id	sid	tid	token	lemma	pos
issue-3010	1	1	baltic	baltic	PROPN
issue-3010	1	2	journal	journal	PROPN
issue-3010	1	3	of	of	ADP
issue-3010	1	4	economic	economic	ADJ
issue-3010	1	5	studies	study	NOUN
issue-3010	1	6	12	12	NUM
issue-3010	1	7	vol	vol	NOUN
issue-3010	1	8	.	.	PUNCT
issue-3010	2	1	11	11	NUM
issue-3010	2	2	no	no	NOUN
issue-3010	2	3	.	.	NOUN
issue-3010	2	4	4	4	NUM
issue-3010	2	5	,	,	PUNCT
issue-3010	2	6	2025	2025	NUM
issue-3010	2	7	this	this	PRON
issue-3010	2	8	is	be	AUX
issue-3010	2	9	an	an	DET
issue-3010	2	10	open	open	ADJ
issue-3010	2	11	access	access	NOUN
issue-3010	2	12	article	article	NOUN
issue-3010	2	13	,	,	PUNCT
issue-3010	2	14	distributed	distribute	VERB
issue-3010	2	15	under	under	ADP
issue-3010	2	16	the	the	DET
issue-3010	2	17	terms	term	NOUN
issue-3010	2	18	of	of	ADP
issue-3010	2	19	the	the	DET
issue-3010	2	20	creative	creative	ADJ
issue-3010	2	21	commons	common	NOUN
issue-3010	2	22	attribution	attribution	NOUN
issue-3010	2	23	cc	cc	VERB
issue-3010	2	24	by	by	ADP
issue-3010	2	25	4.0	4.0	NUM
issue-3010	2	26	1	1	NUM
issue-3010	2	27	sage	sage	NOUN
issue-3010	2	28	laboratory	laboratory	NOUN
issue-3010	2	29	,	,	PUNCT
issue-3010	2	30	university	university	NOUN
issue-3010	2	31	of	of	ADP
issue-3010	2	32	strasbourg	strasbourg	NOUN
issue-3010	2	33	,	,	PUNCT
issue-3010	2	34	france	france	PROPN
issue-3010	2	35	e	e	NOUN
issue-3010	2	36	-	-	NOUN
issue-3010	2	37	mail	mail	NOUN
issue-3010	2	38	:	:	PUNCT
issue-3010	2	39	nvmishyna@unistra.fr	nvmishyna@unistra.fr	PROPN
issue-3010	2	40	orcid	orcid	NOUN
issue-3010	2	41	:	:	PUNCT
issue-3010	2	42	https://orcid.org/0000-0002-2357-3384	https://orcid.org/0000-0002-2357-3384	PROPN
issue-3010	2	43	doi	doi	NOUN
issue-3010	2	44	:	:	PUNCT
issue-3010	2	45	https://doi.org/10.30525/2256-0742/2025-11-4-12-17	https://doi.org/10.30525/2256-0742/2025-11-4-12-17	X
issue-3010	2	46	local	local	ADJ
issue-3010	2	47	democracy	democracy	NOUN
issue-3010	2	48	and	and	CCONJ
issue-3010	2	49	human	human	ADJ
issue-3010	2	50	rights	right	NOUN
issue-3010	2	51	in	in	ADP
issue-3010	2	52	the	the	DET
issue-3010	2	53	council	council	NOUN
issue-3010	2	54	of	of	ADP
issue-3010	2	55	europe	europe	PROPN
issue-3010	2	56	:	:	PUNCT
issue-3010	2	57	reconsidering	reconsider	VERB
issue-3010	2	58	the	the	DET
issue-3010	2	59	principle	principle	NOUN
issue-3010	2	60	of	of	ADP
issue-3010	2	61	subsidiarity	subsidiarity	NOUN
issue-3010	2	62	(	(	PUNCT
issue-3010	2	63	with	with	ADP
issue-3010	2	64	reference	reference	NOUN
issue-3010	2	65	to	to	ADP
issue-3010	2	66	taxation	taxation	NOUN
issue-3010	2	67	)	)	PUNCT
issue-3010	3	1	natalia	natalia	PROPN
issue-3010	3	2	mishyna1	mishyna1	PROPN
issue-3010	4	1	abstract	abstract	ADJ
issue-3010	4	2	.	.	PUNCT
issue-3010	5	1	the	the	DET
issue-3010	5	2	principle	principle	NOUN
issue-3010	5	3	of	of	ADP
issue-3010	5	4	subsidiarity	subsidiarity	NOUN
issue-3010	5	5	is	be	AUX
issue-3010	5	6	a	a	DET
issue-3010	5	7	concept	concept	NOUN
issue-3010	5	8	that	that	PRON
issue-3010	5	9	is	be	AUX
issue-3010	5	10	currently	currently	ADV
issue-3010	5	11	receiving	receive	VERB
issue-3010	5	12	increased	increase	VERB
issue-3010	5	13	attention	attention	NOUN
issue-3010	5	14	within	within	ADP
issue-3010	5	15	the	the	DET
issue-3010	5	16	fields	field	NOUN
issue-3010	5	17	of	of	ADP
issue-3010	5	18	both	both	CCONJ
issue-3010	5	19	european	european	ADJ
issue-3010	5	20	human	human	ADJ
issue-3010	5	21	rights	right	NOUN
issue-3010	5	22	law	law	NOUN
issue-3010	5	23	and	and	CCONJ
issue-3010	5	24	governance	governance	NOUN
issue-3010	5	25	practice	practice	NOUN
issue-3010	5	26	.	.	PUNCT
issue-3010	6	1	the	the	DET
issue-3010	6	2	present	present	ADJ
issue-3010	6	3	study	study	NOUN
issue-3010	6	4	examines	examine	VERB
issue-3010	6	5	the	the	DET
issue-3010	6	6	manner	manner	NOUN
issue-3010	6	7	in	in	ADP
issue-3010	6	8	which	which	PRON
issue-3010	6	9	subsidiarity	subsidiarity	NOUN
issue-3010	6	10	is	be	AUX
issue-3010	6	11	implemented	implement	VERB
issue-3010	6	12	within	within	ADP
issue-3010	6	13	the	the	DET
issue-3010	6	14	council	council	NOUN
issue-3010	6	15	of	of	ADP
issue-3010	6	16	europe	europe	PROPN
issue-3010	6	17	,	,	PUNCT
issue-3010	6	18	with	with	ADP
issue-3010	6	19	a	a	DET
issue-3010	6	20	particular	particular	ADJ
issue-3010	6	21	focus	focus	NOUN
issue-3010	6	22	on	on	ADP
issue-3010	6	23	its	its	PRON
issue-3010	6	24	application	application	NOUN
issue-3010	6	25	in	in	ADP
issue-3010	6	26	the	the	DET
issue-3010	6	27	context	context	NOUN
issue-3010	6	28	of	of	ADP
issue-3010	6	29	the	the	DET
issue-3010	6	30	protection	protection	NOUN
issue-3010	6	31	of	of	ADP
issue-3010	6	32	fundamental	fundamental	ADJ
issue-3010	6	33	human	human	ADJ
issue-3010	6	34	rights	right	NOUN
issue-3010	6	35	and	and	CCONJ
issue-3010	6	36	taxation	taxation	NOUN
issue-3010	6	37	.	.	PUNCT
issue-3010	7	1	the	the	DET
issue-3010	7	2	paper	paper	NOUN
issue-3010	7	3	aims	aim	VERB
issue-3010	7	4	to	to	PART
issue-3010	7	5	explore	explore	VERB
issue-3010	7	6	the	the	DET
issue-3010	7	7	evolving	evolve	VERB
issue-3010	7	8	role	role	NOUN
issue-3010	7	9	of	of	ADP
issue-3010	7	10	local	local	ADJ
issue-3010	7	11	and	and	CCONJ
issue-3010	7	12	regional	regional	ADJ
issue-3010	7	13	authorities	authority	NOUN
issue-3010	7	14	in	in	ADP
issue-3010	7	15	implementing	implement	VERB
issue-3010	7	16	european	european	ADJ
issue-3010	7	17	human	human	ADJ
issue-3010	7	18	rights	right	NOUN
issue-3010	7	19	standards	standard	NOUN
issue-3010	7	20	while	while	SCONJ
issue-3010	7	21	maintaining	maintain	VERB
issue-3010	7	22	fiscal	fiscal	ADJ
issue-3010	7	23	responsibility	responsibility	NOUN
issue-3010	7	24	and	and	CCONJ
issue-3010	7	25	legal	legal	ADJ
issue-3010	7	26	accountability	accountability	NOUN
issue-3010	7	27	.	.	PUNCT
issue-3010	8	1	the	the	DET
issue-3010	8	2	research	research	NOUN
issue-3010	8	3	focuses	focus	VERB
issue-3010	8	4	on	on	ADP
issue-3010	8	5	how	how	SCONJ
issue-3010	8	6	the	the	DET
issue-3010	8	7	european	european	ADJ
issue-3010	8	8	court	court	PROPN
issue-3010	8	9	of	of	ADP
issue-3010	8	10	human	human	ADJ
issue-3010	8	11	rights	right	NOUN
issue-3010	8	12	applies	apply	VERB
issue-3010	8	13	the	the	DET
issue-3010	8	14	subsidiarity	subsidiarity	NOUN
issue-3010	8	15	principle	principle	NOUN
issue-3010	8	16	to	to	ADP
issue-3010	8	17	tax	tax	NOUN
issue-3010	8	18	-	-	PUNCT
issue-3010	8	19	related	relate	VERB
issue-3010	8	20	cases	case	NOUN
issue-3010	8	21	,	,	PUNCT
issue-3010	8	22	balancing	balance	VERB
issue-3010	8	23	national	national	ADJ
issue-3010	8	24	discretion	discretion	NOUN
issue-3010	8	25	with	with	ADP
issue-3010	8	26	convention	convention	NOUN
issue-3010	8	27	-	-	PUNCT
issue-3010	8	28	based	base	VERB
issue-3010	8	29	safeguards	safeguard	NOUN
issue-3010	8	30	.	.	PUNCT
issue-3010	9	1	the	the	DET
issue-3010	9	2	study	study	NOUN
issue-3010	9	3	applies	apply	VERB
issue-3010	9	4	a	a	DET
issue-3010	9	5	doctrinal	doctrinal	ADJ
issue-3010	9	6	methodology	methodology	NOUN
issue-3010	9	7	,	,	PUNCT
issue-3010	9	8	combining	combine	VERB
issue-3010	9	9	legal	legal	ADJ
issue-3010	9	10	theory	theory	NOUN
issue-3010	9	11	with	with	ADP
issue-3010	9	12	case	case	NOUN
issue-3010	9	13	law	law	NOUN
issue-3010	9	14	analysis	analysis	NOUN
issue-3010	9	15	.	.	PUNCT
issue-3010	10	1	it	it	PRON
issue-3010	10	2	investigates	investigate	VERB
issue-3010	10	3	leading	lead	VERB
issue-3010	10	4	court	court	NOUN
issue-3010	10	5	’s	’s	PART
issue-3010	10	6	judgments	judgment	NOUN
issue-3010	10	7	(	(	PUNCT
issue-3010	10	8	e.g.	e.g.	ADV
issue-3010	10	9	,	,	PUNCT
issue-3010	10	10	ferrazzini	ferrazzini	PROPN
issue-3010	10	11	v.	v.	PROPN
issue-3010	10	12	italy	italy	PROPN
issue-3010	10	13	,	,	PUNCT
issue-3010	10	14	gasus	gasus	NOUN
issue-3010	10	15	dosier	dosier	NOUN
issue-3010	10	16	v.	v.	ADP
issue-3010	10	17	the	the	DET
issue-3010	10	18	netherlands	netherlands	PROPN
issue-3010	10	19	,	,	PUNCT
issue-3010	10	20	bulves	bulve	VERB
issue-3010	10	21	ad	ad	NOUN
issue-3010	10	22	v.	v.	ADP
issue-3010	10	23	bulgaria	bulgaria	PROPN
issue-3010	10	24	)	)	PUNCT
issue-3010	10	25	to	to	PART
issue-3010	10	26	identify	identify	VERB
issue-3010	10	27	the	the	DET
issue-3010	10	28	legal	legal	ADJ
issue-3010	10	29	logic	logic	NOUN
issue-3010	10	30	,	,	PUNCT
issue-3010	10	31	proportionality	proportionality	NOUN
issue-3010	10	32	tests	test	NOUN
issue-3010	10	33	,	,	PUNCT
issue-3010	10	34	and	and	CCONJ
issue-3010	10	35	the	the	DET
issue-3010	10	36	court	court	NOUN
issue-3010	10	37	’s	’s	PART
issue-3010	10	38	reasoning	reasoning	NOUN
issue-3010	10	39	in	in	ADP
issue-3010	10	40	taxation	taxation	NOUN
issue-3010	10	41	matters	matter	NOUN
issue-3010	10	42	.	.	PUNCT
issue-3010	11	1	additionally	additionally	ADV
issue-3010	11	2	,	,	PUNCT
issue-3010	11	3	the	the	DET
issue-3010	11	4	paper	paper	NOUN
issue-3010	11	5	examines	examine	VERB
issue-3010	11	6	the	the	DET
issue-3010	11	7	links	link	NOUN
issue-3010	11	8	between	between	ADP
issue-3010	11	9	subsidiarity	subsidiarity	NOUN
issue-3010	11	10	,	,	PUNCT
issue-3010	11	11	fiscal	fiscal	ADJ
issue-3010	11	12	autonomy	autonomy	NOUN
issue-3010	11	13	and	and	CCONJ
issue-3010	11	14	sustainable	sustainable	ADJ
issue-3010	11	15	development	development	NOUN
issue-3010	11	16	,	,	PUNCT
issue-3010	11	17	focusing	focus	VERB
issue-3010	11	18	on	on	ADP
issue-3010	11	19	the	the	DET
issue-3010	11	20	local	local	ADJ
issue-3010	11	21	implementation	implementation	NOUN
issue-3010	11	22	of	of	ADP
issue-3010	11	23	sdgs	sdgs	ADJ
issue-3010	11	24	11	11	NUM
issue-3010	11	25	,	,	PUNCT
issue-3010	11	26	13	13	NUM
issue-3010	11	27	and	and	CCONJ
issue-3010	11	28	16	16	NUM
issue-3010	11	29	.	.	PUNCT
issue-3010	12	1	as	as	ADP
issue-3010	12	2	a	a	DET
issue-3010	12	3	result	result	NOUN
issue-3010	12	4	,	,	PUNCT
issue-3010	12	5	the	the	DET
issue-3010	12	6	paper	paper	NOUN
issue-3010	12	7	explores	explore	VERB
issue-3010	12	8	how	how	SCONJ
issue-3010	12	9	subsidiarity	subsidiarity	NOUN
issue-3010	12	10	can	can	AUX
issue-3010	12	11	empower	empower	VERB
issue-3010	12	12	local	local	ADJ
issue-3010	12	13	self	self	NOUN
issue-3010	12	14	-	-	PUNCT
issue-3010	12	15	government	government	NOUN
issue-3010	12	16	bodies	body	NOUN
issue-3010	12	17	to	to	PART
issue-3010	12	18	administer	administer	VERB
issue-3010	12	19	taxes	taxis	NOUN
issue-3010	12	20	competently	competently	ADV
issue-3010	12	21	and	and	CCONJ
issue-3010	12	22	act	act	VERB
issue-3010	12	23	as	as	ADP
issue-3010	12	24	key	key	ADJ
issue-3010	12	25	human	human	ADJ
issue-3010	12	26	rights	right	NOUN
issue-3010	12	27	stakeholders	stakeholder	NOUN
issue-3010	12	28	.	.	PUNCT
issue-3010	13	1	the	the	DET
issue-3010	13	2	findings	finding	NOUN
issue-3010	13	3	show	show	VERB
issue-3010	13	4	that	that	SCONJ
issue-3010	13	5	combining	combine	VERB
issue-3010	13	6	human	human	ADJ
issue-3010	13	7	rights	right	NOUN
issue-3010	13	8	law	law	NOUN
issue-3010	13	9	with	with	ADP
issue-3010	13	10	the	the	DET
issue-3010	13	11	sdgs	sdgs	ADJ
issue-3010	13	12	increases	increase	NOUN
issue-3010	13	13	local	local	ADJ
issue-3010	13	14	democratic	democratic	ADJ
issue-3010	13	15	legitimacy	legitimacy	NOUN
issue-3010	13	16	and	and	CCONJ
issue-3010	13	17	policy	policy	NOUN
issue-3010	13	18	coherence	coherence	NOUN
issue-3010	13	19	.	.	PUNCT
issue-3010	14	1	the	the	DET
issue-3010	14	2	research	research	NOUN
issue-3010	14	3	provides	provide	VERB
issue-3010	14	4	a	a	DET
issue-3010	14	5	framework	framework	NOUN
issue-3010	14	6	for	for	ADP
issue-3010	14	7	aligning	align	VERB
issue-3010	14	8	fiscal	fiscal	ADJ
issue-3010	14	9	governance	governance	NOUN
issue-3010	14	10	with	with	ADP
issue-3010	14	11	human	human	ADJ
issue-3010	14	12	rights	right	NOUN
issue-3010	14	13	protections	protection	NOUN
issue-3010	14	14	,	,	PUNCT
issue-3010	14	15	offering	offer	VERB
issue-3010	14	16	practical	practical	ADJ
issue-3010	14	17	insights	insight	NOUN
issue-3010	14	18	to	to	ADP
issue-3010	14	19	policymakers	policymaker	NOUN
issue-3010	14	20	,	,	PUNCT
issue-3010	14	21	legal	legal	ADJ
issue-3010	14	22	scholars	scholar	NOUN
issue-3010	14	23	and	and	CCONJ
issue-3010	14	24	european	european	ADJ
issue-3010	14	25	institutions	institution	NOUN
issue-3010	14	26	seeking	seek	VERB
issue-3010	14	27	to	to	PART
issue-3010	14	28	reinforce	reinforce	VERB
issue-3010	14	29	local	local	ADJ
issue-3010	14	30	governance	governance	NOUN
issue-3010	14	31	based	base	VERB
issue-3010	14	32	on	on	ADP
issue-3010	14	33	the	the	DET
issue-3010	14	34	rule	rule	NOUN
issue-3010	14	35	of	of	ADP
issue-3010	14	36	law	law	NOUN
issue-3010	14	37	.	.	PUNCT
issue-3010	15	1	keywords	keyword	NOUN
issue-3010	15	2	:	:	PUNCT
issue-3010	15	3	subsidiarity	subsidiarity	NOUN
issue-3010	15	4	,	,	PUNCT
issue-3010	15	5	council	council	PROPN
issue-3010	15	6	of	of	ADP
issue-3010	15	7	europe	europe	PROPN
issue-3010	15	8	,	,	PUNCT
issue-3010	15	9	local	local	ADJ
issue-3010	15	10	government	government	NOUN
issue-3010	15	11	,	,	PUNCT
issue-3010	15	12	european	european	ADJ
issue-3010	15	13	court	court	NOUN
issue-3010	15	14	of	of	ADP
issue-3010	15	15	human	human	ADJ
issue-3010	15	16	rights	right	NOUN
issue-3010	15	17	,	,	PUNCT
issue-3010	15	18	taxation	taxation	NOUN
issue-3010	15	19	,	,	PUNCT
issue-3010	15	20	human	human	ADJ
issue-3010	15	21	rights	right	NOUN
issue-3010	15	22	,	,	PUNCT
issue-3010	15	23	fiscal	fiscal	ADJ
issue-3010	15	24	autonomy	autonomy	NOUN
issue-3010	15	25	,	,	PUNCT
issue-3010	15	26	sdgs	sdgs	ADJ
issue-3010	15	27	,	,	PUNCT
issue-3010	15	28	multilevel	multilevel	ADJ
issue-3010	15	29	governance	governance	NOUN
issue-3010	15	30	,	,	PUNCT
issue-3010	15	31	legal	legal	ADJ
issue-3010	15	32	proportionality	proportionality	NOUN
issue-3010	15	33	,	,	PUNCT
issue-3010	15	34	democratic	democratic	ADJ
issue-3010	15	35	accountability	accountability	NOUN
issue-3010	15	36	.	.	PUNCT
issue-3010	16	1	jel	jel	PROPN
issue-3010	16	2	classification	classification	PROPN
issue-3010	16	3	:	:	PUNCT
issue-3010	16	4	k30	k30	NOUN
issue-3010	16	5	,	,	PUNCT
issue-3010	16	6	k38	k38	PROPN
issue-3010	16	7	1	1	NUM
issue-3010	16	8	.	.	PUNCT
issue-3010	16	9	introduction	introduction	NOUN
issue-3010	16	10	the	the	DET
issue-3010	16	11	principle	principle	NOUN
issue-3010	16	12	of	of	ADP
issue-3010	16	13	subsidiarity	subsidiarity	NOUN
issue-3010	16	14	is	be	AUX
issue-3010	16	15	a	a	DET
issue-3010	16	16	fundamental	fundamental	ADJ
issue-3010	16	17	concept	concept	NOUN
issue-3010	16	18	within	within	ADP
issue-3010	16	19	the	the	DET
issue-3010	16	20	legal	legal	ADJ
issue-3010	16	21	system	system	NOUN
issue-3010	16	22	of	of	ADP
issue-3010	16	23	the	the	DET
issue-3010	16	24	council	council	PROPN
issue-3010	16	25	of	of	ADP
issue-3010	16	26	europe	europe	PROPN
issue-3010	16	27	.	.	PUNCT
