of	ADP
tahrj-4809	378	86	human	human	ADJ
tahrj-4809	378	87	rights	right	NOUN
tahrj-4809	378	88	journal	journal	NOUN
tahrj-4809	378	89	,	,	PUNCT
tahrj-4809	378	90	12	12	NUM
tahrj-4809	378	91	(	(	PUNCT
tahrj-4809	378	92	june	june	PROPN
tahrj-4809	378	93	2019	2019	NUM
tahrj-4809	378	94	)	)	PUNCT
tahrj-4809	379	1	pp	pp	ADP
tahrj-4809	379	2	.	.	PUNCT
tahrj-4809	380	1	84	84	NUM
tahrj-4809	380	2	-	-	SYM
tahrj-4809	380	3	104	104	NUM
tahrj-4809	380	4	issn	issn	NOUN
tahrj-4809	380	5	:	:	PUNCT
tahrj-4809	380	6	2340	2340	NUM
tahrj-4809	380	7	-	-	SYM
tahrj-4809	380	8	9592	9592	NUM
tahrj-4809	380	9	doi	doi	NOUN
tahrj-4809	380	10	:	:	PUNCT
tahrj-4809	380	11	10.17561	10.17561	NUM
tahrj-4809	380	12	/	/	SYM
tahrj-4809	380	13	tahrj.n12.5	tahrj.n12.5	PRON
tahrj-4809	380	14	104	104	NUM
tahrj-4809	380	15	progressive	progressive	ADJ
tahrj-4809	380	16	indirect	indirect	ADJ
tahrj-4809	380	17	taxes	taxis	NOUN
tahrj-4809	380	18	as	as	SCONJ
tahrj-4809	380	19	opposed	oppose	VERB
tahrj-4809	380	20	to	to	ADP
tahrj-4809	380	21	proportional	proportional	ADJ
tahrj-4809	380	22	indirect	indirect	ADJ
tahrj-4809	380	23	taxes	taxis	NOUN
tahrj-4809	380	24	is	be	AUX
tahrj-4809	380	25	what	what	PRON
tahrj-4809	380	26	could	could	AUX
tahrj-4809	380	27	bestow	bestow	VERB
tahrj-4809	380	28	greater	great	ADJ
tahrj-4809	380	29	progressivity	progressivity	NOUN
tahrj-4809	380	30	on	on	ADP
tahrj-4809	380	31	a	a	DET
tahrj-4809	380	32	tax	tax	NOUN
tahrj-4809	380	33	system	system	NOUN
tahrj-4809	380	34	.	.	PUNCT
tahrj-4809	381	1	obviously	obviously	ADV
tahrj-4809	381	2	,	,	PUNCT
tahrj-4809	381	3	granted	grant	VERB
tahrj-4809	381	4	that	that	SCONJ
tahrj-4809	381	5	,	,	PUNCT
tahrj-4809	381	6	within	within	ADP
tahrj-4809	381	7	indirect	indirect	ADJ
tahrj-4809	381	8	taxes	taxis	NOUN
tahrj-4809	381	9	,	,	PUNCT
tahrj-4809	381	10	progressivity	progressivity	NOUN
tahrj-4809	381	11	is	be	AUX
tahrj-4809	381	12	well	well	ADV
tahrj-4809	381	13	structured	structure	VERB
tahrj-4809	381	14	.	.	PUNCT
tahrj-4809	382	1	progressivity	progressivity	NOUN
tahrj-4809	382	2	within	within	ADP
tahrj-4809	382	3	indirect	indirect	ADJ
tahrj-4809	382	4	taxes	taxis	NOUN
tahrj-4809	382	5	,	,	PUNCT
tahrj-4809	382	6	even	even	ADV
tahrj-4809	382	7	though	though	SCONJ
tahrj-4809	382	8	it	it	PRON
tahrj-4809	382	9	may	may	AUX
tahrj-4809	382	10	exist	exist	VERB
tahrj-4809	382	11	,	,	PUNCT
tahrj-4809	382	12	is	be	AUX
tahrj-4809	382	13	minimal	minimal	ADJ
tahrj-4809	382	14	compared	compare	VERB
tahrj-4809	382	15	to	to	ADP
tahrj-4809	382	16	that	that	PRON
tahrj-4809	382	17	within	within	ADP
tahrj-4809	382	18	direct	direct	ADJ
tahrj-4809	382	19	taxes	taxis	NOUN
tahrj-4809	382	20	.	.	PUNCT
tahrj-4809	383	1	furthermore	furthermore	ADV
tahrj-4809	383	2	,	,	PUNCT
tahrj-4809	383	3	the	the	DET
tahrj-4809	383	4	doctrinal	doctrinal	ADJ
tahrj-4809	383	5	development	development	NOUN
tahrj-4809	383	6	of	of	ADP
tahrj-4809	383	7	the	the	DET
tahrj-4809	383	8	principles	principle	NOUN
tahrj-4809	383	9	of	of	ADP
tahrj-4809	383	10	taxation	taxation	NOUN