issue-3010	17	1	it	it	PRON
issue-3010	17	2	determines	determine	VERB
issue-3010	17	3	how	how	SCONJ
issue-3010	17	4	powers	power	NOUN
issue-3010	17	5	and	and	CCONJ
issue-3010	17	6	responsibilities	responsibility	NOUN
issue-3010	17	7	are	be	AUX
issue-3010	17	8	shared	share	VERB
issue-3010	17	9	between	between	ADP
issue-3010	17	10	the	the	DET
issue-3010	17	11	various	various	ADJ
issue-3010	17	12	levels	level	NOUN
issue-3010	17	13	of	of	ADP
issue-3010	17	14	government	government	NOUN
issue-3010	17	15	.	.	PUNCT
issue-3010	18	1	the	the	DET
issue-3010	18	2	principle	principle	NOUN
issue-3010	18	3	supports	support	VERB
issue-3010	18	4	both	both	DET
issue-3010	18	5	local	local	ADJ
issue-3010	18	6	democracy	democracy	NOUN
issue-3010	18	7	and	and	CCONJ
issue-3010	18	8	the	the	DET
issue-3010	18	9	protection	protection	NOUN
issue-3010	18	10	of	of	ADP
issue-3010	18	11	human	human	ADJ
issue-3010	18	12	rights	right	NOUN
issue-3010	18	13	.	.	PUNCT
issue-3010	19	1	it	it	PRON
issue-3010	19	2	also	also	ADV
issue-3010	19	3	informs	inform	VERB
issue-3010	19	4	the	the	DET
issue-3010	19	5	european	european	PROPN
issue-3010	19	6	court	court	PROPN
issue-3010	19	7	of	of	ADP
issue-3010	19	8	human	human	ADJ
issue-3010	19	9	rights	right	NOUN
issue-3010	19	10	'	'	PART
issue-3010	19	11	(	(	PUNCT
issue-3010	19	12	ecthr	ecthr	PROPN
issue-3010	19	13	,	,	PUNCT
issue-3010	19	14	court	court	NOUN
issue-3010	19	15	)	)	PUNCT
issue-3010	19	16	decisions	decision	NOUN
issue-3010	19	17	on	on	ADP
issue-3010	19	18	when	when	SCONJ
issue-3010	19	19	to	to	PART
issue-3010	19	20	intervene	intervene	VERB
issue-3010	19	21	.	.	PUNCT
issue-3010	20	1	this	this	DET
issue-3010	20	2	article	article	NOUN
issue-3010	20	3	examines	examine	VERB
issue-3010	20	4	the	the	DET
issue-3010	20	5	principle	principle	NOUN
issue-3010	20	6	of	of	ADP
issue-3010	20	7	subsidiarity	subsidiarity	NOUN
issue-3010	20	8	from	from	ADP
issue-3010	20	9	the	the	DET
issue-3010	20	10	perspectives	perspective	NOUN
issue-3010	20	11	of	of	ADP
issue-3010	20	12	human	human	ADJ
issue-3010	20	13	rights	right	NOUN
issue-3010	20	14	and	and	CCONJ
issue-3010	20	15	local	local	ADJ
issue-3010	20	16	selfgovernance	selfgovernance	NOUN
issue-3010	20	17	.	.	PUNCT
issue-3010	21	1	particular	particular	ADJ
issue-3010	21	2	attention	attention	NOUN
issue-3010	21	3	is	be	AUX
issue-3010	21	4	paid	pay	VERB
issue-3010	21	5	to	to	ADP
issue-3010	21	6	how	how	SCONJ
issue-3010	21	7	the	the	DET
issue-3010	21	8	european	european	ADJ
issue-3010	21	9	court	court	PROPN
issue-3010	21	10	of	of	ADP
issue-3010	21	11	human	human	ADJ
issue-3010	21	12	rights	right	NOUN
issue-3010	21	13	(	(	PUNCT
issue-3010	21	14	ecthr	ecthr	PROPN
issue-3010	21	15	)	)	PUNCT
issue-3010	21	16	applies	apply	VERB
issue-3010	21	17	the	the	DET
issue-3010	21	18	principle	principle	NOUN
issue-3010	21	19	when	when	SCONJ
issue-3010	21	20	reviewing	review	VERB
issue-3010	21	21	state	state	NOUN
issue-3010	21	22	policies	policy	NOUN
issue-3010	21	23	,	,	PUNCT
issue-3010	21	24	including	include	VERB
issue-3010	21	25	taxation	taxation	NOUN
issue-3010	21	26	.	.	PUNCT
issue-3010	22	1	subsidiarity	subsidiarity	NOUN
issue-3010	22	2	helps	help	VERB
issue-3010	22	3	to	to	PART
issue-3010	22	4	balance	balance	VERB
issue-3010	22	5	national	national	ADJ
issue-3010	22	6	decisionmaking	decisionmaking	NOUN
issue-3010	22	7	with	with	ADP
issue-3010	22	8	the	the	DET
issue-3010	22	9	duty	duty	NOUN
issue-3010	22	10	to	to	PART
issue-3010	22	11	respect	respect	VERB
issue-3010	22	12	human	human	ADJ
issue-3010	22	13	rights	right	NOUN
issue-3010	22	14	in	in	ADP
issue-3010	22	15	the	the	DET
issue-3010	22	16	area	area	NOUN
issue-3010	22	17	of	of	ADP
issue-3010	22	18	taxation	taxation	NOUN
issue-3010	22	19	.	.	PUNCT
issue-3010	23	1	in	in	ADP
issue-3010	23	2	such	such	ADJ
issue-3010	23	3	instances	instance	NOUN
issue-3010	23	4	,	,	PUNCT
issue-3010	23	5	the	the	DET
issue-3010	23	6	court	court	NOUN
issue-3010	23	7	prioritises	prioritise	VERB
issue-3010	23	8	fairness	fairness	NOUN
issue-3010	23	9	,	,	PUNCT
issue-3010	23	10	proportionality	proportionality	NOUN
issue-3010	23	11	and	and	CCONJ
issue-3010	23	12	the	the	DET
issue-3010	23	13	right	right	NOUN
issue-3010	23	14	to	to	ADP
issue-3010	23	15	property	property	NOUN
issue-3010	23	16	,	,	PUNCT
issue-3010	23	17	as	as	SCONJ
issue-3010	23	18	enshrined	enshrine	VERB
issue-3010	23	19	in	in	ADP
issue-3010	23	20	article	article	NOUN
issue-3010	23	21	1	1	NUM
issue-3010	23	22	of	of	ADP
issue-3010	23	23	protocol	protocol	NOUN
issue-3010	23	24	no	no	INTJ
issue-3010	23	25	.	.	NOUN
issue-3010	23	26	1	1	NUM
issue-3010	23	27	to	to	ADP
issue-3010	23	28	the	the	DET
issue-3010	23	29	european	european	PROPN
issue-3010	23	30	convention	convention	PROPN
issue-3010	23	31	on	on	ADP
issue-3010	23	32	human	human	ADJ
issue-3010	23	33	rights	right	NOUN
issue-3010	23	34	(	(	PUNCT
issue-3010	23	35	convention	convention	NOUN
issue-3010	23	36	,	,	PUNCT
issue-3010	23	37	echr	echr	PROPN
issue-3010	23	38	)	)	PUNCT
issue-3010	23	39	.	.	PUNCT
issue-3010	24	1	the	the	DET
issue-3010	24	2	article	article	NOUN
issue-3010	24	3	employs	employ	VERB
issue-3010	24	4	doctrinal	doctrinal	ADJ
issue-3010	24	5	analysis	analysis	NOUN
issue-3010	24	6	and	and	CCONJ
issue-3010	24	7	recent	recent	ADJ
issue-3010	24	8	case	case	NOUN
issue-3010	24	9	law	law	NOUN
issue-3010	24	10	.	.	PUNCT
issue-3010	25	1	it	it	PRON
issue-3010	25	2	shows	show	VERB
issue-3010	25	3	how	how	SCONJ
issue-3010	25	4	the	the	DET
issue-3010	25	5	principle	principle	NOUN
issue-3010	25	6	of	of	ADP
issue-3010	25	7	subsidiarity	subsidiarity	NOUN
issue-3010	25	8	can	can	AUX
issue-3010	25	9	help	help	VERB
issue-3010	25	10	local	local	ADJ
issue-3010	25	11	and	and	CCONJ
issue-3010	25	12	national	national	ADJ
issue-3010	25	13	authorities	authority	NOUN
issue-3010	25	14	to	to	PART
issue-3010	25	15	fulfil	fulfil	VERB
issue-3010	25	16	their	their	PRON
issue-3010	25	17	obligations	obligation	NOUN
issue-3010	25	18	under	under	ADP
issue-3010	25	19	the	the	DET
issue-3010	25	20	european	european	PROPN
issue-3010	25	21	convention	convention	PROPN
issue-3010	25	22	on	on	ADP
issue-3010	25	23	human	human	ADJ
issue-3010	25	24	rights	right	NOUN
issue-3010	25	25	(	(	PUNCT
issue-3010	25	26	echr	echr	PROPN
issue-3010	25	27	)	)	PUNCT
issue-3010	25	28	.	.	PUNCT
issue-3010	26	1	it	it	PRON
issue-3010	26	2	also	also	ADV
issue-3010	26	3	shows	show	VERB
issue-3010	26	4	how	how	SCONJ
issue-3010	26	5	the	the	DET
issue-3010	26	6	principle	principle	NOUN
issue-3010	26	7	can	can	AUX
issue-3010	26	8	encourage	encourage	VERB
issue-3010	26	9	transparency	transparency	NOUN
issue-3010	26	10	,	,	PUNCT
issue-3010	26	11	accountability	accountability	NOUN
issue-3010	26	12	,	,	PUNCT
issue-3010	26	13	and	and	CCONJ
issue-3010	26	14	fairness	fairness	NOUN
issue-3010	26	15	in	in	ADP
issue-3010	26	16	public	public	ADJ
issue-3010	26	17	policies	policy	NOUN
issue-3010	26	18	.	.	PUNCT
issue-3010	27	1	ultimately	ultimately	ADV
issue-3010	27	2	,	,	PUNCT
issue-3010	27	3	the	the	DET
issue-3010	27	4	article	article	NOUN
issue-3010	27	5	asserts	assert	VERB
issue-3010	27	6	that	that	SCONJ
issue-3010	27	7	subsidiarity	subsidiarity	NOUN
issue-3010	27	8	is	be	AUX
issue-3010	27	9	pivotal	pivotal	ADJ
issue-3010	27	10	in	in	ADP
issue-3010	27	11	connecting	connect	VERB
issue-3010	27	12	local	local	ADJ
issue-3010	27	13	democracy	democracy	NOUN
issue-3010	27	14	with	with	ADP
issue-3010	27	15	the	the	DET
issue-3010	27	16	broader	broad	ADJ
issue-3010	27	17	european	european	ADJ
issue-3010	27	18	human	human	ADJ
issue-3010	27	19	rights	right	NOUN
issue-3010	27	20	framework	framework	NOUN
issue-3010	27	21	.	.	PUNCT
issue-3010	28	1	this	this	DET
issue-3010	28	2	research	research	NOUN
issue-3010	28	3	examines	examine	VERB
issue-3010	28	4	the	the	DET
issue-3010	28	5	principle	principle	NOUN
issue-3010	28	6	of	of	ADP
issue-3010	28	7	subsidiarity	subsidiarity	NOUN
issue-3010	28	8	in	in	ADP
issue-3010	28	9	the	the	DET
issue-3010	28	10	case	case	NOUN
issue-3010	28	11	law	law	NOUN
issue-3010	28	12	of	of	ADP
issue-3010	28	13	the	the	DET
issue-3010	28	14	european	european	PROPN
issue-3010	28	15	court	court	PROPN
issue-3010	28	16	of	of	ADP
issue-3010	28	17	human	human	ADJ
issue-3010	28	18	rights	right	NOUN
issue-3010	28	19	(	(	PUNCT
issue-3010	28	20	ecthr	ecthr	PROPN
issue-3010	28	21	)	)	PUNCT
issue-3010	28	22	,	,	PUNCT
issue-3010	28	23	paying	pay	VERB
issue-3010	28	24	particular	particular	ADJ
issue-3010	28	25	attention	attention	NOUN
issue-3010	28	26	to	to	ADP
issue-3010	28	27	its	its	PRON
issue-3010	28	28	application	application	NOUN
issue-3010	28	29	in	in	ADP
issue-3010	28	30	tax	tax	NOUN
issue-3010	28	31	cases	case	NOUN
issue-3010	28	32	.	.	PUNCT
issue-3010	29	1	the	the	DET
issue-3010	29	2	study	study	NOUN
issue-3010	29	3	takes	take	VERB
issue-3010	29	4	a	a	DET
issue-3010	29	5	mixed	mixed	ADJ
issue-3010	29	6	-	-	PUNCT
issue-3010	29	7	methods	method	NOUN
issue-3010	29	8	approach	approach	NOUN
issue-3010	29	9	,	,	PUNCT
issue-3010	29	10	combining	combine	VERB
issue-3010	29	11	legal	legal	ADJ
issue-3010	29	12	theory	theory	NOUN
issue-3010	29	13	and	and	CCONJ
issue-3010	29	14	case	case	NOUN
issue-3010	29	15	law	law	NOUN
issue-3010	29	16	analysis	analysis	NOUN
issue-3010	29	17	.	.	PUNCT
issue-3010	30	1	this	this	PRON
issue-3010	30	2	helps	help	VERB
issue-3010	30	3	explain	explain	VERB
issue-3010	30	4	how	how	SCONJ
issue-3010	30	5	subsidiarity	subsidiarity	NOUN
issue-3010	30	6	can	can	AUX
issue-3010	30	7	support	support	VERB
issue-3010	30	8	national	national	ADJ
issue-3010	30	9	decisionmaking	decisionmaking	NOUN
issue-3010	30	10	processes	process	NOUN
issue-3010	30	11	while	while	SCONJ
issue-3010	30	12	protecting	protect	VERB
issue-3010	30	13	human	human	ADJ
issue-3010	30	14	rights	right	NOUN
issue-3010	30	15	.	.	PUNCT
issue-3010	31	1	baltic	baltic	PROPN
issue-3010	31	2	journal	journal	PROPN
issue-3010	31	3	of	of	ADP
issue-3010	31	4	economic	economic	ADJ
issue-3010	31	5	studies	study	NOUN
issue-3010	31	6	13	13	NUM
issue-3010	31	7	vol	vol	NOUN
issue-3010	31	8	.	.	PUNCT
issue-3010	32	1	11	11	NUM
issue-3010	32	2	no	no	NOUN
issue-3010	32	3	.	.	NOUN
issue-3010	32	4	4	4	NUM
issue-3010	32	5	,	,	PUNCT
issue-3010	32	6	2025	2025	NUM
issue-3010	32	7	the	the	DET
issue-3010	32	8	article	article	NOUN
issue-3010	32	9	demonstrates	demonstrate	VERB
issue-3010	32	10	that	that	SCONJ
issue-3010	32	11	subsidiarity	subsidiarity	NOUN
issue-3010	32	12	functions	function	NOUN
issue-3010	32	13	as	as	ADV
issue-3010	32	14	both	both	CCONJ
issue-3010	32	15	a	a	DET
issue-3010	32	16	legal	legal	ADJ
issue-3010	32	17	principle	principle	NOUN
issue-3010	32	18	and	and	CCONJ
issue-3010	32	19	a	a	DET
issue-3010	32	20	practical	practical	ADJ
issue-3010	32	21	tool	tool	NOUN
issue-3010	32	22	by	by	ADP
issue-3010	32	23	combining	combine	VERB
issue-3010	32	24	theory	theory	NOUN
issue-3010	32	25	and	and	CCONJ
issue-3010	32	26	case	case	NOUN
issue-3010	32	27	law	law	NOUN
issue-3010	32	28	.	.	PUNCT
issue-3010	33	1	it	it	PRON
issue-3010	33	2	helps	help	VERB
issue-3010	33	3	to	to	PART
issue-3010	33	4	strike	strike	VERB
issue-3010	33	5	a	a	DET
issue-3010	33	6	balance	balance	NOUN
issue-3010	33	7	between	between	ADP
issue-3010	33	8	national	national	ADJ
issue-3010	33	9	policies	policy	NOUN
issue-3010	33	10	and	and	CCONJ
issue-3010	33	11	european	european	ADJ
issue-3010	33	12	human	human	ADJ
issue-3010	33	13	rights	right	NOUN
issue-3010	33	14	standards	standard	NOUN
issue-3010	33	15	,	,	PUNCT
issue-3010	33	16	even	even	ADV
issue-3010	33	17	in	in	ADP
issue-3010	33	18	sensitive	sensitive	ADJ
issue-3010	33	19	areas	area	NOUN
issue-3010	33	20	such	such	ADJ
issue-3010	33	21	as	as	ADP
issue-3010	33	22	taxation	taxation	NOUN
issue-3010	33	23	and	and	CCONJ
issue-3010	33	24	local	local	ADJ
issue-3010	33	25	governance	governance	NOUN
issue-3010	33	26	.	.	PUNCT
issue-3010	34	1	2	2	X
issue-3010	34	2	.	.	X
issue-3010	34	3	subsidiarity	subsidiarity	NOUN
issue-3010	34	4	,	,	PUNCT
issue-3010	34	5	local	local	ADJ
issue-3010	34	6	governance	governance	NOUN
issue-3010	34	7	and	and	CCONJ
issue-3010	34	8	human	human	ADJ
issue-3010	34	9	rights	right	NOUN
issue-3010	34	10	:	:	PUNCT
issue-3010	34	11	a	a	DET
issue-3010	34	12	council	council	NOUN
issue-3010	34	13	of	of	ADP
issue-3010	34	14	europe	europe	PROPN
issue-3010	34	15	perspective	perspective	VERB
issue-3010	34	16	the	the	DET
issue-3010	34	17	principle	principle	NOUN
issue-3010	34	18	of	of	ADP
issue-3010	34	19	subsidiarity	subsidiarity	NOUN
issue-3010	34	20	is	be	AUX
issue-3010	34	21	a	a	DET
issue-3010	34	22	core	core	NOUN
issue-3010	34	23	value	value	NOUN
issue-3010	34	24	within	within	ADP
issue-3010	34	25	the	the	DET
issue-3010	34	26	council	council	NOUN
issue-3010	34	27	of	of	ADP
issue-3010	34	28	europe	europe	PROPN
issue-3010	34	29	's	's	PART
issue-3010	34	30	legal	legal	ADJ
issue-3010	34	31	and	and	CCONJ
issue-3010	34	32	political	political	ADJ
issue-3010	34	33	structure	structure	NOUN
issue-3010	34	34	.	.	PUNCT
issue-3010	35	1	it	it	PRON
issue-3010	35	2	states	state	VERB
issue-3010	35	3	that	that	SCONJ
issue-3010	35	4	decisions	decision	NOUN
issue-3010	35	5	should	should	AUX
issue-3010	35	6	be	be	AUX
issue-3010	35	7	made	make	VERB
issue-3010	35	8	by	by	ADP
issue-3010	35	9	the	the	DET
issue-3010	35	10	level	level	NOUN
issue-3010	35	11	of	of	ADP
issue-3010	35	12	government	government	NOUN
issue-3010	35	13	closest	close	ADJ
issue-3010	35	14	to	to	ADP
issue-3010	35	15	the	the	DET
issue-3010	35	16	people	people	NOUN
issue-3010	35	17	and	and	CCONJ
issue-3010	35	18	best	well	ADV
issue-3010	35	19	placed	place	VERB
issue-3010	35	20	to	to	PART
issue-3010	35	21	act	act	VERB
issue-3010	35	22	.	.	PUNCT
issue-3010	36	1	this	this	PRON
issue-3010	36	2	means	mean	VERB
issue-3010	36	3	that	that	SCONJ
issue-3010	36	4	local	local	ADJ
issue-3010	36	5	and	and	CCONJ
issue-3010	36	6	regional	regional	ADJ
issue-3010	36	7	authorities	authority	NOUN
issue-3010	36	8	should	should	AUX
issue-3010	36	9	address	address	VERB
issue-3010	36	10	local	local	ADJ
issue-3010	36	11	issues	issue	NOUN
issue-3010	36	12	wherever	wherever	SCONJ
issue-3010	36	13	possible	possible	ADJ
issue-3010	36	14	,	,	PUNCT
issue-3010	36	15	with	with	ADP
issue-3010	36	16	national	national	ADJ
issue-3010	36	17	and	and	CCONJ
issue-3010	36	18	international	international	ADJ
issue-3010	36	19	bodies	body	NOUN
issue-3010	36	20	only	only	ADV
issue-3010	36	21	stepping	step	VERB
issue-3010	36	22	in	in	ADP
issue-3010	36	23	when	when	SCONJ
issue-3010	36	24	necessary	necessary	ADJ
issue-3010	36	25	.	.	PUNCT
issue-3010	37	1	this	this	DET
issue-3010	37	2	approach	approach	NOUN
issue-3010	37	3	supports	support	VERB