tahrj-4809	383	11	has	have	AUX
tahrj-4809	383	12	been	be	AUX
tahrj-4809	383	13	a	a	DET
tahrj-4809	383	14	lot	lot	NOUN
tahrj-4809	383	15	greater	great	ADJ
tahrj-4809	383	16	in	in	ADP
tahrj-4809	383	17	comparison	comparison	NOUN
tahrj-4809	383	18	with	with	ADP
tahrj-4809	383	19	direct	direct	ADJ
tahrj-4809	383	20	taxes	taxis	NOUN
tahrj-4809	383	21	than	than	ADP
tahrj-4809	383	22	with	with	ADP
tahrj-4809	383	23	indirect	indirect	ADJ
tahrj-4809	383	24	taxes	taxis	NOUN
tahrj-4809	383	25	.	.	PUNCT
tahrj-4809	384	1	the	the	DET
tahrj-4809	384	2	main	main	ADJ
tahrj-4809	384	3	core	core	NOUN
tahrj-4809	384	4	of	of	ADP
tahrj-4809	384	5	indirect	indirect	ADJ
tahrj-4809	384	6	taxes	taxis	NOUN
tahrj-4809	384	7	is	be	AUX
tahrj-4809	384	8	harmonized	harmonize	VERB
tahrj-4809	384	9	according	accord	VERB
tahrj-4809	384	10	to	to	ADP
tahrj-4809	384	11	eu	eu	PROPN
tahrj-4809	384	12	directives	directive	NOUN
tahrj-4809	384	13	,	,	PUNCT
tahrj-4809	384	14	which	which	PRON
tahrj-4809	384	15	set	set	VERB
tahrj-4809	384	16	a	a	DET
tahrj-4809	384	17	harmonized	harmonized	ADJ
tahrj-4809	384	18	minimum	minimum	ADJ
tahrj-4809	384	19	level	level	NOUN
tahrj-4809	384	20	of	of	ADP
tahrj-4809	384	21	taxation	taxation	NOUN
tahrj-4809	384	22	in	in	ADP
tahrj-4809	384	23	every	every	DET
tahrj-4809	384	24	member	member	NOUN
tahrj-4809	384	25	state	state	NOUN
tahrj-4809	384	26	.	.	PUNCT
tahrj-4809	385	1	therefore	therefore	ADV
tahrj-4809	385	2	,	,	PUNCT
tahrj-4809	385	3	tax	tax	NOUN
tahrj-4809	385	4	harmonization	harmonization	NOUN
tahrj-4809	385	5	represents	represent	VERB
tahrj-4809	385	6	a	a	DET
tahrj-4809	385	7	clear	clear	ADJ
tahrj-4809	385	8	reinforcement	reinforcement	NOUN
tahrj-4809	385	9	of	of	ADP
tahrj-4809	385	10	indirect	indirect	ADJ
tahrj-4809	385	11	taxes	taxis	NOUN
tahrj-4809	385	12	--and	--and	PUNCT
tahrj-4809	385	13	an	an	DET
tahrj-4809	385	14	excessive	excessive	ADJ
tahrj-4809	385	15	increase	increase	NOUN
tahrj-4809	385	16	of	of	ADP
tahrj-4809	385	17	the	the	DET
tahrj-4809	385	18	harmonized	harmonized	ADJ
tahrj-4809	385	19	minimum	minimum	ADJ
tahrj-4809	385	20	levels	level	NOUN
tahrj-4809	385	21	of	of	ADP
tahrj-4809	385	22	taxation	taxation	NOUN
tahrj-4809	385	23	could	could	AUX
tahrj-4809	385	24	clearly	clearly	ADV
tahrj-4809	385	25	restrain	restrain	VERB
tahrj-4809	385	26	the	the	DET
tahrj-4809	385	27	progressivity	progressivity	NOUN
tahrj-4809	385	28	of	of	ADP
tahrj-4809	385	29	the	the	DET
tahrj-4809	385	30	tax	tax	NOUN
tahrj-4809	385	31	system	system	NOUN
tahrj-4809	385	32	,	,	PUNCT
tahrj-4809	385	33	strengthening	strengthen	VERB
tahrj-4809	385	34	indirect	indirect	ADJ
tahrj-4809	385	35	taxes	taxis	NOUN
tahrj-4809	385	36	.	.	PUNCT
tahrj-4809	386	1	thus	thus	ADV
tahrj-4809	386	2	,	,	PUNCT
tahrj-4809	386	3	by	by	ADP
tahrj-4809	386	4	defining	define	VERB
tahrj-4809	386	5	the	the	DET
tahrj-4809	386	6	principle	principle	NOUN
tahrj-4809	386	7	of	of	ADP
tahrj-4809	386	8	non	non	ADJ
tahrj-4809	386	9	-	-	ADJ
tahrj-4809	386	10	confiscatory	confiscatory	ADJ