issue-3010	37	4	both	both	PRON
issue-3010	37	5	democratic	democratic	ADJ
issue-3010	37	6	decision	decision	NOUN
issue-3010	37	7	-	-	PUNCT
issue-3010	37	8	making	making	NOUN
issue-3010	37	9	and	and	CCONJ
issue-3010	37	10	effective	effective	ADJ
issue-3010	37	11	public	public	ADJ
issue-3010	37	12	administration	administration	NOUN
issue-3010	37	13	.	.	PUNCT
issue-3010	38	1	within	within	ADP
issue-3010	38	2	the	the	DET
issue-3010	38	3	council	council	NOUN
issue-3010	38	4	of	of	ADP
issue-3010	38	5	europe	europe	PROPN
issue-3010	38	6	,	,	PUNCT
issue-3010	38	7	subsidiarity	subsidiarity	NOUN
issue-3010	38	8	is	be	AUX
issue-3010	38	9	an	an	DET
issue-3010	38	10	important	important	ADJ
issue-3010	38	11	governance	governance	NOUN
issue-3010	38	12	principle	principle	NOUN
issue-3010	38	13	and	and	CCONJ
issue-3010	38	14	a	a	DET
issue-3010	38	15	valuable	valuable	ADJ
issue-3010	38	16	tool	tool	NOUN
issue-3010	38	17	for	for	ADP
issue-3010	38	18	safeguarding	safeguard	VERB
issue-3010	38	19	human	human	ADJ
issue-3010	38	20	rights	right	NOUN
issue-3010	38	21	.	.	PUNCT
issue-3010	39	1	subsidiarity	subsidiarity	NOUN
issue-3010	39	2	is	be	AUX
issue-3010	39	3	also	also	ADV
issue-3010	39	4	linked	link	VERB
issue-3010	39	5	to	to	ADP
issue-3010	39	6	democratic	democratic	ADJ
issue-3010	39	7	trust	trust	NOUN
issue-3010	39	8	and	and	CCONJ
issue-3010	39	9	participation	participation	NOUN
issue-3010	39	10	.	.	PUNCT
issue-3010	40	1	when	when	SCONJ
issue-3010	40	2	people	people	NOUN
issue-3010	40	3	can	can	AUX
issue-3010	40	4	influence	influence	VERB
issue-3010	40	5	decisions	decision	NOUN
issue-3010	40	6	in	in	ADP
issue-3010	40	7	their	their	PRON
issue-3010	40	8	own	own	ADJ
issue-3010	40	9	town	town	NOUN
issue-3010	40	10	or	or	CCONJ
issue-3010	40	11	region	region	NOUN
issue-3010	40	12	,	,	PUNCT
issue-3010	40	13	they	they	PRON
issue-3010	40	14	are	be	AUX
issue-3010	40	15	more	more	ADV
issue-3010	40	16	likely	likely	ADJ
issue-3010	40	17	to	to	PART
issue-3010	40	18	have	have	VERB
issue-3010	40	19	faith	faith	NOUN
issue-3010	40	20	in	in	ADP
issue-3010	40	21	the	the	DET
issue-3010	40	22	system	system	NOUN
issue-3010	40	23	.	.	PUNCT
issue-3010	41	1	as	as	SCONJ
issue-3010	41	2	zürn	zürn	X
issue-3010	41	3	(	(	PUNCT
issue-3010	41	4	2021	2021	NUM
issue-3010	41	5	)	)	PUNCT
issue-3010	41	6	argues	argue	VERB
issue-3010	41	7	,	,	PUNCT
issue-3010	41	8	subsidiarity	subsidiarity	NOUN
issue-3010	41	9	reduces	reduce	VERB
issue-3010	41	10	the	the	DET
issue-3010	41	11	"	"	PUNCT
issue-3010	41	12	democratic	democratic	ADJ
issue-3010	41	13	deficit	deficit	NOUN
issue-3010	41	14	"	"	PUNCT
issue-3010	41	15	by	by	ADP
issue-3010	41	16	keeping	keep	VERB
issue-3010	41	17	power	power	NOUN
issue-3010	41	18	closer	close	ADV
issue-3010	41	19	to	to	ADP
issue-3010	41	20	citizens	citizen	NOUN
issue-3010	41	21	.	.	PUNCT
issue-3010	42	1	it	it	PRON
issue-3010	42	2	also	also	ADV
issue-3010	42	3	improves	improve	VERB
issue-3010	42	4	the	the	DET
issue-3010	42	5	way	way	NOUN
issue-3010	42	6	in	in	ADP
issue-3010	42	7	which	which	PRON
issue-3010	42	8	governments	government	NOUN
issue-3010	42	9	respond	respond	VERB
issue-3010	42	10	to	to	ADP
issue-3010	42	11	local	local	ADJ
issue-3010	42	12	issues	issue	NOUN
issue-3010	42	13	,	,	PUNCT
issue-3010	42	14	thereby	thereby	ADV
issue-3010	42	15	increasing	increase	VERB
issue-3010	42	16	efficiency	efficiency	NOUN
issue-3010	42	17	and	and	CCONJ
issue-3010	42	18	accountability	accountability	NOUN
issue-3010	42	19	.	.	PUNCT
issue-3010	43	1	at	at	ADP
issue-3010	43	2	the	the	DET
issue-3010	43	3	same	same	ADJ
issue-3010	43	4	time	time	NOUN
issue-3010	43	5	,	,	PUNCT
issue-3010	43	6	subsidiarity	subsidiarity	NOUN
issue-3010	43	7	allows	allow	VERB
issue-3010	43	8	for	for	ADP
issue-3010	43	9	flexibility	flexibility	NOUN
issue-3010	43	10	.	.	PUNCT
issue-3010	44	1	not	not	PART
issue-3010	44	2	all	all	DET
issue-3010	44	3	countries	country	NOUN
issue-3010	44	4	have	have	VERB
issue-3010	44	5	the	the	DET
issue-3010	44	6	same	same	ADJ
issue-3010	44	7	administrative	administrative	ADJ
issue-3010	44	8	structure	structure	NOUN
issue-3010	44	9	or	or	CCONJ
issue-3010	44	10	legal	legal	ADJ
issue-3010	44	11	culture	culture	NOUN
issue-3010	44	12	.	.	PUNCT
issue-3010	45	1	according	accord	VERB
issue-3010	45	2	to	to	ADP
issue-3010	45	3	føllesdal	føllesdal	ADJ
issue-3010	45	4	(	(	PUNCT
issue-3010	45	5	2014	2014	NUM
issue-3010	45	6	)	)	PUNCT
issue-3010	45	7	,	,	PUNCT
issue-3010	45	8	subsidiarity	subsidiarity	NOUN
issue-3010	45	9	allows	allow	VERB
issue-3010	45	10	room	room	NOUN
issue-3010	45	11	for	for	ADP
issue-3010	45	12	national	national	ADJ
issue-3010	45	13	traditions	tradition	NOUN
issue-3010	45	14	,	,	PUNCT
issue-3010	45	15	but	but	CCONJ
issue-3010	45	16	still	still	ADV
issue-3010	45	17	requires	require	VERB
issue-3010	45	18	respect	respect	NOUN
issue-3010	45	19	for	for	ADP
issue-3010	45	20	shared	share	VERB
issue-3010	45	21	human	human	ADJ
issue-3010	45	22	rights	right	NOUN
issue-3010	45	23	values	value	NOUN
issue-3010	45	24	.	.	PUNCT
issue-3010	46	1	this	this	DET
issue-3010	46	2	flexibility	flexibility	NOUN
issue-3010	46	3	is	be	AUX
issue-3010	46	4	what	what	PRON
issue-3010	46	5	makes	make	VERB
issue-3010	46	6	subsidiarity	subsidiarity	NOUN
issue-3010	46	7	such	such	DET
issue-3010	46	8	a	a	DET
issue-3010	46	9	robust	robust	ADJ
issue-3010	46	10	principle	principle	NOUN
issue-3010	46	11	for	for	ADP
issue-3010	46	12	multilevel	multilevel	ADJ
issue-3010	46	13	governance	governance	NOUN
issue-3010	46	14	in	in	ADP
issue-3010	46	15	europe	europe	PROPN
issue-3010	46	16	.	.	PUNCT
issue-3010	47	1	subsidiarity	subsidiarity	NOUN
issue-3010	47	2	also	also	ADV
issue-3010	47	3	encourages	encourage	VERB
issue-3010	47	4	the	the	DET
issue-3010	47	5	development	development	NOUN
issue-3010	47	6	of	of	ADP
issue-3010	47	7	local	local	ADJ
issue-3010	47	8	legal	legal	ADJ
issue-3010	47	9	capacity	capacity	NOUN
issue-3010	47	10	and	and	CCONJ
issue-3010	47	11	institutional	institutional	ADJ
issue-3010	47	12	responsiveness	responsiveness	NOUN
issue-3010	47	13	.	.	PUNCT
issue-3010	48	1	when	when	SCONJ
issue-3010	48	2	governance	governance	NOUN
issue-3010	48	3	decisions	decision	NOUN
issue-3010	48	4	are	be	AUX
issue-3010	48	5	made	make	VERB
issue-3010	48	6	closer	close	ADJ
issue-3010	48	7	to	to	ADP
issue-3010	48	8	citizens	citizen	NOUN
issue-3010	48	9	,	,	PUNCT
issue-3010	48	10	local	local	ADJ
issue-3010	48	11	actors	actor	NOUN
issue-3010	48	12	can	can	AUX
issue-3010	48	13	adapt	adapt	VERB
issue-3010	48	14	policies	policy	NOUN
issue-3010	48	15	to	to	PART
issue-3010	48	16	meet	meet	VERB
issue-3010	48	17	the	the	DET
issue-3010	48	18	specific	specific	ADJ
issue-3010	48	19	needs	need	NOUN
issue-3010	48	20	of	of	ADP
issue-3010	48	21	communities	community	NOUN
issue-3010	48	22	.	.	PUNCT
issue-3010	49	1	this	this	PRON
issue-3010	49	2	fosters	foster	VERB
issue-3010	49	3	innovation	innovation	NOUN
issue-3010	49	4	in	in	ADP
issue-3010	49	5	the	the	DET
issue-3010	49	6	protection	protection	NOUN
issue-3010	49	7	of	of	ADP
issue-3010	49	8	human	human	ADJ
issue-3010	49	9	rights	right	NOUN
issue-3010	49	10	,	,	PUNCT
issue-3010	49	11	social	social	ADJ
issue-3010	49	12	welfare	welfare	NOUN
issue-3010	49	13	and	and	CCONJ
issue-3010	49	14	public	public	ADJ
issue-3010	49	15	services	service	NOUN
issue-3010	49	16	.	.	PUNCT
issue-3010	50	1	as	as	SCONJ
issue-3010	50	2	nicolaidis	nicolaidi	NOUN
issue-3010	50	3	(	(	PUNCT
issue-3010	50	4	2013	2013	NUM
issue-3010	50	5	)	)	PUNCT
issue-3010	50	6	argues	argue	VERB
issue-3010	50	7	,	,	PUNCT
issue-3010	50	8	subsidiarity	subsidiarity	NOUN
issue-3010	50	9	enables	enable	VERB
issue-3010	50	10	'	'	PUNCT
issue-3010	50	11	responsive	responsive	ADJ
issue-3010	50	12	governance	governance	NOUN
issue-3010	50	13	'	'	PUNCT
issue-3010	50	14	by	by	ADP
issue-3010	50	15	balancing	balance	VERB
issue-3010	50	16	unity	unity	NOUN
issue-3010	50	17	and	and	CCONJ
issue-3010	50	18	diversity	diversity	NOUN
issue-3010	50	19	within	within	ADP
issue-3010	50	20	multi	multi	ADJ
issue-3010	50	21	-	-	ADJ
issue-3010	50	22	level	level	ADJ
issue-3010	50	23	systems	system	NOUN
issue-3010	50	24	.	.	PUNCT
issue-3010	51	1	local	local	ADJ
issue-3010	51	2	governments	government	NOUN
issue-3010	51	3	are	be	AUX
issue-3010	51	4	not	not	PART
issue-3010	51	5	only	only	ADV
issue-3010	51	6	implementers	implementer	NOUN
issue-3010	51	7	,	,	PUNCT
issue-3010	51	8	but	but	CCONJ
issue-3010	51	9	also	also	ADV
issue-3010	51	10	creators	creator	NOUN
issue-3010	51	11	of	of	ADP
issue-3010	51	12	rightssensitive	rightssensitive	ADJ
issue-3010	51	13	policies	policy	NOUN
issue-3010	51	14	that	that	PRON
issue-3010	51	15	reinforce	reinforce	VERB
issue-3010	51	16	democratic	democratic	ADJ
issue-3010	51	17	legitimacy	legitimacy	NOUN
issue-3010	51	18	.	.	PUNCT
issue-3010	52	1	this	this	DET
issue-3010	52	2	approach	approach	NOUN
issue-3010	52	3	is	be	AUX
issue-3010	52	4	particularly	particularly	ADV
issue-3010	52	5	important	important	ADJ
issue-3010	52	6	when	when	SCONJ
issue-3010	52	7	dealing	deal	VERB
issue-3010	52	8	with	with	ADP
issue-3010	52	9	complex	complex	ADJ
issue-3010	52	10	challenges	challenge	NOUN
issue-3010	52	11	such	such	ADJ
issue-3010	52	12	as	as	ADP
issue-3010	52	13	inequality	inequality	NOUN
issue-3010	52	14	,	,	PUNCT
issue-3010	52	15	decentralisation	decentralisation	NOUN
issue-3010	52	16	or	or	CCONJ
issue-3010	52	17	post	post	ADJ
issue-3010	52	18	-	-	ADJ
issue-3010	52	19	conflict	conflict	ADJ
issue-3010	52	20	recovery	recovery	NOUN
issue-3010	52	21	.	.	PUNCT
issue-3010	53	1	according	accord	VERB
issue-3010	53	2	to	to	ADP
issue-3010	53	3	the	the	DET
issue-3010	53	4	case	case	NOUN
issue-3010	53	5	law	law	NOUN
issue-3010	53	6	of	of	ADP
issue-3010	53	7	the	the	DET
issue-3010	53	8	ecthr	ecthr	PROPN
issue-3010	53	9	,	,	PUNCT
issue-3010	53	10	subsidiarity	subsidiarity	NOUN
issue-3010	53	11	means	mean	VERB
issue-3010	53	12	that	that	SCONJ
issue-3010	53	13	national	national	ADJ
issue-3010	53	14	authorities	authority	NOUN
issue-3010	53	15	are	be	AUX
issue-3010	53	16	primarily	primarily	ADV
issue-3010	53	17	responsible	responsible	ADJ
issue-3010	53	18	for	for	ADP
issue-3010	53	19	ensuring	ensure	VERB
issue-3010	53	20	rights	right	NOUN
issue-3010	53	21	under	under	ADP
issue-3010	53	22	the	the	DET
issue-3010	53	23	echr	echr	NOUN
issue-3010	53	24	.	.	PUNCT
issue-3010	54	1	the	the	DET
issue-3010	54	2	ecthr	ecthr	PROPN
issue-3010	54	3	plays	play	VERB
issue-3010	54	4	a	a	DET
issue-3010	54	5	'	'	PUNCT
issue-3010	54	6	secondary	secondary	ADJ
issue-3010	54	7	'	'	PUNCT
issue-3010	54	8	role	role	NOUN
issue-3010	54	9	,	,	PUNCT
issue-3010	54	10	only	only	ADV
issue-3010	54	11	intervening	intervene	VERB
issue-3010	54	12	when	when	SCONJ
issue-3010	54	13	local	local	ADJ
issue-3010	54	14	or	or	CCONJ
issue-3010	54	15	national	national	ADJ
issue-3010	54	16	institutions	institution	NOUN
issue-3010	54	17	fail	fail	VERB
issue-3010	54	18	to	to	PART
issue-3010	54	19	protect	protect	VERB
issue-3010	54	20	these	these	DET
issue-3010	54	21	rights	right	NOUN
issue-3010	54	22	.	.	PUNCT
issue-3010	55	1	this	this	PRON
issue-3010	55	2	is	be	AUX
issue-3010	55	3	evident	evident	ADJ
issue-3010	55	4	in	in	ADP
issue-3010	55	5	several	several	ADJ
issue-3010	55	6	judgements	judgement	NOUN
issue-3010	55	7	,	,	PUNCT
issue-3010	55	8	particularly	particularly	ADV
issue-3010	55	9	in	in	ADP
issue-3010	55	10	relation	relation	NOUN
issue-3010	55	11	to	to	ADP
issue-3010	55	12	property	property	NOUN
issue-3010	55	13	rights	right	NOUN
issue-3010	55	14	and	and	CCONJ
issue-3010	55	15	access	access	NOUN
issue-3010	55	16	to	to	ADP
issue-3010	55	17	justice	justice	NOUN
issue-3010	55	18	.	.	PUNCT
issue-3010	56	1	the	the	DET
issue-3010	56	2	intention	intention	NOUN
issue-3010	56	3	is	be	AUX
issue-3010	56	4	to	to	PART
issue-3010	56	5	reinforce	reinforce	VERB
issue-3010	56	6	national	national	ADJ
issue-3010	56	7	systems	system	NOUN
issue-3010	56	8	,	,	PUNCT
issue-3010	56	9	not	not	PART
issue-3010	56	10	to	to	PART
issue-3010	56	11	replace	replace	VERB
issue-3010	56	12	them	they	PRON
issue-3010	56	13	.	.	PUNCT
issue-3010	57	1	thus	thus	ADV
issue-3010	57	2	,	,	PUNCT
issue-3010	57	3	subsidiarity	subsidiarity	NOUN
issue-3010	57	4	safeguards	safeguard	VERB
issue-3010	57	5	the	the	DET
issue-3010	57	6	equilibrium	equilibrium	NOUN
issue-3010	57	7	between	between	ADP
issue-3010	57	8	national	national	ADJ
issue-3010	57	9	sovereignty	sovereignty	NOUN
issue-3010	57	10	and	and	CCONJ
issue-3010	57	11	international	international	ADJ
issue-3010	57	12	human	human	ADJ
issue-3010	57	13	rights	right	NOUN
issue-3010	57	14	standards	standard	NOUN
issue-3010	57	15	.	.	PUNCT
issue-3010	58	1	g.	g.	PROPN
issue-3010	58	2	backhaus	backhaus	PROPN
issue-3010	58	3	urgen	urgen	PROPN
issue-3010	58	4	(	(	PUNCT
issue-3010	58	5	1997	1997	NUM
issue-3010	58	6	,	,	PUNCT
issue-3010	58	7	p.	p.	NOUN
issue-3010	58	8	281	281	NUM
issue-3010	58	9	)	)	PUNCT
issue-3010	58	10	underlines	underline	NOUN
issue-3010	58	11	,	,	PUNCT
issue-3010	58	12	that	that	SCONJ
issue-3010	58	13	"	"	PUNCT
issue-3010	58	14	[	[	PUNCT
issue-3010	58	15	s]ubsidiarity	s]ubsidiarity	NOUN
issue-3010	58	16	is	be	AUX
issue-3010	58	17	a	a	DET
issue-3010	58	18	perfectly	perfectly	ADV
issue-3010	58	19	generalizable	generalizable	ADJ
issue-3010	58	20	principle	principle	NOUN
issue-3010	58	21	of	of	ADP
issue-3010	58	22	organization	organization	NOUN
issue-3010	58	23	.	.	PUNCT
issue-3010	59	1	it	it	PRON
issue-3010	59	2	can	can	AUX
issue-3010	59	3	apply	apply	VERB
issue-3010	59	4	to	to	ADP
issue-3010	59	5	all	all	DET
issue-3010	59	6	areas	area	NOUN
issue-3010	59	7	of	of	ADP
issue-3010	59	8	policy	policy	NOUN
issue-3010	59	9	,	,	PUNCT
issue-3010	59	10	financial	financial	ADJ
issue-3010	59	11	,	,	PUNCT
issue-3010	59	12	agricultural	agricultural	ADJ
issue-3010	59	13	,	,	PUNCT
issue-3010	59	14	technological	technological	ADJ
issue-3010	59	15	,	,	PUNCT
issue-3010	59	16	education	education	NOUN
issue-3010	59	17	,	,	PUNCT
issue-3010	59	18	defense	defense	NOUN
issue-3010	59	19	,	,	PUNCT
issue-3010	59	20	economic	economic	ADJ
issue-3010	59	21	development	development	NOUN
issue-3010	59	22	and	and	CCONJ
issue-3010	59	23	,	,	PUNCT
issue-3010	59	24	of	of	ADP
issue-3010	59	25	course	course	NOUN
issue-3010	59	26	,	,	PUNCT
issue-3010	59	27	environmental	environmental	ADJ
issue-3010	59	28	policy	policy	NOUN
issue-3010	59	29	.	.	PUNCT
issue-3010	60	1	the	the	DET
issue-3010	60	2	principle	principle	NOUN
issue-3010	60	3	of	of	ADP
issue-3010	60	4	subsidiarity	subsidiarity	NOUN
issue-3010	60	5	is	be	AUX
issue-3010	60	6	an	an	DET
issue-3010	60	7	organizing	organizing	NOUN
issue-3010	60	8	principle	principle	NOUN
issue-3010	60	9	.	.	PUNCT
issue-3010	61	1	taken	take	VERB
issue-3010	61	2	as	as	ADV
issue-3010	61	3	such	such	ADJ
issue-3010	61	4	,	,	PUNCT
issue-3010	61	5	it	it	PRON
issue-3010	61	6	is	be	AUX
issue-3010	61	7	silent	silent	ADJ
issue-3010	61	8	about	about	ADP
issue-3010	61	9	the	the	DET
issue-3010	61	10	specific	specific	ADJ
issue-3010	61	11	purpose	purpose	NOUN
issue-3010	61	12	,	,	PUNCT
issue-3010	61	13	direction	direction	NOUN
issue-3010	61	14	or	or	CCONJ
issue-3010	61	15	content	content	NOUN
issue-3010	61	16	of	of	ADP
issue-3010	61	17	a	a	DET
issue-3010	61	18	particular	particular	ADJ
issue-3010	61	19	policy	policy	NOUN
issue-3010	61	20	"	"	PUNCT
issue-3010	61	21	.	.	PUNCT
issue-3010	62	1	although	although	SCONJ
issue-3010	62	2	the	the	DET
issue-3010	62	3	principle	principle	NOUN
issue-3010	62	4	of	of	ADP
issue-3010	62	5	subsidiarity	subsidiarity	NOUN
issue-3010	62	6	is	be	AUX
issue-3010	62	7	frequently	frequently	ADV
issue-3010	62	8	discussed	discuss	VERB
issue-3010	62	9	in	in	ADP
issue-3010	62	10	the	the	DET
issue-3010	62	11	broader	broad	ADJ
issue-3010	62	12	context	context	NOUN
issue-3010	62	13	of	of	ADP
issue-3010	62	14	local	local	ADJ
issue-3010	62	15	and	and	CCONJ
issue-3010	62	16	regional	regional	ADJ
issue-3010	62	17	governance	governance	NOUN
issue-3010	62	18	and	and	CCONJ
issue-3010	62	19	human	human	ADJ
issue-3010	62	20	rights	right	NOUN
issue-3010	62	21	,	,	PUNCT
issue-3010	62	22	its	its	PRON
issue-3010	62	23	relevance	relevance	NOUN
issue-3010	62	24	to	to	ADP
issue-3010	62	25	taxation	taxation	NOUN
issue-3010	62	26	merits	merit	VERB
issue-3010	62	27	closer	close	ADJ
issue-3010	62	28	examination	examination	NOUN
issue-3010	62	29	.	.	PUNCT
issue-3010	63	1	a	a	DET
issue-3010	63	2	salient	salient	ADJ
issue-3010	63	3	practical	practical	ADJ
issue-3010	63	4	domain	domain	NOUN
issue-3010	63	5	in	in	ADP
issue-3010	63	6	which	which	PRON
issue-3010	63	7	the	the	DET
issue-3010	63	8	principle	principle	NOUN
issue-3010	63	9	of	of	ADP
issue-3010	63	10	subsidiarity	subsidiarity	NOUN
issue-3010	63	11	is	be	AUX
issue-3010	63	12	assuming	assume	VERB
issue-3010	63	13	an	an	DET
issue-3010	63	14	increasingly	increasingly	ADV
issue-3010	63	15	prominent	prominent	ADJ
issue-3010	63	16	role	role	NOUN
issue-3010	63	17	pertains	pertain	VERB
issue-3010	63	18	to	to	ADP
issue-3010	63	19	the	the	DET
issue-3010	63	20	field	field	NOUN
issue-3010	63	21	of	of	ADP
issue-3010	63	22	taxation	taxation	NOUN
issue-3010	63	23	.	.	PUNCT
issue-3010	64	1	although	although	SCONJ
issue-3010	64	2	the	the	DET
issue-3010	64	3	primary	primary	ADJ
issue-3010	64	4	responsibility	responsibility	NOUN
issue-3010	64	5	for	for	ADP
issue-3010	64	6	tax	tax	NOUN
issue-3010	64	7	policy	policy	NOUN
issue-3010	64	8	lies	lie	VERB
issue-3010	64	9	with	with	ADP
issue-3010	64	10	individual	individual	ADJ
issue-3010	64	11	nations	nation	NOUN
issue-3010	64	12	and	and	CCONJ
issue-3010	64	13	is	be	AUX
issue-3010	64	14	not	not	PART
issue-3010	64	15	directly	directly	ADV
issue-3010	64	16	overseen	oversee	VERB
issue-3010	64	17	by	by	ADP
issue-3010	64	18	the	the	DET
issue-3010	64	19	council	council	PROPN
issue-3010	64	20	of	of	ADP
issue-3010	64	21	europe	europe	PROPN
issue-3010	64	22	,	,	PUNCT
issue-3010	64	23	numerous	numerous	ADJ
issue-3010	64	24	taxrelated	taxrelated	ADJ
issue-3010	64	25	issues	issue	NOUN
issue-3010	64	26	fall	fall	VERB
issue-3010	64	27	within	within	ADP
issue-3010	64	28	the	the	DET
issue-3010	64	29	purview	purview	NOUN
issue-3010	64	30	of	of	ADP
issue-3010	64	31	human	human	ADJ
issue-3010	64	32	rights	right	NOUN
issue-3010	64	33	.	.	PUNCT
issue-3010	65	1	for	for	ADP
issue-3010	65	2	instance	instance	NOUN
issue-3010	65	3	,	,	PUNCT
issue-3010	65	4	article	article	NOUN
issue-3010	65	5	1	1	NUM
issue-3010	65	6	of	of	ADP
issue-3010	65	7	protocol	protocol	NOUN
issue-3010	65	8	no	no	INTJ
issue-3010	65	9	.	.	NOUN
issue-3010	65	10	1	1	NUM
issue-3010	65	11	to	to	ADP
issue-3010	65	12	the	the	DET
issue-3010	65	13	european	european	PROPN
issue-3010	65	14	convention	convention	PROPN
issue-3010	65	15	on	on	ADP
issue-3010	65	16	human	human	ADJ
issue-3010	65	17	rights	right	NOUN
issue-3010	65	18	(	(	PUNCT
issue-3010	65	19	echr	echr	PROPN
issue-3010	65	20	)	)	PUNCT
issue-3010	65	21	safeguards	safeguard	VERB
issue-3010	65	22	the	the	DET
issue-3010	65	23	right	right	NOUN
issue-3010	65	24	to	to	ADP
issue-3010	65	25	the	the	DET
issue-3010	65	26	peaceful	peaceful	ADJ
issue-3010	65	27	enjoyment	enjoyment	NOUN
issue-3010	65	28	of	of	ADP
issue-3010	65	29	possessions	possession	NOUN
issue-3010	65	30	,	,	PUNCT
issue-3010	65	31	encompassing	encompass	VERB
issue-3010	65	32	protection	protection	NOUN
issue-3010	65	33	against	against	ADP
issue-3010	65	34	arbitrary	arbitrary	ADJ
issue-3010	65	35	or	or	CCONJ
issue-3010	65	36	excessive	excessive	ADJ
issue-3010	65	37	taxation	taxation	NOUN
issue-3010	65	38	.	.	PUNCT
issue-3010	66	1	in	in	ADP
issue-3010	66	2	such	such	ADJ
issue-3010	66	3	cases	case	NOUN
issue-3010	66	4	,	,	PUNCT
issue-3010	66	5	the	the	DET
issue-3010	66	6	european	european	PROPN
issue-3010	66	7	court	court	PROPN
issue-3010	66	8	of	of	ADP
issue-3010	66	9	human	human	ADJ
issue-3010	66	10	rights	right	NOUN
issue-3010	66	11	(	(	PUNCT
issue-3010	66	12	ecthr	ecthr	PROPN
issue-3010	66	13	)	)	PUNCT
issue-3010	66	14	is	be	AUX
issue-3010	66	15	tasked	task	VERB
issue-3010	66	16	with	with	ADP
issue-3010	66	17	the	the	DET
issue-3010	66	18	responsibility	responsibility	NOUN
issue-3010	66	19	of	of	ADP
issue-3010	66	20	determining	determine	VERB
issue-3010	66	21	whether	whether	SCONJ
issue-3010	66	22	national	national	ADJ
issue-3010	66	23	tax	tax	NOUN
issue-3010	66	24	regulations	regulation	NOUN
issue-3010	66	25	adhere	adhere	VERB
issue-3010	66	26	to	to	ADP
issue-3010	66	27	the	the	DET
issue-3010	66	28	principles	principle	NOUN
issue-3010	66	29	of	of	ADP
issue-3010	66	30	fairness	fairness	NOUN
issue-3010	66	31	,	,	PUNCT
issue-3010	66	32	proportionality	proportionality	NOUN
issue-3010	66	33	,	,	PUNCT
issue-3010	66	34	and	and	CCONJ
issue-3010	66	35	procedural	procedural	ADJ
issue-3010	66	36	guarantees	guarantee	NOUN
issue-3010	66	37	.	.	PUNCT
issue-3010	67	1	the	the	DET
issue-3010	67	2	purpose	purpose	NOUN
issue-3010	67	3	of	of	ADP
issue-3010	67	4	this	this	DET
issue-3010	67	5	review	review	NOUN
issue-3010	67	6	is	be	AUX
issue-3010	67	7	to	to	PART
issue-3010	67	8	ascertain	ascertain	VERB
issue-3010	67	9	whether	whether	SCONJ
issue-3010	67	10	national	national	ADJ
issue-3010	67	11	remedies	remedy	NOUN
issue-3010	67	12	were	be	AUX
issue-3010	67	13	available	available	ADJ
issue-3010	67	14	and	and	CCONJ
issue-3010	67	15	effective	effective	ADJ
issue-3010	67	16	prior	prior	ADV
issue-3010	67	17	to	to	ADP
issue-3010	67	18	the	the	DET
issue-3010	67	19	intervention	intervention	NOUN
issue-3010	67	20	.	.	PUNCT
issue-3010	68	1	at	at	ADP
issue-3010	68	2	the	the	DET
issue-3010	68	3	same	same	ADJ
issue-3010	68	4	time	time	NOUN
issue-3010	68	5	,	,	PUNCT
issue-3010	68	6	the	the	DET
issue-3010	68	7	principle	principle	NOUN
issue-3010	68	8	of	of	ADP
issue-3010	68	9	subsidiarity	subsidiarity	NOUN
issue-3010	68	10	supports	support	VERB
issue-3010	68	11	the	the	DET
issue-3010	68	12	decentralisation	decentralisation	NOUN
issue-3010	68	13	of	of	ADP
issue-3010	68	14	tax	tax	NOUN
issue-3010	68	15	powers	power	NOUN
issue-3010	68	16	to	to	ADP
issue-3010	68	17	local	local	ADJ
issue-3010	68	18	and	and	CCONJ
issue-3010	68	19	regional	regional	ADJ
issue-3010	68	20	authorities	authority	NOUN
issue-3010	68	21	.	.	PUNCT
issue-3010	69	1	this	this	PRON
issue-3010	69	2	helps	help	VERB
issue-3010	69	3	to	to	PART
issue-3010	69	4	ensure	ensure	VERB
issue-3010	69	5	that	that	SCONJ
issue-3010	69	6	taxation	taxation	NOUN
issue-3010	69	7	is	be	AUX
issue-3010	69	8	aligned	align	VERB
issue-3010	69	9	with	with	ADP
issue-3010	69	10	local	local	ADJ
issue-3010	69	11	needs	need	NOUN
issue-3010	69	12	.	.	PUNCT
issue-3010	70	1	local	local	ADJ
issue-3010	70	2	authorities	authority	NOUN
issue-3010	70	3	are	be	AUX
issue-3010	70	4	often	often	ADV
issue-3010	70	5	better	well	ADV
issue-3010	70	6	placed	place	VERB
issue-3010	70	7	to	to	PART
issue-3010	70	8	understand	understand	VERB
issue-3010	70	9	the	the	DET
issue-3010	70	10	social	social	ADJ
issue-3010	70	11	and	and	CCONJ
issue-3010	70	12	economic	economic	ADJ
issue-3010	70	13	circumstances	circumstance	NOUN
issue-3010	70	14	of	of	ADP
issue-3010	70	15	their	their	PRON
issue-3010	70	16	communities	community	NOUN
issue-3010	70	17	.	.	PUNCT
issue-3010	71	1	this	this	PRON
issue-3010	71	2	enables	enable	VERB
issue-3010	71	3	them	they	PRON
issue-3010	71	4	to	to	PART
issue-3010	71	5	set	set	VERB
issue-3010	71	6	fair	fair	ADJ
issue-3010	71	7	tax	tax	NOUN
issue-3010	71	8	rates	rate	NOUN
issue-3010	71	9	and	and	CCONJ
issue-3010	71	10	provide	provide	VERB
issue-3010	71	11	services	service	NOUN
issue-3010	71	12	that	that	PRON
issue-3010	71	13	meet	meet	VERB
issue-3010	71	14	local	local	ADJ
issue-3010	71	15	expectations	expectation	NOUN
issue-3010	71	16	.	.	PUNCT
issue-3010	72	1	property	property	NOUN
issue-3010	72	2	taxes	taxis	NOUN
issue-3010	72	3	,	,	PUNCT
issue-3010	72	4	local	local	ADJ
issue-3010	72	5	service	service	NOUN
issue-3010	72	6	fees	fee	NOUN
issue-3010	72	7	and	and	CCONJ
issue-3010	72	8	small	small	ADJ
issue-3010	72	9	business	business	NOUN
issue-3010	72	10	taxes	taxis	NOUN
issue-3010	72	11	are	be	AUX
issue-3010	72	12	areas	area	NOUN
issue-3010	72	13	in	in	ADP
issue-3010	72	14	which	which	PRON
issue-3010	72	15	local	local	ADJ
issue-3010	72	16	administrations	administration	NOUN
issue-3010	72	17	are	be	AUX
issue-3010	72	18	often	often	ADV
issue-3010	72	19	more	more	ADV
issue-3010	72	20	responsive	responsive	ADJ
issue-3010	72	21	and	and	CCONJ
issue-3010	72	22	efficient	efficient	ADJ
issue-3010	72	23	than	than	ADP
issue-3010	72	24	central	central	ADJ
issue-3010	72	25	governments	government	NOUN
issue-3010	72	26	.	.	PUNCT
issue-3010	73	1	subsidiarity	subsidiarity	NOUN
issue-3010	73	2	also	also	ADV
issue-3010	73	3	fosters	foster	VERB
issue-3010	73	4	fiscal	fiscal	ADJ
issue-3010	73	5	autonomy	autonomy	NOUN
issue-3010	73	6	and	and	CCONJ
issue-3010	73	7	responsibility	responsibility	NOUN
issue-3010	73	8	.	.	PUNCT
issue-3010	74	1	local	local	ADJ
issue-3010	74	2	authorities	authority	NOUN
issue-3010	74	3	that	that	PRON
issue-3010	74	4	possess	possess	VERB
issue-3010	74	5	the	the	DET
issue-3010	74	6	capacity	capacity	NOUN
issue-3010	74	7	to	to	PART
issue-3010	74	8	raise	raise	VERB
issue-3010	74	9	and	and	CCONJ
issue-3010	74	10	expend	expend	VERB
issue-3010	74	11	their	their	PRON
issue-3010	74	12	own	own	ADJ
issue-3010	74	13	revenues	revenue	NOUN
issue-3010	74	14	become	become	VERB
issue-3010	74	15	more	more	ADV
issue-3010	74	16	accountable	accountable	ADJ
issue-3010	74	17	to	to	ADP
issue-3010	74	18	citizens	citizen	NOUN
issue-3010	74	19	.	.	PUNCT
issue-3010	75	1	it	it	PRON
issue-3010	75	2	is	be	AUX
issue-3010	75	3	incumbent	incumbent	ADJ
issue-3010	75	4	upon	upon	SCONJ
issue-3010	75	5	them	they	PRON
issue-3010	75	6	to	to	PART
issue-3010	75	7	provide	provide	VERB
issue-3010	75	8	a	a	DET
issue-3010	75	9	rationale	rationale	NOUN
issue-3010	75	10	for	for	ADP
issue-3010	75	11	their	their	PRON
issue-3010	75	12	decisions	decision	NOUN
issue-3010	75	13	and	and	CCONJ
issue-3010	75	14	to	to	PART
issue-3010	75	15	substantiate	substantiate	VERB
issue-3010	75	16	their	their	PRON
issue-3010	75	17	budgetary	budgetary	ADJ
issue-3010	75	18	allocations	allocation	NOUN
issue-3010	75	19	.	.	PUNCT
issue-3010	76	1	this	this	DET
issue-3010	76	2	approach	approach	NOUN
issue-3010	76	3	has	have	VERB
issue-3010	76	4	the	the	DET
issue-3010	76	5	potential	potential	NOUN
issue-3010	76	6	to	to	PART
issue-3010	76	7	foster	foster	VERB
issue-3010	76	8	public	public	ADJ
issue-3010	76	9	trust	trust	NOUN
issue-3010	76	10	and	and	CCONJ
issue-3010	76	11	enhance	enhance	VERB
issue-3010	76	12	the	the	DET
issue-3010	76	13	quality	quality	NOUN
issue-3010	76	14	of	of	ADP
issue-3010	76	15	local	local	ADJ
issue-3010	76	16	governance	governance	NOUN
issue-3010	76	17	.	.	PUNCT
issue-3010	77	1	however	however	ADV
issue-3010	77	2	,	,	PUNCT
issue-3010	77	3	this	this	PRON
issue-3010	77	4	must	must	AUX
issue-3010	77	5	be	be	AUX
issue-3010	77	6	balanced	balance	VERB
issue-3010	77	7	with	with	ADP
issue-3010	77	8	national	national	ADJ
issue-3010	77	9	oversight	oversight	NOUN
issue-3010	77	10	to	to	PART
issue-3010	77	11	ensure	ensure	VERB
issue-3010	77	12	basic	basic	ADJ
issue-3010	77	13	rights	right	NOUN
issue-3010	77	14	and	and	CCONJ
issue-3010	77	15	services	service	NOUN
issue-3010	77	16	are	be	AUX
issue-3010	77	17	protected	protect	VERB
issue-3010	77	18	across	across	ADP
issue-3010	77	19	all	all	DET
issue-3010	77	20	regions	region	NOUN
issue-3010	77	21	.	.	PUNCT
issue-3010	78	1	baltic	baltic	PROPN
issue-3010	78	2	journal	journal	PROPN
issue-3010	78	3	of	of	ADP
issue-3010	78	4	economic	economic	ADJ
issue-3010	78	5	studies	study	NOUN
issue-3010	78	6	14	14	NUM
issue-3010	78	7	vol	vol	NOUN
issue-3010	78	8	.	.	PROPN
issue-3010	79	1	11	11	NUM
issue-3010	79	2	no	no	NOUN
issue-3010	79	3	.	.	NOUN
issue-3010	79	4	4	4	NUM
issue-3010	79	5	,	,	PUNCT
issue-3010	79	6	2025	2025	NUM
issue-3010	79	7	an	an	DET
issue-3010	79	8	important	important	ADJ
issue-3010	79	9	challenge	challenge	NOUN
issue-3010	79	10	is	be	AUX
issue-3010	79	11	regional	regional	ADJ
issue-3010	79	12	inequality	inequality	NOUN
issue-3010	79	13	.	.	PUNCT
issue-3010	80	1	decentralised	decentralise	VERB
issue-3010	80	2	taxation	taxation	NOUN
issue-3010	80	3	may	may	AUX
issue-3010	80	4	lead	lead	VERB
issue-3010	80	5	to	to	ADP
issue-3010	80	6	unfair	unfair	ADJ
issue-3010	80	7	outcomes	outcome	NOUN
issue-3010	80	8	if	if	SCONJ
issue-3010	80	9	richer	rich	ADJ
issue-3010	80	10	regions	region	NOUN
issue-3010	80	11	can	can	AUX
issue-3010	80	12	raise	raise	VERB
issue-3010	80	13	more	more	ADJ
issue-3010	80	14	revenue	revenue	NOUN
issue-3010	80	15	than	than	ADP
issue-3010	80	16	poorer	poor	ADJ
issue-3010	80	17	ones	one	NOUN
issue-3010	80	18	.	.	PUNCT
issue-3010	81	1	the	the	DET
issue-3010	81	2	principle	principle	NOUN
issue-3010	81	3	of	of	ADP
issue-3010	81	4	subsidiarity	subsidiarity	NOUN
issue-3010	81	5	must	must	AUX
issue-3010	81	6	therefore	therefore	ADV
issue-3010	81	7	be	be	AUX
issue-3010	81	8	incorporated	incorporate	VERB
issue-3010	81	9	into	into	ADP
issue-3010	81	10	national	national	ADJ
issue-3010	81	11	redistribution	redistribution	NOUN
issue-3010	81	12	strategies	strategy	NOUN
issue-3010	81	13	.	.	PUNCT
issue-3010	82	1	this	this	PRON
issue-3010	82	2	could	could	AUX