tahrj-4809	386	11	taxation	taxation	NOUN
tahrj-4809	386	12	in	in	ADP
tahrj-4809	386	13	revenue	revenue	NOUN
tahrj-4809	386	14	,	,	PUNCT
tahrj-4809	386	15	regarding	regard	VERB
tahrj-4809	386	16	indirect	indirect	ADJ
tahrj-4809	386	17	taxes	taxis	NOUN
tahrj-4809	386	18	,	,	PUNCT
tahrj-4809	386	19	the	the	DET
tahrj-4809	386	20	principle	principle	NOUN
tahrj-4809	386	21	would	would	AUX
tahrj-4809	386	22	not	not	PART
tahrj-4809	386	23	only	only	ADV
tahrj-4809	386	24	materialize	materialize	VERB
tahrj-4809	386	25	,	,	PUNCT
tahrj-4809	386	26	but	but	CCONJ
tahrj-4809	386	27	it	it	PRON
tahrj-4809	386	28	would	would	AUX
tahrj-4809	386	29	also	also	ADV
tahrj-4809	386	30	ensure	ensure	VERB
tahrj-4809	386	31	the	the	DET
tahrj-4809	386	32	effectiveness	effectiveness	NOUN
tahrj-4809	386	33	of	of	ADP
tahrj-4809	386	34	the	the	DET
tahrj-4809	386	35	principle	principle	NOUN
tahrj-4809	386	36	of	of	ADP
tahrj-4809	386	37	progressive	progressive	ADJ
tahrj-4809	386	38	taxation	taxation	NOUN
tahrj-4809	386	39	as	as	SCONJ
tahrj-4809	386	40	it	it	PRON
tahrj-4809	386	41	determines	determine	VERB
tahrj-4809	386	42	a	a	DET
tahrj-4809	386	43	limit	limit	NOUN
tahrj-4809	386	44	on	on	ADP
tahrj-4809	386	45	indirect	indirect	ADJ
tahrj-4809	386	46	taxes	taxis	NOUN
tahrj-4809	386	47	,	,	PUNCT
tahrj-4809	386	48	in	in	ADP
tahrj-4809	386	49	such	such	DET
tahrj-4809	386	50	a	a	DET
tahrj-4809	386	51	way	way	NOUN
tahrj-4809	386	52	it	it	PRON
tahrj-4809	386	53	will	will	AUX
tahrj-4809	386	54	never	never	ADV
tahrj-4809	386	55	be	be	AUX
tahrj-4809	386	56	able	able	ADJ
tahrj-4809	386	57	to	to	PART
tahrj-4809	386	58	be	be	AUX
tahrj-4809	386	59	illegitimately	illegitimately	ADV
tahrj-4809	386	60	excessive	excessive	ADJ
tahrj-4809	386	61	as	as	SCONJ
tahrj-4809	386	62	opposed	oppose	VERB
tahrj-4809	386	63	to	to	PART
tahrj-4809	386	64	direct	direct	ADJ
tahrj-4809	386	65	taxes	taxis	NOUN
tahrj-4809	386	66	.	.	PUNCT
tahrj-4809	387	1	according	accord	VERB
tahrj-4809	387	2	to	to	ADP
tahrj-4809	387	3	this	this	PRON
tahrj-4809	387	4	,	,	PUNCT
tahrj-4809	387	5	the	the	DET
tahrj-4809	387	6	european	european	PROPN
tahrj-4809	387	7	union	union	PROPN
tahrj-4809	387	8	is	be	AUX
tahrj-4809	387	9	responsible	responsible	ADJ
tahrj-4809	387	10	for	for	ADP
tahrj-4809	387	11	the	the	DET
tahrj-4809	387	12	failure	failure	NOUN
tahrj-4809	387	13	of	of	ADP
tahrj-4809	387	14	the	the	DET
tahrj-4809	387	15	principle	principle	NOUN
tahrj-4809	387	16	of	of	ADP
tahrj-4809	387	17	progressive	progressive	ADJ
tahrj-4809	387	18	taxation	taxation	NOUN
tahrj-4809	387	19	in	in	ADP
tahrj-4809	387	20	fiscal	fiscal	ADJ
tahrj-4809	387	21	issues	issue	NOUN
tahrj-4809	387	22	,	,	PUNCT
tahrj-4809	387	23	a	a	DET
tahrj-4809	387	24	principle	principle	NOUN
tahrj-4809	387	25	attached	attach	VERB
tahrj-4809	387	26	to	to	ADP
tahrj-4809	387	27	the	the	DET
tahrj-4809	387	28	constitutions	constitution	NOUN
tahrj-4809	387	29	of	of	ADP
tahrj-4809	387	30	the	the	DET
tahrj-4809	387	31	member	member	NOUN
tahrj-4809	387	32	states	state	NOUN
tahrj-4809	387	33	.	.	PUNCT