issue-3010	82	3	include	include	VERB
issue-3010	82	4	equalisation	equalisation	NOUN
issue-3010	82	5	grants	grant	NOUN
issue-3010	82	6	or	or	CCONJ
issue-3010	82	7	transfers	transfer	NOUN
issue-3010	82	8	from	from	ADP
issue-3010	82	9	the	the	DET
issue-3010	82	10	central	central	ADJ
issue-3010	82	11	government	government	NOUN
issue-3010	82	12	,	,	PUNCT
issue-3010	82	13	ensuring	ensure	VERB
issue-3010	82	14	that	that	SCONJ
issue-3010	82	15	all	all	DET
issue-3010	82	16	citizens	citizen	NOUN
issue-3010	82	17	have	have	VERB
issue-3010	82	18	access	access	NOUN
issue-3010	82	19	to	to	ADP
issue-3010	82	20	a	a	DET
issue-3010	82	21	minimum	minimum	ADJ
issue-3010	82	22	level	level	NOUN
issue-3010	82	23	of	of	ADP
issue-3010	82	24	public	public	ADJ
issue-3010	82	25	services	service	NOUN
issue-3010	82	26	,	,	PUNCT
issue-3010	82	27	regardless	regardless	ADV
issue-3010	82	28	of	of	ADP
issue-3010	82	29	where	where	SCONJ
issue-3010	82	30	they	they	PRON
issue-3010	82	31	live	live	VERB
issue-3010	82	32	.	.	PUNCT
issue-3010	83	1	subsidiarity	subsidiarity	NOUN
issue-3010	83	2	can	can	AUX
issue-3010	83	3	also	also	ADV
issue-3010	83	4	help	help	VERB
issue-3010	83	5	to	to	PART
issue-3010	83	6	resolve	resolve	VERB
issue-3010	83	7	tax	tax	NOUN
issue-3010	83	8	-	-	PUNCT
issue-3010	83	9	related	relate	VERB
issue-3010	83	10	disputes	dispute	NOUN
issue-3010	83	11	.	.	PUNCT
issue-3010	84	1	disagreements	disagreement	NOUN
issue-3010	84	2	may	may	AUX
issue-3010	84	3	arise	arise	VERB
issue-3010	84	4	over	over	ADP
issue-3010	84	5	whether	whether	SCONJ
issue-3010	84	6	a	a	DET
issue-3010	84	7	tax	tax	NOUN
issue-3010	84	8	rule	rule	NOUN
issue-3010	84	9	should	should	AUX
issue-3010	84	10	be	be	AUX
issue-3010	84	11	applied	apply	VERB
issue-3010	84	12	locally	locally	ADV
issue-3010	84	13	or	or	CCONJ
issue-3010	84	14	nationally	nationally	ADV
issue-3010	84	15	,	,	PUNCT
issue-3010	84	16	or	or	CCONJ
issue-3010	84	17	whether	whether	SCONJ
issue-3010	84	18	it	it	PRON
issue-3010	84	19	violates	violate	VERB
issue-3010	84	20	human	human	ADJ
issue-3010	84	21	rights	right	NOUN
issue-3010	84	22	.	.	PUNCT
issue-3010	85	1	the	the	DET
issue-3010	85	2	principle	principle	NOUN
issue-3010	85	3	provides	provide	VERB
issue-3010	85	4	a	a	DET
issue-3010	85	5	framework	framework	NOUN
issue-3010	85	6	for	for	ADP
issue-3010	85	7	deciding	decide	VERB
issue-3010	85	8	who	who	PRON
issue-3010	85	9	should	should	AUX
issue-3010	85	10	act	act	VERB
issue-3010	85	11	in	in	ADP
issue-3010	85	12	such	such	ADJ
issue-3010	85	13	cases	case	NOUN
issue-3010	85	14	:	:	PUNCT
issue-3010	85	15	local	local	ADJ
issue-3010	85	16	authorities	authority	NOUN
issue-3010	85	17	,	,	PUNCT
issue-3010	85	18	national	national	ADJ
issue-3010	85	19	courts	court	NOUN
issue-3010	85	20	or	or	CCONJ
issue-3010	85	21	international	international	ADJ
issue-3010	85	22	bodies	body	NOUN
issue-3010	85	23	.	.	PUNCT
issue-3010	86	1	it	it	PRON
issue-3010	86	2	can	can	AUX
issue-3010	86	3	help	help	VERB
issue-3010	86	4	to	to	PART
issue-3010	86	5	clarify	clarify	VERB
issue-3010	86	6	roles	role	NOUN
issue-3010	86	7	and	and	CCONJ
issue-3010	86	8	prevent	prevent	VERB
issue-3010	86	9	institutional	institutional	ADJ
issue-3010	86	10	conflict	conflict	NOUN
issue-3010	86	11	.	.	PUNCT
issue-3010	87	1	finally	finally	ADV
issue-3010	87	2	,	,	PUNCT
issue-3010	87	3	the	the	DET
issue-3010	87	4	principle	principle	NOUN
issue-3010	87	5	of	of	ADP
issue-3010	87	6	subsidiarity	subsidiarity	NOUN
issue-3010	87	7	promotes	promote	VERB
issue-3010	87	8	cooperation	cooperation	NOUN
issue-3010	87	9	over	over	ADP
issue-3010	87	10	control	control	NOUN
issue-3010	87	11	.	.	PUNCT
issue-3010	88	1	even	even	ADV
issue-3010	88	2	in	in	ADP
issue-3010	88	3	areas	area	NOUN
issue-3010	88	4	such	such	ADJ
issue-3010	88	5	as	as	ADP
issue-3010	88	6	taxation	taxation	NOUN
issue-3010	88	7	,	,	PUNCT
issue-3010	88	8	where	where	SCONJ
issue-3010	88	9	the	the	DET
issue-3010	88	10	council	council	NOUN
issue-3010	88	11	of	of	ADP
issue-3010	88	12	europe	europe	PROPN
issue-3010	88	13	has	have	VERB
issue-3010	88	14	no	no	DET
issue-3010	88	15	direct	direct	ADJ
issue-3010	88	16	authority	authority	NOUN
issue-3010	88	17	,	,	PUNCT
issue-3010	88	18	its	its	PRON
issue-3010	88	19	standards	standard	NOUN
issue-3010	88	20	regarding	regard	VERB
issue-3010	88	21	human	human	ADJ
issue-3010	88	22	rights	right	NOUN
issue-3010	88	23	,	,	PUNCT
issue-3010	88	24	democracy	democracy	NOUN
issue-3010	88	25	and	and	CCONJ
issue-3010	88	26	good	good	ADJ
issue-3010	88	27	governance	governance	NOUN
issue-3010	88	28	can	can	AUX
issue-3010	88	29	still	still	ADV
issue-3010	88	30	influence	influence	VERB
issue-3010	88	31	national	national	ADJ
issue-3010	88	32	practices	practice	NOUN
issue-3010	88	33	.	.	PUNCT
issue-3010	89	1	this	this	PRON
issue-3010	89	2	can	can	AUX
issue-3010	89	3	promote	promote	VERB
issue-3010	89	4	better	well	ADJ
issue-3010	89	5	coordination	coordination	NOUN
issue-3010	89	6	between	between	ADP
issue-3010	89	7	different	different	ADJ
issue-3010	89	8	levels	level	NOUN
issue-3010	89	9	of	of	ADP
issue-3010	89	10	government	government	NOUN
issue-3010	89	11	,	,	PUNCT
issue-3010	89	12	more	more	ADV
issue-3010	89	13	transparent	transparent	ADJ
issue-3010	89	14	tax	tax	NOUN
issue-3010	89	15	policies	policy	NOUN
issue-3010	89	16	and	and	CCONJ
issue-3010	89	17	stronger	strong	ADJ
issue-3010	89	18	rights	right	NOUN
issue-3010	89	19	protection	protection	NOUN
issue-3010	89	20	.	.	PUNCT
issue-3010	90	1	in	in	ADP
issue-3010	90	2	summary	summary	NOUN
issue-3010	90	3	,	,	PUNCT
issue-3010	90	4	subsidiarity	subsidiarity	NOUN
issue-3010	90	5	plays	play	VERB
issue-3010	90	6	a	a	DET
issue-3010	90	7	significant	significant	ADJ
issue-3010	90	8	role	role	NOUN
issue-3010	90	9	in	in	ADP
issue-3010	90	10	linking	link	VERB
issue-3010	90	11	local	local	ADJ
issue-3010	90	12	democracy	democracy	NOUN
issue-3010	90	13	with	with	ADP
issue-3010	90	14	european	european	ADJ
issue-3010	90	15	human	human	ADJ
issue-3010	90	16	rights	right	NOUN
issue-3010	90	17	law	law	NOUN
issue-3010	90	18	.	.	PUNCT
issue-3010	91	1	although	although	SCONJ
issue-3010	91	2	taxation	taxation	NOUN
issue-3010	91	3	may	may	AUX
issue-3010	91	4	appear	appear	VERB
issue-3010	91	5	to	to	PART
issue-3010	91	6	be	be	AUX
issue-3010	91	7	beyond	beyond	ADP
issue-3010	91	8	the	the	DET
issue-3010	91	9	council	council	PROPN
issue-3010	91	10	of	of	ADP
issue-3010	91	11	europe	europe	PROPN
issue-3010	91	12	’s	’s	PART
issue-3010	91	13	primary	primary	ADJ
issue-3010	91	14	remit	remit	NOUN
issue-3010	91	15	,	,	PUNCT
issue-3010	91	16	it	it	PRON
issue-3010	91	17	serves	serve	VERB
issue-3010	91	18	as	as	ADP
issue-3010	91	19	a	a	DET
issue-3010	91	20	useful	useful	ADJ
issue-3010	91	21	illustration	illustration	NOUN
issue-3010	91	22	of	of	ADP
issue-3010	91	23	how	how	SCONJ
issue-3010	91	24	subsidiarity	subsidiarity	NOUN
issue-3010	91	25	can	can	AUX
issue-3010	91	26	promote	promote	VERB
issue-3010	91	27	fair	fair	ADJ
issue-3010	91	28	,	,	PUNCT
issue-3010	91	29	accountable	accountable	ADJ
issue-3010	91	30	and	and	CCONJ
issue-3010	91	31	rights	right	NOUN
issue-3010	91	32	-	-	PUNCT
issue-3010	91	33	based	base	VERB
issue-3010	91	34	governance	governance	NOUN
issue-3010	91	35	in	in	ADP
issue-3010	91	36	practice	practice	NOUN
issue-3010	91	37	.	.	PUNCT
issue-3010	92	1	3	3	X
issue-3010	92	2	.	.	X
issue-3010	92	3	the	the	DET
issue-3010	92	4	principle	principle	NOUN
issue-3010	92	5	of	of	ADP
issue-3010	92	6	subsidiarity	subsidiarity	NOUN
issue-3010	92	7	in	in	ADP
issue-3010	92	8	ecthr	ecthr	PROPN
issue-3010	92	9	jurisprudence	jurisprudence	NOUN
issue-3010	92	10	on	on	ADP
issue-3010	92	11	taxation	taxation	NOUN
issue-3010	92	12	the	the	DET
issue-3010	92	13	principle	principle	NOUN
issue-3010	92	14	of	of	ADP
issue-3010	92	15	subsidiarity	subsidiarity	NOUN
issue-3010	92	16	is	be	AUX
issue-3010	92	17	a	a	DET
issue-3010	92	18	foundational	foundational	ADJ
issue-3010	92	19	element	element	NOUN
issue-3010	92	20	of	of	ADP
issue-3010	92	21	the	the	DET
issue-3010	92	22	european	european	ADJ
issue-3010	92	23	human	human	ADJ
issue-3010	92	24	rights	right	NOUN
issue-3010	92	25	system	system	NOUN
issue-3010	92	26	.	.	PUNCT
issue-3010	93	1	within	within	ADP
issue-3010	93	2	the	the	DET
issue-3010	93	3	council	council	NOUN
issue-3010	93	4	of	of	ADP
issue-3010	93	5	europe	europe	PROPN
issue-3010	93	6	,	,	PUNCT
issue-3010	93	7	it	it	PRON
issue-3010	93	8	is	be	AUX
issue-3010	93	9	the	the	DET
issue-3010	93	10	responsibility	responsibility	NOUN
issue-3010	93	11	of	of	ADP
issue-3010	93	12	national	national	ADJ
issue-3010	93	13	authorities	authority	NOUN
issue-3010	93	14	–	–	PUNCT
issue-3010	93	15	legislative	legislative	ADJ
issue-3010	93	16	,	,	PUNCT
issue-3010	93	17	executive	executive	NOUN
issue-3010	93	18	and	and	CCONJ
issue-3010	93	19	judicial	judicial	ADJ
issue-3010	93	20	–	–	PUNCT
issue-3010	93	21	to	to	PART
issue-3010	93	22	be	be	AUX
issue-3010	93	23	the	the	DET
issue-3010	93	24	primary	primary	ADJ
issue-3010	93	25	and	and	CCONJ
issue-3010	93	26	principal	principal	ADJ
issue-3010	93	27	guarantors	guarantor	NOUN
issue-3010	93	28	of	of	ADP
issue-3010	93	29	human	human	ADJ
issue-3010	93	30	rights	right	NOUN
issue-3010	93	31	protected	protect	VERB
issue-3010	93	32	by	by	ADP
issue-3010	93	33	the	the	DET
issue-3010	93	34	european	european	PROPN
issue-3010	93	35	convention	convention	PROPN
issue-3010	93	36	on	on	ADP
issue-3010	93	37	human	human	ADJ
issue-3010	93	38	rights	right	NOUN
issue-3010	93	39	(	(	PUNCT
issue-3010	93	40	echr	echr	PROPN
issue-3010	93	41	)	)	PUNCT
issue-3010	93	42	.	.	PUNCT
issue-3010	94	1	this	this	DET
issue-3010	94	2	concept	concept	NOUN
issue-3010	94	3	is	be	AUX
issue-3010	94	4	pivotal	pivotal	ADJ
issue-3010	94	5	to	to	ADP
issue-3010	94	6	the	the	DET
issue-3010	94	7	operation	operation	NOUN
issue-3010	94	8	of	of	ADP
issue-3010	94	9	the	the	DET
issue-3010	94	10	ecthr	ecthr	NOUN
issue-3010	94	11	,	,	PUNCT
issue-3010	94	12	which	which	PRON
issue-3010	94	13	functions	function	NOUN
issue-3010	94	14	as	as	ADP
issue-3010	94	15	a	a	DET
issue-3010	94	16	subsidiary	subsidiary	NOUN
issue-3010	94	17	mechanism	mechanism	NOUN
issue-3010	94	18	.	.	PUNCT
issue-3010	95	1	as	as	SCONJ
issue-3010	95	2	articulated	articulated	ADJ
issue-3010	95	3	in	in	ADP
issue-3010	95	4	the	the	DET
issue-3010	95	5	interlaken	interlaken	NOUN
issue-3010	95	6	(	(	PUNCT
issue-3010	95	7	2010	2010	NUM
issue-3010	95	8	)	)	PUNCT
issue-3010	95	9	and	and	CCONJ
issue-3010	95	10	izmir	izmir	NOUN
issue-3010	95	11	(	(	PUNCT
issue-3010	95	12	2011	2011	NUM
issue-3010	95	13	)	)	PUNCT
issue-3010	95	14	declarations	declaration	NOUN
issue-3010	95	15	,	,	PUNCT
issue-3010	95	16	the	the	DET
issue-3010	95	17	european	european	PROPN
issue-3010	95	18	court	court	PROPN
issue-3010	95	19	of	of	ADP
issue-3010	95	20	human	human	ADJ
issue-3010	95	21	rights	right	NOUN
issue-3010	95	22	(	(	PUNCT
issue-3010	95	23	ecthr	ecthr	PROPN
issue-3010	95	24	)	)	PUNCT
issue-3010	95	25	is	be	AUX
issue-3010	95	26	only	only	ADV
issue-3010	95	27	mandated	mandate	VERB
issue-3010	95	28	to	to	PART
issue-3010	95	29	intervene	intervene	VERB
issue-3010	95	30	in	in	ADP
issue-3010	95	31	instances	instance	NOUN
issue-3010	95	32	where	where	SCONJ
issue-3010	95	33	national	national	ADJ
issue-3010	95	34	systems	system	NOUN
issue-3010	95	35	demonstrate	demonstrate	VERB
issue-3010	95	36	an	an	DET
issue-3010	95	37	inability	inability	NOUN
issue-3010	95	38	to	to	PART
issue-3010	95	39	provide	provide	VERB
issue-3010	95	40	effective	effective	ADJ
issue-3010	95	41	remedies	remedy	NOUN
issue-3010	95	42	.	.	PUNCT
issue-3010	96	1	this	this	DET
issue-3010	96	2	structure	structure	NOUN
issue-3010	96	3	maintains	maintain	VERB
issue-3010	96	4	a	a	DET
issue-3010	96	5	careful	careful	ADJ
issue-3010	96	6	balance	balance	NOUN
issue-3010	96	7	between	between	ADP
issue-3010	96	8	international	international	ADJ
issue-3010	96	9	oversight	oversight	NOUN
issue-3010	96	10	and	and	CCONJ
issue-3010	96	11	domestic	domestic	ADJ
issue-3010	96	12	responsibility	responsibility	NOUN
issue-3010	96	13	.	.	PUNCT
issue-3010	97	1	while	while	SCONJ
issue-3010	97	2	the	the	DET
issue-3010	97	3	council	council	PROPN
issue-3010	97	4	of	of	ADP
issue-3010	97	5	europe	europe	PROPN
issue-3010	97	6	(	(	PUNCT
issue-3010	97	7	coe	coe	PROPN
issue-3010	97	8	)	)	PUNCT
issue-3010	97	9	does	do	AUX
issue-3010	97	10	not	not	PART
issue-3010	97	11	have	have	VERB
issue-3010	97	12	the	the	DET
issue-3010	97	13	authority	authority	NOUN
issue-3010	97	14	to	to	PART
issue-3010	97	15	harmonise	harmonise	VERB
issue-3010	97	16	tax	tax	NOUN
issue-3010	97	17	policy	policy	NOUN
issue-3010	97	18	across	across	ADP
issue-3010	97	19	member	member	NOUN
issue-3010	97	20	states	state	NOUN
issue-3010	97	21	,	,	PUNCT
issue-3010	97	22	a	a	DET
issue-3010	97	23	role	role	NOUN
issue-3010	97	24	that	that	PRON
issue-3010	97	25	falls	fall	VERB
issue-3010	97	26	under	under	ADP
issue-3010	97	27	the	the	DET
issue-3010	97	28	remit	remit	NOUN
issue-3010	97	29	of	of	ADP
issue-3010	97	30	the	the	DET
issue-3010	97	31	european	european	PROPN
issue-3010	97	32	union	union	PROPN
issue-3010	97	33	,	,	PUNCT
issue-3010	97	34	the	the	DET
issue-3010	97	35	european	european	PROPN
issue-3010	97	36	court	court	PROPN
issue-3010	97	37	of	of	ADP
issue-3010	97	38	human	human	ADJ
issue-3010	97	39	rights	right	NOUN
issue-3010	97	40	(	(	PUNCT
issue-3010	97	41	ecthr	ecthr	PROPN
issue-3010	97	42	)	)	PUNCT
issue-3010	97	43	frequently	frequently	ADV
issue-3010	97	44	adjudicates	adjudicate	VERB
issue-3010	97	45	on	on	ADP
issue-3010	97	46	tax	tax	NOUN
issue-3010	97	47	-	-	PUNCT
issue-3010	97	48	related	relate	VERB
issue-3010	97	49	complaints	complaint	NOUN
issue-3010	97	50	under	under	ADP
issue-3010	97	51	the	the	DET
issue-3010	97	52	auspices	auspex	NOUN
issue-3010	97	53	of	of	ADP
issue-3010	97	54	human	human	ADJ
issue-3010	97	55	rights	right	NOUN
issue-3010	97	56	law	law	NOUN
issue-3010	97	57	.	.	PUNCT
issue-3010	98	1	in	in	ADP
issue-3010	98	2	this	this	DET
issue-3010	98	3	particular	particular	ADJ
issue-3010	98	4	context	context	NOUN
issue-3010	98	5	,	,	PUNCT
issue-3010	98	6	the	the	DET
issue-3010	98	7	principle	principle	NOUN
issue-3010	98	8	of	of	ADP
issue-3010	98	9	subsidiarity	subsidiarity	NOUN
issue-3010	98	10	is	be	AUX
issue-3010	98	11	of	of	ADP
issue-3010	98	12	particular	particular	ADJ
issue-3010	98	13	relevance	relevance	NOUN
issue-3010	98	14	.	.	PUNCT
issue-3010	99	1	this	this	DET
issue-3010	99	2	approach	approach	NOUN
issue-3010	99	3	is	be	AUX
issue-3010	99	4	justified	justify	VERB
issue-3010	99	5	by	by	ADP
issue-3010	99	6	the	the	DET
issue-3010	99	7	court	court	NOUN
issue-3010	99	8	's	's	PART
issue-3010	99	9	need	need	NOUN
issue-3010	99	10	to	to	PART
issue-3010	99	11	adopt	adopt	VERB
issue-3010	99	12	a	a	DET
issue-3010	99	13	deferential	deferential	ADJ
issue-3010	99	14	stance	stance	NOUN
issue-3010	99	15	towards	towards	ADP
issue-3010	99	16	national	national	ADJ
issue-3010	99	17	tax	tax	NOUN
issue-3010	99	18	matters	matter	NOUN
issue-3010	99	19	,	,	PUNCT
issue-3010	99	20	whilst	whilst	SCONJ
issue-3010	99	21	simultaneously	simultaneously	ADV
issue-3010	99	22	reinforcing	reinforce	VERB
issue-3010	99	23	its	its	PRON
issue-3010	99	24	mandate	mandate	NOUN
issue-3010	99	25	to	to	PART
issue-3010	99	26	ensure	ensure	VERB
issue-3010	99	27	that	that	SCONJ
issue-3010	99	28	taxation	taxation	NOUN
issue-3010	99	29	does	do	AUX
issue-3010	99	30	not	not	PART
issue-3010	99	31	contravene	contravene	VERB
issue-3010	99	32	the	the	DET
issue-3010	99	33	convention	convention	NOUN
issue-3010	99	34	's	's	PART
issue-3010	99	35	fundamental	fundamental	ADJ
issue-3010	99	36	protections	protection	NOUN
issue-3010	99	37	.	.	PUNCT
issue-3010	100	1	the	the	DET
issue-3010	100	2	court	court	NOUN
issue-3010	100	3	's	's	PART
issue-3010	100	4	jurisprudence	jurisprudence	NOUN
issue-3010	100	5	is	be	AUX
issue-3010	100	6	particularly	particularly	ADV
issue-3010	100	7	focused	focus	VERB
issue-3010	100	8	on	on	ADP
issue-3010	100	9	the	the	DET
issue-3010	100	10	principles	principle	NOUN
issue-3010	100	11	set	set	VERB
issue-3010	100	12	out	out	ADP
issue-3010	100	13	in	in	ADP
issue-3010	100	14	article	article	NOUN
issue-3010	100	15	1	1	NUM
issue-3010	100	16	of	of	ADP
issue-3010	100	17	protocol	protocol	NOUN
issue-3010	101	1	no	no	INTJ
issue-3010	101	2	.	.	PROPN
issue-3010	101	3	1	1	NUM
issue-3010	101	4	(	(	PUNCT
issue-3010	101	5	protection	protection	NOUN
issue-3010	101	6	of	of	ADP
issue-3010	101	7	property	property	NOUN
issue-3010	101	8	)	)	PUNCT
issue-3010	101	9	,	,	PUNCT
issue-3010	101	10	along	along	ADP
issue-3010	101	11	with	with	ADP
issue-3010	101	12	article	article	NOUN
issue-3010	101	13	14	14	NUM
issue-3010	101	14	(	(	PUNCT
issue-3010	101	15	non	non	NOUN
issue-3010	101	16	-	-	NOUN
issue-3010	101	17	discrimination	discrimination	NOUN
issue-3010	101	18	)	)	PUNCT
issue-3010	101	19	,	,	PUNCT
issue-3010	101	20	article	article	NOUN
issue-3010	101	21	6	6	NUM
issue-3010	101	22	(	(	PUNCT
issue-3010	101	23	fair	fair	ADJ
issue-3010	101	24	trial	trial	NOUN
issue-3010	101	25	)	)	PUNCT
issue-3010	101	26	,	,	PUNCT
issue-3010	101	27	and	and	CCONJ
issue-3010	101	28	,	,	PUNCT
issue-3010	101	29	in	in	ADP
issue-3010	101	30	some	some	DET
issue-3010	101	31	instances	instance	NOUN
issue-3010	101	32	,	,	PUNCT
issue-3010	101	33	article	article	NOUN
issue-3010	101	34	8	8	NUM
issue-3010	101	35	(	(	PUNCT
issue-3010	101	36	privacy	privacy	NOUN
issue-3010	101	37	)	)	PUNCT
issue-3010	101	38	.	.	PUNCT
issue-3010	102	1	the	the	DET
issue-3010	102	2	european	european	PROPN
issue-3010	102	3	court	court	PROPN
issue-3010	102	4	of	of	ADP
issue-3010	102	5	human	human	ADJ
issue-3010	102	6	rights	right	NOUN
issue-3010	102	7	(	(	PUNCT
issue-3010	102	8	ecthr	ecthr	PROPN
issue-3010	102	9	)	)	PUNCT
issue-3010	102	10	applies	apply	VERB
issue-3010	102	11	the	the	DET
issue-3010	102	12	principle	principle	NOUN
issue-3010	102	13	of	of	ADP
issue-3010	102	14	subsidiarity	subsidiarity	NOUN
issue-3010	102	15	through	through	ADP
issue-3010	102	16	its	its	PRON
issue-3010	102	17	margin	margin	NOUN
issue-3010	102	18	of	of	ADP
issue-3010	102	19	appreciation	appreciation	NOUN
issue-3010	102	20	doctrine	doctrine	NOUN
issue-3010	102	21	.	.	PUNCT
issue-3010	103	1	this	this	DET
issue-3010	103	2	doctrine	doctrine	NOUN
issue-3010	103	3	acknowledges	acknowledge	VERB
issue-3010	103	4	that	that	SCONJ
issue-3010	103	5	domestic	domestic	ADJ
issue-3010	103	6	authorities	authority	NOUN
issue-3010	103	7	are	be	AUX
issue-3010	103	8	better	well	ADV
issue-3010	103	9	positioned	position	VERB
issue-3010	103	10	to	to	PART
issue-3010	103	11	evaluate	evaluate	VERB
issue-3010	103	12	national	national	ADJ
issue-3010	103	13	needs	need	NOUN
issue-3010	103	14	,	,	PUNCT
issue-3010	103	15	including	include	VERB
issue-3010	103	16	economic	economic	ADJ
issue-3010	103	17	and	and	CCONJ
issue-3010	103	18	fiscal	fiscal	ADJ
issue-3010	103	19	priorities	priority	NOUN
issue-3010	103	20	.	.	PUNCT
issue-3010	104	1	as	as	ADP
issue-3010	104	2	nussberger	nussberger	X
issue-3010	104	3	(	(	PUNCT
issue-3010	104	4	2020	2020	NUM
issue-3010	104	5	,	,	PUNCT
issue-3010	104	6	p.	p.	NOUN
issue-3010	104	7	13	13	NUM
issue-3010	104	8	)	)	PUNCT
issue-3010	104	9	contends	contend	VERB
issue-3010	104	10	,	,	PUNCT
issue-3010	104	11	the	the	DET
issue-3010	104	12	reinforcement	reinforcement	NOUN
issue-3010	104	13	of	of	ADP
issue-3010	104	14	subsidiarity	subsidiarity	NOUN
issue-3010	104	15	enables	enable	VERB
issue-3010	104	16	the	the	DET
issue-3010	104	17	court	court	NOUN
issue-3010	104	18	to	to	PART
issue-3010	104	19	preserve	preserve	VERB
issue-3010	104	20	its	its	PRON
issue-3010	104	21	legitimacy	legitimacy	NOUN
issue-3010	104	22	,	,	PUNCT
issue-3010	104	23	whilst	whilst	SCONJ
issue-3010	104	24	respecting	respect	VERB
issue-3010	104	25	diversity	diversity	NOUN
issue-3010	104	26	among	among	ADP
issue-3010	104	27	member	member	NOUN
issue-3010	104	28	states	state	NOUN
issue-3010	104	29	,	,	PUNCT
issue-3010	104	30	while	while	SCONJ
issue-3010	104	31	maintaining	maintain	VERB
issue-3010	104	32	the	the	DET
issue-3010	104	33	uniform	uniform	ADJ
issue-3010	104	34	application	application	NOUN
issue-3010	104	35	of	of	ADP
issue-3010	104	36	human	human	ADJ
issue-3010	104	37	rights	right	NOUN
issue-3010	104	38	standards	standard	NOUN
issue-3010	104	39	.	.	PUNCT
issue-3010	105	1	in	in	ADP
issue-3010	105	2	the	the	DET
issue-3010	105	3	context	context	NOUN
issue-3010	105	4	of	of	ADP
issue-3010	105	5	tax	tax	NOUN
issue-3010	105	6	matters	matter	NOUN
issue-3010	105	7	,	,	PUNCT
issue-3010	105	8	this	this	PRON
issue-3010	105	9	signifies	signify	VERB
issue-3010	105	10	that	that	SCONJ
issue-3010	105	11	national	national	ADJ
issue-3010	105	12	governments	government	NOUN
issue-3010	105	13	are	be	AUX
issue-3010	105	14	responsible	responsible	ADJ
issue-3010	105	15	for	for	ADP
issue-3010	105	16	the	the	DET
issue-3010	105	17	design	design	NOUN
issue-3010	105	18	of	of	ADP
issue-3010	105	19	their	their	PRON
issue-3010	105	20	own	own	ADJ
issue-3010	105	21	fiscal	fiscal	ADJ
issue-3010	105	22	systems	system	NOUN
issue-3010	105	23	,	,	PUNCT
issue-3010	105	24	provided	provide	VERB
issue-3010	105	25	that	that	SCONJ
issue-3010	105	26	these	these	DET
issue-3010	105	27	systems	system	NOUN
issue-3010	105	28	are	be	AUX
issue-3010	105	29	consistent	consistent	ADJ
issue-3010	105	30	with	with	ADP
issue-3010	105	31	legal	legal	ADJ
issue-3010	105	32	boundaries	boundary	NOUN
issue-3010	105	33	,	,	PUNCT
issue-3010	105	34	principles	principle	NOUN
issue-3010	105	35	of	of	ADP
issue-3010	105	36	proportionality	proportionality	NOUN
issue-3010	105	37	,	,	PUNCT
issue-3010	105	38	and	and	CCONJ
issue-3010	105	39	fundamental	fundamental	ADJ
issue-3010	105	40	rights	right	NOUN
issue-3010	105	41	.	.	PUNCT
issue-3010	106	1	this	this	DET
issue-3010	106	2	position	position	NOUN
issue-3010	106	3	is	be	AUX
issue-3010	106	4	also	also	ADV
issue-3010	106	5	endorsed	endorse	VERB
issue-3010	106	6	by	by	ADP
issue-3010	106	7	lambert	lambert	PROPN
issue-3010	106	8	(	(	PUNCT
issue-3010	106	9	2018	2018	NUM
issue-3010	106	10	)	)	PUNCT
issue-3010	106	11	.	.	PUNCT
issue-3010	107	1	this	this	DET
issue-3010	107	2	approach	approach	NOUN
issue-3010	107	3	was	be	AUX
issue-3010	107	4	clearly	clearly	ADV
issue-3010	107	5	expressed	express	VERB
issue-3010	107	6	in	in	ADP
issue-3010	107	7	ferrazzini	ferrazzini	PROPN
issue-3010	107	8	v.	v.	ADP
issue-3010	107	9	italy	italy	PROPN
issue-3010	107	10	(	(	PUNCT
issue-3010	107	11	2001	2001	NUM
issue-3010	107	12	)	)	PUNCT
issue-3010	107	13	.	.	PUNCT
issue-3010	108	1	the	the	DET
issue-3010	108	2	case	case	NOUN
issue-3010	108	3	concerned	concern	VERB
issue-3010	108	4	an	an	DET
issue-3010	108	5	individual	individual	NOUN
issue-3010	108	6	who	who	PRON
issue-3010	108	7	challenged	challenge	VERB
issue-3010	108	8	supplementary	supplementary	ADJ
issue-3010	108	9	tax	tax	NOUN
issue-3010	108	10	assessments	assessment	NOUN
issue-3010	108	11	and	and	CCONJ
issue-3010	108	12	lengthy	lengthy	ADJ
issue-3010	108	13	administrative	administrative	ADJ
issue-3010	108	14	procedures	procedure	NOUN
issue-3010	108	15	.	.	PUNCT
issue-3010	109	1	the	the	DET
issue-3010	109	2	applicant	applicant	NOUN
issue-3010	109	3	contended	contend	VERB
issue-3010	109	4	that	that	SCONJ
issue-3010	109	5	article	article	NOUN
issue-3010	109	6	6	6	NUM
issue-3010	109	7	§	§	NOUN
issue-3010	109	8	1	1	NUM
issue-3010	109	9	(	(	PUNCT
issue-3010	109	10	right	right	ADV
issue-3010	109	11	to	to	ADP
issue-3010	109	12	a	a	DET
issue-3010	109	13	fair	fair	ADJ
issue-3010	109	14	trial	trial	NOUN
issue-3010	109	15	)	)	PUNCT
issue-3010	109	16	should	should	AUX
issue-3010	109	17	be	be	AUX
issue-3010	109	18	applicable	applicable	ADJ
issue-3010	109	19	in	in	ADP
issue-3010	109	20	this	this	DET
issue-3010	109	21	case	case	NOUN
issue-3010	109	22	.	.	PUNCT
issue-3010	110	1	however	however	ADV
issue-3010	110	2	,	,	PUNCT
issue-3010	110	3	the	the	DET
issue-3010	110	4	court	court	NOUN
issue-3010	110	5	ruled	rule	VERB
issue-3010	110	6	that	that	SCONJ
issue-3010	110	7	tax	tax	NOUN
issue-3010	110	8	disputes	dispute	NOUN
issue-3010	110	9	do	do	AUX
issue-3010	110	10	not	not	PART
issue-3010	110	11	fall	fall	VERB
issue-3010	110	12	under	under	ADP
issue-3010	110	13	this	this	DET
issue-3010	110	14	article	article	NOUN
issue-3010	110	15	because	because	SCONJ
issue-3010	110	16	taxation	taxation	NOUN
issue-3010	110	17	remains	remain	VERB
issue-3010	110	18	at	at	ADP
issue-3010	110	19	the	the	DET
issue-3010	110	20	"	"	PUNCT
issue-3010	110	21	hard	hard	ADJ
issue-3010	110	22	core	core	NOUN
issue-3010	110	23	"	"	PUNCT
issue-3010	110	24	of	of	ADP
issue-3010	110	25	public	public	ADJ
issue-3010	110	26	authority	authority	NOUN
issue-3010	110	27	prerogatives	prerogative	NOUN
issue-3010	110	28	.	.	PUNCT
issue-3010	111	1	the	the	DET
issue-3010	111	2	court	court	NOUN
issue-3010	111	3	emphasised	emphasise	VERB
issue-3010	111	4	the	the	DET
issue-3010	111	5	public	public	ADJ
issue-3010	111	6	nature	nature	NOUN
issue-3010	111	7	of	of	ADP
issue-3010	111	8	the	the	DET
issue-3010	111	9	relationship	relationship	NOUN
issue-3010	111	10	between	between	ADP
issue-3010	111	11	taxpayers	taxpayer	NOUN
issue-3010	111	12	and	and	CCONJ
issue-3010	111	13	the	the	DET
issue-3010	111	14	state	state	NOUN
issue-3010	111	15	,	,	PUNCT
issue-3010	111	16	thereby	thereby	ADV
issue-3010	111	17	confirming	confirm	VERB
issue-3010	111	18	that	that	SCONJ
issue-3010	111	19	such	such	ADJ
issue-3010	111	20	matters	matter	NOUN
issue-3010	111	21	are	be	AUX
issue-3010	111	22	primarily	primarily	ADV
issue-3010	111	23	governed	govern	VERB
issue-3010	111	24	by	by	ADP
issue-3010	111	25	national	national	ADJ
issue-3010	111	26	law	law	NOUN
issue-3010	111	27	.	.	PUNCT
issue-3010	112	1	still	still	ADV
issue-3010	112	2	,	,	PUNCT
issue-3010	112	3	the	the	DET
issue-3010	112	4	court	court	NOUN
issue-3010	112	5	has	have	AUX
issue-3010	112	6	not	not	PART
issue-3010	112	7	excluded	exclude	VERB
issue-3010	112	8	tax	tax	NOUN
issue-3010	112	9	matters	matter	NOUN
issue-3010	112	10	from	from	ADP
issue-3010	112	11	its	its	PRON
issue-3010	112	12	scrutiny	scrutiny	NOUN
issue-3010	112	13	.	.	PUNCT
issue-3010	113	1	in	in	ADP
issue-3010	113	2	gasus	gasus	PROPN
issue-3010	113	3	dosierund	dosierund	NOUN
issue-3010	113	4	fördertechnik	fördertechnik	PROPN
issue-3010	113	5	gmbh	gmbh	PROPN
issue-3010	113	6	v.	v.	ADP
issue-3010	113	7	the	the	DET
issue-3010	113	8	netherlands	netherlands	PROPN
issue-3010	113	9	(	(	PUNCT
issue-3010	113	10	1995	1995	NUM
issue-3010	113	11	)	)	PUNCT
issue-3010	113	12	,	,	PUNCT
issue-3010	113	13	the	the	DET
issue-3010	113	14	court	court	NOUN
issue-3010	113	15	dealt	deal	VERB
issue-3010	113	16	with	with	ADP
issue-3010	113	17	the	the	DET
issue-3010	113	18	seizure	seizure	NOUN
issue-3010	113	19	and	and	CCONJ
issue-3010	113	20	sale	sale	NOUN
issue-3010	113	21	of	of	ADP
issue-3010	113	22	a	a	DET
issue-3010	113	23	machine	machine	NOUN
issue-3010	113	24	to	to	PART
issue-3010	113	25	recover	recover	VERB
issue-3010	113	26	unpaid	unpaid	ADJ
issue-3010	113	27	taxes	taxis	NOUN
issue-3010	113	28	.	.	PUNCT
issue-3010	114	1	the	the	DET
issue-3010	114	2	applicant	applicant	ADJ
issue-3010	114	3	company	company	NOUN
issue-3010	114	4	alleged	allege	VERB
issue-3010	114	5	a	a	DET
issue-3010	114	6	violation	violation	NOUN
issue-3010	114	7	of	of	ADP
issue-3010	114	8	its	its	PRON
issue-3010	114	9	property	property	NOUN
issue-3010	114	10	rights	right	NOUN
issue-3010	114	11	under	under	ADP
issue-3010	114	12	article	article	NOUN
issue-3010	114	13	1	1	NUM
issue-3010	114	14	of	of	ADP
issue-3010	114	15	protocol	protocol	NOUN
issue-3010	114	16	no	no	INTJ
issue-3010	114	17	.	.	NOUN
issue-3010	115	1	1	1	X
issue-3010	115	2	.	.	PUNCT
issue-3010	115	3	the	the	DET
issue-3010	115	4	ecthr	ecthr	NOUN
issue-3010	115	5	acknowledged	acknowledge	VERB
issue-3010	115	6	the	the	DET
issue-3010	115	7	public	public	ADJ
issue-3010	115	8	interest	interest	NOUN
issue-3010	115	9	in	in	ADP
issue-3010	115	10	tax	tax	NOUN
issue-3010	115	11	enforcement	enforcement	NOUN
issue-3010	115	12	and	and	CCONJ
issue-3010	115	13	upheld	uphold	VERB
issue-3010	115	14	the	the	DET
issue-3010	115	15	seizure	seizure	NOUN
issue-3010	115	16	,	,	PUNCT
issue-3010	115	17	determining	determine	VERB
issue-3010	115	18	that	that	DET
issue-3010	115	19	interference	interference	NOUN
issue-3010	115	20	was	be	AUX
issue-3010	115	21	proportionate	proportionate	ADJ
issue-3010	115	22	and	and	CCONJ
issue-3010	115	23	served	serve	VERB
issue-3010	115	24	a	a	DET
issue-3010	115	25	legitimate	legitimate	ADJ
issue-3010	115	26	aim	aim	NOUN
issue-3010	115	27	.	.	PUNCT
issue-3010	116	1	however	however	ADV
issue-3010	116	2	,	,	PUNCT
issue-3010	116	3	it	it	PRON
issue-3010	116	4	was	be	AUX
issue-3010	116	5	asserted	assert	VERB
issue-3010	116	6	that	that	SCONJ
issue-3010	116	7	tax	tax	NOUN
issue-3010	116	8	laws	law	NOUN
issue-3010	116	9	must	must	AUX
issue-3010	116	10	not	not	PART
issue-3010	116	11	be	be	AUX
issue-3010	116	12	arbitrary	arbitrary	ADJ
issue-3010	116	13	and	and	CCONJ
issue-3010	116	14	must	must	AUX
issue-3010	116	15	maintain	maintain	VERB
issue-3010	116	16	a	a	DET
issue-3010	116	17	fair	fair	ADJ
issue-3010	116	18	balance	balance	NOUN
issue-3010	116	19	between	between	ADP
issue-3010	116	20	state	state	NOUN
issue-3010	116	21	interests	interest	NOUN
issue-3010	116	22	and	and	CCONJ
issue-3010	116	23	individual	individual	ADJ
issue-3010	116	24	rights	right	NOUN
issue-3010	116	25	.	.	PUNCT
issue-3010	117	1	this	this	DET
issue-3010	117	2	proportionality	proportionality	NOUN
issue-3010	117	3	test	test	NOUN
issue-3010	117	4	became	become	VERB
issue-3010	117	5	more	more	ADV
issue-3010	117	6	prominent	prominent	ADJ
issue-3010	117	7	in	in	ADP
issue-3010	117	8	later	later	ADJ
issue-3010	117	9	cases	case	NOUN
issue-3010	117	10	.	.	PUNCT
issue-3010	118	1	in	in	ADP
issue-3010	118	2	bulves	bulve	NOUN
issue-3010	118	3	ad	ad	NOUN
issue-3010	118	4	v.	v.	ADP
issue-3010	118	5	bulgaria	bulgaria	PROPN
issue-3010	118	6	(	(	PUNCT
issue-3010	118	7	2009	2009	NUM
issue-3010	118	8	)	)	PUNCT
issue-3010	118	9	,	,	PUNCT
issue-3010	118	10	the	the	DET
issue-3010	118	11	court	court	NOUN
issue-3010	118	12	found	find	VERB
issue-3010	118	13	a	a	DET
issue-3010	118	14	violation	violation	NOUN
issue-3010	118	15	of	of	ADP
issue-3010	118	16	article	article	NOUN
issue-3010	118	17	1	1	NUM
issue-3010	118	18	of	of	ADP
issue-3010	118	19	protocol	protocol	NOUN
issue-3010	118	20	no	no	INTJ
issue-3010	118	21	.	.	NOUN
issue-3010	118	22	1	1	NUM
issue-3010	118	23	because	because	SCONJ
issue-3010	118	24	a	a	DET
issue-3010	118	25	company	company	NOUN
issue-3010	118	26	was	be	AUX
issue-3010	118	27	penalised	penalise	VERB
issue-3010	118	28	due	due	ADP
issue-3010	118	29	to	to	ADP
issue-3010	118	30	its	its	PRON
issue-3010	118	31	supplier	supplier	NOUN
issue-3010	118	32	’s	’s	PART
issue-3010	118	33	reporting	reporting	NOUN
issue-3010	118	34	failure	failure	NOUN
issue-3010	118	35	.	.	PUNCT
issue-3010	119	1	the	the	DET
issue-3010	119	2	applicant	applicant	NOUN
issue-3010	119	3	had	have	AUX
issue-3010	119	4	fulfilled	fulfil	VERB
issue-3010	119	5	its	its	PRON
issue-3010	119	6	own	own	ADJ
issue-3010	119	7	tax	tax	NOUN
issue-3010	119	8	obligations	obligation	NOUN
issue-3010	119	9	,	,	PUNCT
issue-3010	119	10	and	and	CCONJ
issue-3010	119	11	the	the	DET
issue-3010	119	12	court	court	NOUN
issue-3010	119	13	ruled	rule	VERB
issue-3010	119	14	that	that	SCONJ
issue-3010	119	15	the	the	DET
issue-3010	119	16	baltic	baltic	ADJ
issue-3010	119	17	journal	journal	PROPN
issue-3010	119	18	of	of	ADP
issue-3010	119	19	economic	economic	ADJ
issue-3010	119	20	studies	study	NOUN
issue-3010	119	21	15	15	NUM
issue-3010	119	22	vol	vol	NOUN
issue-3010	119	23	.	.	PUNCT
issue-3010	119	24	11	11	NUM
issue-3010	119	25	no	no	NOUN
issue-3010	119	26	.	.	NOUN
issue-3010	119	27	4	4	NUM
issue-3010	119	28	,	,	PUNCT
issue-3010	119	29	2025	2025	NUM
issue-3010	119	30	imposition	imposition	NOUN
issue-3010	119	31	of	of	ADP
issue-3010	119	32	responsibility	responsibility	NOUN
issue-3010	119	33	on	on	ADP
issue-3010	119	34	it	it	PRON
issue-3010	119	35	for	for	ADP
issue-3010	119	36	another	another	DET
issue-3010	119	37	company	company	NOUN
issue-3010	119	38	's	's	PART
issue-3010	119	39	non	non	NOUN
issue-3010	119	40	-	-	ADJ
issue-3010	119	41	compliance	compliance	NOUN
issue-3010	119	42	was	be	AUX
issue-3010	119	43	excessive	excessive	ADJ
issue-3010	119	44	and	and	CCONJ
issue-3010	119	45	disproportionate	disproportionate	ADJ
issue-3010	119	46	.	.	PUNCT
issue-3010	120	1	this	this	DET
issue-3010	120	2	ruling	ruling	NOUN
issue-3010	120	3	signified	signify	VERB
issue-3010	120	4	an	an	DET
issue-3010	120	5	explicit	explicit	ADJ
issue-3010	120	6	restriction	restriction	NOUN
issue-3010	120	7	on	on	ADP
issue-3010	120	8	fiscal	fiscal	ADJ
issue-3010	120	9	enforcement	enforcement	NOUN
issue-3010	120	10	powers	power	NOUN
issue-3010	120	11	,	,	PUNCT
issue-3010	120	12	thereby	thereby	ADV
issue-3010	120	13	reinforcing	reinforce	VERB
issue-3010	120	14	the	the	DET
issue-3010	120	15	principles	principle	NOUN
issue-3010	120	16	of	of	ADP
issue-3010	120	17	legal	legal	ADJ
issue-3010	120	18	certainty	certainty	NOUN
issue-3010	120	19	and	and	CCONJ
issue-3010	120	20	fairness	fairness	NOUN
issue-3010	120	21	in	in	ADP
issue-3010	120	22	taxation	taxation	NOUN
issue-3010	120	23	.	.	PUNCT
issue-3010	121	1	another	another	DET
issue-3010	121	2	important	important	ADJ
issue-3010	121	3	example	example	NOUN
issue-3010	121	4	is	be	AUX
issue-3010	121	5	shchokin	shchokin	ADJ
issue-3010	121	6	v.	v.	ADP
issue-3010	121	7	ukraine	ukraine	PROPN
issue-3010	121	8	(	(	PUNCT
issue-3010	121	9	2013	2013	NUM
issue-3010	121	10	)	)	PUNCT
issue-3010	121	11	,	,	PUNCT
issue-3010	121	12	where	where	SCONJ
issue-3010	121	13	the	the	DET
issue-3010	121	14	ecthr	ecthr	NOUN
issue-3010	121	15	addressed	address	VERB
issue-3010	121	16	unclear	unclear	ADJ
issue-3010	121	17	tax	tax	NOUN
issue-3010	121	18	laws	law	NOUN
issue-3010	121	19	and	and	CCONJ
issue-3010	121	20	retroactive	retroactive	ADJ
issue-3010	121	21	penalties	penalty	NOUN
issue-3010	121	22	.	.	PUNCT
issue-3010	122	1	the	the	DET
issue-3010	122	2	applicant	applicant	NOUN
issue-3010	122	3	challenged	challenge	VERB
issue-3010	122	4	the	the	DET
issue-3010	122	5	inconsistent	inconsistent	ADJ
issue-3010	122	6	judicial	judicial	ADJ
issue-3010	122	7	practice	practice	NOUN
issue-3010	122	8	and	and	CCONJ
issue-3010	122	9	delayed	delay	VERB
issue-3010	122	10	communication	communication	NOUN
issue-3010	122	11	of	of	ADP
issue-3010	122	12	tax	tax	NOUN
issue-3010	122	13	obligations	obligation	NOUN
issue-3010	122	14	.	.	PUNCT
issue-3010	123	1	the	the	DET
issue-3010	123	2	court	court	NOUN
issue-3010	123	3	determined	determine	VERB
issue-3010	123	4	that	that	SCONJ
issue-3010	123	5	the	the	DET
issue-3010	123	6	retroactive	retroactive	ADJ
issue-3010	123	7	imposition	imposition	NOUN
issue-3010	123	8	of	of	ADP
issue-3010	123	9	tax	tax	NOUN
issue-3010	123	10	liabilities	liability	NOUN
issue-3010	123	11	without	without	ADP
issue-3010	123	12	a	a	DET
issue-3010	123	13	clear	clear	ADJ
issue-3010	123	14	legal	legal	ADJ
issue-3010	123	15	basis	basis	NOUN
issue-3010	123	16	violated	violate	VERB
issue-3010	123	17	article	article	NOUN
issue-3010	123	18	1	1	NUM
issue-3010	123	19	of	of	ADP
issue-3010	123	20	protocol	protocol	NOUN
issue-3010	123	21	no	no	INTJ
issue-3010	123	22	.	.	NOUN
issue-3010	124	1	1	1	X
issue-3010	124	2	.	.	X
issue-3010	124	3	the	the	DET
issue-3010	124	4	ruling	ruling	NOUN
issue-3010	124	5	served	serve	VERB
issue-3010	124	6	to	to	PART
issue-3010	124	7	reinforce	reinforce	VERB
issue-3010	124	8	the	the	DET
issue-3010	124	9	notion	notion	NOUN
issue-3010	124	10	that	that	SCONJ
issue-3010	124	11	the	the	DET
issue-3010	124	12	principle	principle	NOUN
issue-3010	124	13	of	of	ADP
issue-3010	124	14	subsidiarity	subsidiarity	NOUN
issue-3010	124	15	does	do	AUX
issue-3010	124	16	not	not	PART
issue-3010	124	17	serve	serve	VERB
issue-3010	124	18	as	as	ADP
issue-3010	124	19	a	a	DET
issue-3010	124	20	justification	justification	NOUN
issue-3010	124	21	for	for	ADP
issue-3010	124	22	legal	legal	ADJ
issue-3010	124	23	uncertainty	uncertainty	NOUN
issue-3010	124	24	or	or	CCONJ
issue-3010	124	25	retroactivity	retroactivity	NOUN
issue-3010	124	26	in	in	ADP
issue-3010	124	27	the	the	DET
issue-3010	124	28	context	context	NOUN
issue-3010	124	29	of	of	ADP
issue-3010	124	30	taxation	taxation	NOUN
issue-3010	124	31	,	,	PUNCT
issue-3010	124	32	particularly	particularly	ADV
issue-3010	124	33	when	when	SCONJ
issue-3010	124	34	such	such	ADJ
issue-3010	124	35	factors	factor	NOUN
issue-3010	124	36	result	result	VERB
issue-3010	124	37	in	in	ADP
issue-3010	124	38	the	the	DET
issue-3010	124	39	imposition	imposition	NOUN
issue-3010	124	40	of	of	ADP
issue-3010	124	41	excessive	excessive	ADJ
issue-3010	124	42	burdens	burden	NOUN
issue-3010	124	43	.	.	PUNCT
issue-3010	125	1	other	other	ADJ
issue-3010	125	2	important	important	ADJ
issue-3010	125	3	cases	case	NOUN
issue-3010	125	4	,	,	PUNCT
issue-3010	125	5	such	such	ADJ
issue-3010	125	6	as	as	ADP
issue-3010	125	7	national	national	ADJ
issue-3010	125	8	&	&	CCONJ
issue-3010	125	9	provincial	provincial	ADJ
issue-3010	125	10	building	building	NOUN
issue-3010	125	11	society	society	NOUN
issue-3010	125	12	and	and	CCONJ
issue-3010	125	13	others	other	NOUN
issue-3010	125	14	v.	v.	ADP
issue-3010	125	15	the	the	DET
issue-3010	125	16	united	united	PROPN
issue-3010	125	17	kingdom	kingdom	PROPN
issue-3010	125	18	(	(	PUNCT
issue-3010	125	19	1997	1997	NUM
issue-3010	125	20	)	)	PUNCT
issue-3010	125	21	,	,	PUNCT
issue-3010	125	22	highlight	highlight	VERB
issue-3010	125	23	how	how	SCONJ
issue-3010	125	24	the	the	DET
issue-3010	125	25	ecthr	ecthr	NOUN
issue-3010	125	26	handles	handle	VERB
issue-3010	125	27	tax	tax	NOUN
issue-3010	125	28	measures	measure	NOUN
issue-3010	125	29	that	that	PRON
issue-3010	125	30	affect	affect	VERB
issue-3010	125	31	a	a	DET
issue-3010	125	32	broad	broad	ADJ
issue-3010	125	33	group	group	NOUN
issue-3010	125	34	of	of	ADP
issue-3010	125	35	individuals	individual	NOUN
issue-3010	125	36	.	.	PUNCT
issue-3010	126	1	the	the	DET
issue-3010	126	2	court	court	NOUN
issue-3010	126	3	acknowledged	acknowledge	VERB
issue-3010	126	4	the	the	DET
issue-3010	126	5	legitimacy	legitimacy	NOUN
issue-3010	126	6	of	of	ADP
issue-3010	126	7	uk	uk	PROPN
issue-3010	126	8	tax	tax	NOUN
issue-3010	126	9	policy	policy	NOUN
issue-3010	126	10	,	,	PUNCT
issue-3010	126	11	issuing	issue	VERB
issue-3010	126	12	a	a	DET
issue-3010	126	13	caveat	caveat	NOUN
issue-3010	126	14	that	that	SCONJ
issue-3010	126	15	states	state	NOUN
issue-3010	126	16	should	should	AUX
issue-3010	126	17	not	not	PART
issue-3010	126	18	impose	impose	VERB
issue-3010	126	19	an	an	DET
issue-3010	126	20	excessive	excessive	ADJ
issue-3010	126	21	individual	individual	ADJ
issue-3010	126	22	burden	burden	NOUN
issue-3010	126	23	,	,	PUNCT
issue-3010	126	24	even	even	ADV
issue-3010	126	25	in	in	ADP
issue-3010	126	26	pursuit	pursuit	NOUN
issue-3010	126	27	of	of	ADP
issue-3010	126	28	general	general	ADJ
issue-3010	126	29	fiscal	fiscal	ADJ
issue-3010	126	30	objectives	objective	NOUN
issue-3010	126	31	.	.	PUNCT
issue-3010	127	1	similarly	similarly	ADV
issue-3010	127	2	,	,	PUNCT
issue-3010	127	3	in	in	ADP
issue-3010	127	4	j.a	j.a	PROPN
issue-3010	127	5	.	.	PROPN
issue-3010	127	6	pye	pye	PROPN
issue-3010	127	7	(	(	PUNCT
issue-3010	127	8	oxford	oxford	PROPN
issue-3010	127	9	)	)	PUNCT
issue-3010	127	10	ltd	ltd	PROPN
issue-3010	127	11	v.	v.	ADP
issue-3010	127	12	the	the	DET
issue-3010	127	13	united	united	PROPN
issue-3010	127	14	kingdom	kingdom	PROPN
issue-3010	127	15	(	(	PUNCT
issue-3010	127	16	2005	2005	NUM
issue-3010	127	17	)	)	PUNCT
issue-3010	127	18	,	,	PUNCT
issue-3010	127	19	the	the	DET
issue-3010	127	20	ecthr	ecthr	NOUN
issue-3010	127	21	reaffirmed	reaffirm	VERB
issue-3010	127	22	that	that	SCONJ
issue-3010	127	23	state	state	NOUN
issue-3010	127	24	interference	interference	NOUN
issue-3010	127	25	with	with	ADP
issue-3010	127	26	property	property	NOUN
issue-3010	127	27	rights	right	NOUN
issue-3010	127	28	must	must	AUX
issue-3010	127	29	follow	follow	VERB
issue-3010	127	30	a	a	DET
issue-3010	127	31	legitimate	legitimate	ADJ
issue-3010	127	32	aim	aim	NOUN
issue-3010	127	33	and	and	CCONJ
issue-3010	127	34	be	be	AUX
issue-3010	127	35	necessary	necessary	ADJ
issue-3010	127	36	in	in	ADP
issue-3010	127	37	a	a	DET
issue-3010	127	38	democratic	democratic	ADJ
issue-3010	127	39	society	society	NOUN
issue-3010	127	40	.	.	PUNCT
issue-3010	128	1	these	these	DET
issue-3010	128	2	rulings	ruling	NOUN
issue-3010	128	3	demonstrate	demonstrate	VERB
issue-3010	128	4	how	how	SCONJ
issue-3010	128	5	the	the	DET
issue-3010	128	6	ecthr	ecthr	NOUN
issue-3010	128	7	employs	employ	VERB
issue-3010	128	8	the	the	DET
issue-3010	128	9	principle	principle	NOUN
issue-3010	128	10	of	of	ADP
issue-3010	128	11	subsidiarity	subsidiarity	NOUN
issue-3010	128	12	not	not	PART
issue-3010	128	13	as	as	ADP
issue-3010	128	14	a	a	DET
issue-3010	128	15	means	means	NOUN
issue-3010	128	16	of	of	ADP
issue-3010	128	17	withdrawing	withdraw	VERB
issue-3010	128	18	from	from	ADP
issue-3010	128	19	scrutiny	scrutiny	NOUN
issue-3010	128	20	,	,	PUNCT
issue-3010	128	21	but	but	CCONJ
issue-3010	128	22	rather	rather	ADV
issue-3010	128	23	as	as	ADP
issue-3010	128	24	a	a	DET
issue-3010	128	25	mechanism	mechanism	NOUN
issue-3010	128	26	to	to	PART
issue-3010	128	27	guide	guide	VERB
issue-3010	128	28	it	it	PRON
issue-3010	128	29	.	.	PUNCT
issue-3010	129	1	as	as	SCONJ
issue-3010	129	2	saul	saul	PROPN
issue-3010	129	3	(	(	PUNCT
issue-3010	129	4	2017	2017	NUM
issue-3010	129	5	)	)	PUNCT
issue-3010	129	6	observes	observe	VERB
issue-3010	129	7	,	,	PUNCT
issue-3010	129	8	the	the	DET
issue-3010	129	9	court	court	NOUN
issue-3010	129	10	presents	present	VERB
issue-3010	129	11	itself	itself	PRON
issue-3010	129	12	as	as	ADP
issue-3010	129	13	"	"	PUNCT
issue-3010	129	14	subsidiary	subsidiary	NOUN
issue-3010	129	15	to	to	ADP
issue-3010	129	16	national	national	ADJ
issue-3010	129	17	mechanisms	mechanism	NOUN
issue-3010	129	18	"	"	PUNCT
issue-3010	129	19	,	,	PUNCT
issue-3010	129	20	yet	yet	CCONJ
issue-3010	129	21	it	it	PRON
issue-3010	129	22	continues	continue	VERB
issue-3010	129	23	to	to	PART
issue-3010	129	24	fulfil	fulfil	VERB
issue-3010	129	25	a	a	DET
issue-3010	129	26	pivotal	pivotal	ADJ
issue-3010	129	27	role	role	NOUN
issue-3010	129	28	in	in	ADP
issue-3010	129	29	ensuring	ensure	VERB
issue-3010	129	30	that	that	SCONJ
issue-3010	129	31	these	these	DET
issue-3010	129	32	mechanisms	mechanism	NOUN
issue-3010	129	33	adhere	adhere	VERB
issue-3010	129	34	to	to	ADP
issue-3010	129	35	the	the	DET
issue-3010	129	36	standards	standard	NOUN
issue-3010	129	37	set	set	VERB
issue-3010	129	38	out	out	ADP
issue-3010	129	39	in	in	ADP
issue-3010	129	40	the	the	DET
issue-3010	129	41	convention	convention	NOUN
issue-3010	129	42	.	.	PUNCT
issue-3010	130	1	in	in	ADP
issue-3010	130	2	cases	case	NOUN
issue-3010	130	3	related	relate	VERB
issue-3010	130	4	to	to	ADP
issue-3010	130	5	taxation	taxation	NOUN
issue-3010	130	6	,	,	PUNCT
issue-3010	130	7	this	this	DET
issue-3010	130	8	approach	approach	NOUN
issue-3010	130	9	enables	enable	VERB
issue-3010	130	10	the	the	DET
issue-3010	130	11	court	court	NOUN
issue-3010	130	12	to	to	PART
issue-3010	130	13	achieve	achieve	VERB
issue-3010	130	14	a	a	DET
issue-3010	130	15	balance	balance	NOUN
issue-3010	130	16	between	between	ADP
issue-3010	130	17	respecting	respect	VERB
issue-3010	130	18	national	national	ADJ
issue-3010	130	19	sovereignty	sovereignty	NOUN
issue-3010	130	20	and	and	CCONJ
issue-3010	130	21	upholding	uphold	VERB
issue-3010	130	22	minimum	minimum	ADJ
issue-3010	130	23	standards	standard	NOUN
issue-3010	130	24	of	of	ADP
issue-3010	130	25	protection	protection	NOUN
issue-3010	130	26	.	.	PUNCT
issue-3010	131	1	the	the	DET
issue-3010	131	2	broader	broad	ADJ
issue-3010	131	3	importance	importance	NOUN
issue-3010	131	4	of	of	ADP
issue-3010	131	5	this	this	DET
issue-3010	131	6	jurisprudence	jurisprudence	NOUN
issue-3010	131	7	is	be	AUX
issue-3010	131	8	explored	explore	VERB
issue-3010	131	9	in	in	ADP
issue-3010	131	10	attard	attard	PROPN
issue-3010	131	11	and	and	CCONJ
issue-3010	131	12	de	de	PROPN
issue-3010	131	13	albuquerque	albuquerque	PROPN
issue-3010	131	14	’s	’s	PART
issue-3010	131	15	(	(	PUNCT
issue-3010	131	16	2023	2023	NUM
issue-3010	131	17	)	)	PUNCT
issue-3010	131	18	book	book	NOUN
issue-3010	131	19	taxation	taxation	NOUN
issue-3010	131	20	at	at	ADP
issue-3010	131	21	the	the	DET
issue-3010	131	22	european	european	PROPN
issue-3010	131	23	court	court	PROPN
issue-3010	131	24	of	of	ADP
issue-3010	131	25	human	human	ADJ
issue-3010	131	26	rights	right	NOUN
issue-3010	131	27	.	.	PUNCT
issue-3010	132	1	the	the	DET
issue-3010	132	2	authors	author	NOUN
issue-3010	132	3	conducted	conduct	VERB
issue-3010	132	4	a	a	DET
issue-3010	132	5	comprehensive	comprehensive	ADJ
issue-3010	132	6	analysis	analysis	NOUN
issue-3010	132	7	of	of	ADP
issue-3010	132	8	over	over	ADP
issue-3010	132	9	500	500	NUM
issue-3010	132	10	cases	case	NOUN
issue-3010	132	11	,	,	PUNCT
issue-3010	132	12	demonstrating	demonstrate	VERB
issue-3010	132	13	that	that	SCONJ
issue-3010	132	14	tax	tax	NOUN
issue-3010	132	15	measures	measure	NOUN
issue-3010	132	16	can	can	AUX
issue-3010	132	17	give	give	VERB
issue-3010	132	18	rise	rise	NOUN
issue-3010	132	19	to	to	ADP
issue-3010	132	20	not	not	PART
issue-3010	132	21	only	only	ADV
issue-3010	132	22	property	property	NOUN
issue-3010	132	23	-	-	PUNCT
issue-3010	132	24	related	relate	VERB
issue-3010	132	25	issues	issue	NOUN
issue-3010	132	26	but	but	CCONJ
issue-3010	132	27	also	also	ADV
issue-3010	132	28	concerns	concern	VERB
issue-3010	132	29	under	under	ADP
issue-3010	132	30	articles	article	NOUN
issue-3010	132	31	6	6	NUM
issue-3010	132	32	,	,	PUNCT
issue-3010	132	33	8	8	NUM
issue-3010	132	34	,	,	PUNCT
issue-3010	132	35	and	and	CCONJ
issue-3010	132	36	14	14	NUM
issue-3010	132	37	of	of	ADP
issue-3010	132	38	the	the	DET
issue-3010	132	39	convention	convention	NOUN
issue-3010	132	40	.	.	PUNCT
issue-3010	133	1	the	the	DET
issue-3010	133	2	study	study	NOUN
issue-3010	133	3	examines	examine	VERB
issue-3010	133	4	the	the	DET
issue-3010	133	5	limits	limit	NOUN
issue-3010	133	6	of	of	ADP
issue-3010	133	7	judicial	judicial	ADJ
issue-3010	133	8	activism	activism	NOUN
issue-3010	133	9	in	in	ADP
issue-3010	133	10	tax	tax	NOUN
issue-3010	133	11	policy	policy	NOUN
issue-3010	133	12	,	,	PUNCT
issue-3010	133	13	emergency	emergency	NOUN
issue-3010	133	14	fiscal	fiscal	ADJ
issue-3010	133	15	measures	measure	NOUN
issue-3010	133	16	,	,	PUNCT
issue-3010	133	17	and	and	CCONJ
issue-3010	133	18	the	the	DET
issue-3010	133	19	need	need	NOUN
issue-3010	133	20	for	for	ADP
issue-3010	133	21	procedural	procedural	ADJ
issue-3010	133	22	safeguards	safeguard	NOUN
issue-3010	133	23	in	in	ADP
issue-3010	133	24	tax	tax	NOUN
issue-3010	133	25	administration	administration	NOUN
issue-3010	133	26	.	.	PUNCT
issue-3010	134	1	their	their	PRON
issue-3010	134	2	work	work	NOUN
issue-3010	134	3	provides	provide	VERB
issue-3010	134	4	an	an	DET
issue-3010	134	5	advanced	advanced	ADJ
issue-3010	134	6	doctrinal	doctrinal	ADJ
issue-3010	134	7	and	and	CCONJ
issue-3010	134	8	empirical	empirical	ADJ
issue-3010	134	9	map	map	NOUN
issue-3010	134	10	of	of	ADP
issue-3010	134	11	how	how	SCONJ
issue-3010	134	12	the	the	DET
issue-3010	134	13	convention	convention	NOUN
issue-3010	134	14	applies	apply	VERB
issue-3010	134	15	in	in	ADP
issue-3010	134	16	fiscal	fiscal	ADJ
issue-3010	134	17	contexts	context	NOUN
issue-3010	134	18	and	and	CCONJ
issue-3010	134	19	shows	show	VERB
issue-3010	134	20	how	how	SCONJ
issue-3010	134	21	subsidiarity	subsidiarity	NOUN
issue-3010	134	22	operates	operate	VERB
issue-3010	134	23	in	in	ADP
issue-3010	134	24	different	different	ADJ
issue-3010	134	25	kinds	kind	NOUN
issue-3010	134	26	of	of	ADP
issue-3010	134	27	disputes	dispute	NOUN
issue-3010	134	28	.	.	PUNCT
issue-3010	135	1	the	the	DET
issue-3010	135	2	european	european	PROPN
issue-3010	135	3	court	court	PROPN
issue-3010	135	4	of	of	ADP
issue-3010	135	5	human	human	ADJ
issue-3010	135	6	rights	right	NOUN
issue-3010	135	7	'	'	PART
issue-3010	135	8	(	(	PUNCT
issue-3010	135	9	ecthr	ecthr	PROPN
issue-3010	135	10	)	)	PUNCT
issue-3010	135	11	interpretation	interpretation	NOUN
issue-3010	135	12	of	of	ADP
issue-3010	135	13	subsidiarity	subsidiarity	NOUN
issue-3010	135	14	also	also	ADV
issue-3010	135	15	protects	protect	VERB
issue-3010	135	16	the	the	DET
issue-3010	135	17	increasing	increase	VERB
issue-3010	135	18	role	role	NOUN
issue-3010	135	19	of	of	ADP
issue-3010	135	20	local	local	ADJ
issue-3010	135	21	and	and	CCONJ
issue-3010	135	22	regional	regional	ADJ
issue-3010	135	23	authorities	authority	NOUN
issue-3010	135	24	in	in	ADP
issue-3010	135	25	tax	tax	NOUN
issue-3010	135	26	governance	governance	NOUN
issue-3010	135	27	.	.	PUNCT
issue-3010	136	1	as	as	SCONJ
issue-3010	136	2	decentralisation	decentralisation	NOUN
issue-3010	136	3	progresses	progress	VERB
issue-3010	136	4	,	,	PUNCT
issue-3010	136	5	there	there	PRON
issue-3010	136	6	is	be	VERB
issue-3010	136	7	an	an	DET
issue-3010	136	8	observable	observable	ADJ
issue-3010	136	9	shift	shift	NOUN
issue-3010	136	10	in	in	ADP
issue-3010	136	11	the	the	DET
issue-3010	136	12	allocation	allocation	NOUN
issue-3010	136	13	of	of	ADP
issue-3010	136	14	tax	tax	NOUN
issue-3010	136	15	responsibilities	responsibility	NOUN
issue-3010	136	16	to	to	ADP
issue-3010	136	17	the	the	DET
issue-3010	136	18	local	local	ADJ
issue-3010	136	19	level	level	NOUN
issue-3010	136	20	(	(	PUNCT
issue-3010	136	21	see	see	INTJ
issue-3010	136	22	forst	forst	PROPN
issue-3010	136	23	,	,	PUNCT
issue-3010	136	24	d.(n.d	d.(n.d	PROPN
issue-3010	136	25	.	.	PUNCT
issue-3010	136	26	)	)	PUNCT
issue-3010	136	27	)	)	PUNCT
issue-3010	136	28	.	.	PUNCT
issue-3010	137	1	while	while	SCONJ
issue-3010	137	2	this	this	DET
issue-3010	137	3	enhancement	enhancement	NOUN
issue-3010	137	4	of	of	ADP
issue-3010	137	5	responsiveness	responsiveness	NOUN
issue-3010	137	6	and	and	CCONJ
issue-3010	137	7	participation	participation	NOUN
issue-3010	137	8	is	be	AUX
issue-3010	137	9	to	to	PART
issue-3010	137	10	be	be	AUX
issue-3010	137	11	welcomed	welcome	VERB
issue-3010	137	12	,	,	PUNCT
issue-3010	137	13	it	it	PRON
issue-3010	137	14	is	be	AUX
issue-3010	137	15	submitted	submit	VERB
issue-3010	137	16	that	that	SCONJ
issue-3010	137	17	better	well	ADJ
issue-3010	137	18	procedural	procedural	ADJ
issue-3010	137	19	protections	protection	NOUN
issue-3010	137	20	for	for	ADP
issue-3010	137	21	local	local	ADJ
issue-3010	137	22	taxpayers	taxpayer	NOUN
issue-3010	137	23	and	and	CCONJ
issue-3010	137	24	clearer	clear	ADJ
issue-3010	137	25	coordination	coordination	NOUN
issue-3010	137	26	between	between	ADP
issue-3010	137	27	local	local	ADJ
issue-3010	137	28	and	and	CCONJ
issue-3010	137	29	national	national	ADJ
issue-3010	137	30	systems	system	NOUN
issue-3010	137	31	are	be	AUX
issue-3010	137	32	also	also	ADV
issue-3010	137	33	required	require	VERB
issue-3010	137	34	.	.	PUNCT
issue-3010	138	1	subsidiarity	subsidiarity	NOUN
issue-3010	138	2	provides	provide	VERB
issue-3010	138	3	a	a	DET
issue-3010	138	4	framework	framework	NOUN
issue-3010	138	5	for	for	ADP
issue-3010	138	6	understanding	understand	VERB
issue-3010	138	7	these	these	DET
issue-3010	138	8	dynamics	dynamic	NOUN
issue-3010	138	9	,	,	PUNCT
issue-3010	138	10	ensuring	ensure	VERB
issue-3010	138	11	that	that	SCONJ
issue-3010	138	12	local	local	ADJ
issue-3010	138	13	fiscal	fiscal	ADJ
issue-3010	138	14	decisions	decision	NOUN
issue-3010	138	15	respect	respect	VERB
issue-3010	138	16	human	human	ADJ
issue-3010	138	17	rights	right	NOUN
issue-3010	138	18	and	and	CCONJ
issue-3010	138	19	that	that	SCONJ
issue-3010	138	20	the	the	DET
issue-3010	138	21	ecthr	ecthr	NOUN
issue-3010	138	22	is	be	AUX
issue-3010	138	23	able	able	ADJ
issue-3010	138	24	to	to	PART
issue-3010	138	25	intervene	intervene	VERB
issue-3010	138	26	when	when	SCONJ
issue-3010	138	27	local	local	ADJ
issue-3010	138	28	remedies	remedy	NOUN
issue-3010	138	29	fail	fail	VERB
issue-3010	138	30	.	.	PUNCT
issue-3010	139	1	in	in	ADP
issue-3010	139	2	conclusion	conclusion	NOUN
issue-3010	139	3	,	,	PUNCT
issue-3010	139	4	the	the	DET
issue-3010	139	5	court	court	NOUN
issue-3010	139	6	's	's	PART
issue-3010	139	7	case	case	NOUN
issue-3010	139	8	law	law	NOUN
issue-3010	139	9	demonstrates	demonstrate	VERB
issue-3010	139	10	how	how	SCONJ
issue-3010	139	11	subsidiarity	subsidiarity	NOUN
issue-3010	139	12	helps	help	VERB
issue-3010	139	13	balance	balance	VERB
issue-3010	139	14	the	the	DET
issue-3010	139	15	fiscal	fiscal	ADJ
issue-3010	139	16	autonomy	autonomy	NOUN
issue-3010	139	17	of	of	ADP
issue-3010	139	18	states	state	NOUN
issue-3010	139	19	with	with	ADP
issue-3010	139	20	the	the	DET
issue-3010	139	21	duty	duty	NOUN
issue-3010	139	22	to	to	PART
issue-3010	139	23	respect	respect	VERB
issue-3010	139	24	individual	individual	ADJ
issue-3010	139	25	rights	right	NOUN
issue-3010	139	26	.	.	PUNCT
issue-3010	140	1	the	the	DET
issue-3010	140	2	ecthr	ecthr	NOUN
issue-3010	140	3	's	's	PART
issue-3010	140	4	supervisory	supervisory	ADJ
issue-3010	140	5	role	role	NOUN
issue-3010	140	6	in	in	ADP
issue-3010	140	7	protecting	protect	VERB
issue-3010	140	8	fairness	fairness	NOUN
issue-3010	140	9	,	,	PUNCT
issue-3010	140	10	legal	legal	ADJ
issue-3010	140	11	certainty	certainty	NOUN
issue-3010	140	12	,	,	PUNCT
issue-3010	140	13	and	and	CCONJ
issue-3010	140	14	proportionality	proportionality	NOUN
issue-3010	140	15	is	be	AUX
issue-3010	140	16	thus	thus	ADV
issue-3010	140	17	reaffirmed	reaffirm	VERB
issue-3010	140	18	,	,	PUNCT
issue-3010	140	19	whilst	whilst	SCONJ
issue-3010	140	20	national	national	ADJ
issue-3010	140	21	ownership	ownership	NOUN
issue-3010	140	22	of	of	ADP
issue-3010	140	23	tax	tax	NOUN
issue-3010	140	24	policy	policy	NOUN
issue-3010	140	25	is	be	AUX
issue-3010	140	26	reinforced	reinforce	VERB
issue-3010	140	27	.	.	PUNCT
issue-3010	141	1	these	these	DET
issue-3010	141	2	judgments	judgment	NOUN
issue-3010	141	3	are	be	AUX
issue-3010	141	4	of	of	ADP
issue-3010	141	5	particular	particular	ADJ
issue-3010	141	6	relevance	relevance	NOUN
issue-3010	141	7	to	to	ADP
issue-3010	141	8	national	national	ADJ
issue-3010	141	9	governments	government	NOUN
issue-3010	141	10	,	,	PUNCT
issue-3010	141	11	as	as	ADV
issue-3010	141	12	well	well	ADV
issue-3010	141	13	as	as	ADP
issue-3010	141	14	to	to	ADP
issue-3010	141	15	local	local	ADJ
issue-3010	141	16	and	and	CCONJ
issue-3010	141	17	regional	regional	ADJ
issue-3010	141	18	authorities	authority	NOUN
issue-3010	141	19	,	,	PUNCT
issue-3010	141	20	who	who	PRON
issue-3010	141	21	now	now	ADV
issue-3010	141	22	share	share	VERB
issue-3010	141	23	responsibility	responsibility	NOUN
issue-3010	141	24	for	for	ADP
issue-3010	141	25	tax	tax	NOUN
issue-3010	141	26	collection	collection	NOUN
issue-3010	141	27	and	and	CCONJ
issue-3010	141	28	public	public	ADJ
issue-3010	141	29	finance	finance	NOUN
issue-3010	141	30	within	within	ADP
issue-3010	141	31	a	a	DET
issue-3010	141	32	human	human	ADJ
issue-3010	141	33	rightsbased	rightsbase	VERB
issue-3010	141	34	framework	framework	NOUN
issue-3010	141	35	.	.	PUNCT
issue-3010	142	1	4	4	X
issue-3010	142	2	.	.	X
issue-3010	142	3	conclusion	conclusion	NOUN
issue-3010	142	4	the	the	DET
issue-3010	142	5	meaning	meaning	NOUN
issue-3010	142	6	of	of	ADP
issue-3010	142	7	the	the	DET
issue-3010	142	8	subsidiarity	subsidiarity	NOUN
issue-3010	142	9	principle	principle	NOUN
issue-3010	142	10	in	in	ADP
issue-3010	142	11	the	the	DET
issue-3010	142	12	council	council	NOUN
issue-3010	142	13	of	of	ADP
issue-3010	142	14	europe	europe	PROPN
issue-3010	142	15	is	be	AUX
issue-3010	142	16	a	a	DET
issue-3010	142	17	concept	concept	NOUN
issue-3010	142	18	which	which	PRON
issue-3010	142	19	continues	continue	VERB
issue-3010	142	20	to	to	PART
issue-3010	142	21	develop	develop	VERB
issue-3010	142	22	.	.	PUNCT
issue-3010	143	1	an	an	DET
issue-3010	143	2	examination	examination	NOUN
issue-3010	143	3	of	of	ADP
issue-3010	143	4	the	the	DET
issue-3010	143	5	case	case	NOUN
issue-3010	143	6	law	law	NOUN
issue-3010	143	7	of	of	ADP
issue-3010	143	8	the	the	DET
issue-3010	143	9	ecthr	ecthr	NOUN
issue-3010	143	10	reveals	reveal	VERB
issue-3010	143	11	that	that	SCONJ
issue-3010	143	12	subsidiarity	subsidiarity	NOUN
issue-3010	143	13	is	be	AUX
issue-3010	143	14	not	not	PART
issue-3010	143	15	merely	merely	ADV
issue-3010	143	16	a	a	DET
issue-3010	143	17	theoretical	theoretical	ADJ
issue-3010	143	18	concept	concept	NOUN
issue-3010	143	19	.	.	PUNCT
issue-3010	144	1	this	this	PRON
issue-3010	144	2	is	be	AUX
issue-3010	144	3	a	a	DET
issue-3010	144	4	genuine	genuine	ADJ
issue-3010	144	5	legal	legal	ADJ
issue-3010	144	6	instrument	instrument	NOUN
issue-3010	144	7	.	.	PUNCT
issue-3010	145	1	the	the	DET
issue-3010	145	2	court	court	NOUN
issue-3010	145	3	employs	employ	VERB
issue-3010	145	4	this	this	DET
issue-3010	145	5	approach	approach	NOUN
issue-3010	145	6	when	when	SCONJ
issue-3010	145	7	adjudicating	adjudicate	VERB
issue-3010	145	8	on	on	ADP
issue-3010	145	9	contentious	contentious	ADJ
issue-3010	145	10	policy	policy	NOUN
issue-3010	145	11	matters	matter	NOUN
issue-3010	145	12	,	,	PUNCT
issue-3010	145	13	including	include	VERB
issue-3010	145	14	taxation	taxation	NOUN
issue-3010	145	15	.	.	PUNCT
issue-3010	146	1	this	this	DET
issue-3010	146	2	area	area	NOUN
issue-3010	146	3	is	be	AUX
issue-3010	146	4	often	often	ADV
issue-3010	146	5	overlooked	overlook	VERB
issue-3010	146	6	by	by	ADP
issue-3010	146	7	scholars	scholar	NOUN
issue-3010	146	8	,	,	PUNCT
issue-3010	146	9	despite	despite	SCONJ
issue-3010	146	10	its	its	PRON
issue-3010	146	11	significance	significance	NOUN
issue-3010	146	12	.	.	PUNCT
issue-3010	147	1	the	the	DET
issue-3010	147	2	nexus	nexus	NOUN
issue-3010	147	3	between	between	ADP
issue-3010	147	4	tax	tax	NOUN
issue-3010	147	5	policy	policy	NOUN
issue-3010	147	6	and	and	CCONJ
issue-3010	147	7	human	human	ADJ
issue-3010	147	8	rights	right	NOUN
issue-3010	147	9	has	have	AUX
issue-3010	147	10	never	never	ADV
issue-3010	147	11	been	be	AUX
issue-3010	147	12	more	more	ADV
issue-3010	147	13	apparent	apparent	ADJ
issue-3010	147	14	.	.	PUNCT
issue-3010	148	1	local	local	ADJ
issue-3010	148	2	authorities	authority	NOUN
issue-3010	148	3	(	(	PUNCT
issue-3010	148	4	e.g.	e.g.	ADV
issue-3010	148	5	,	,	PUNCT
issue-3010	148	6	municipal	municipal	ADJ
issue-3010	148	7	councils	council	NOUN
issue-3010	148	8	)	)	PUNCT
issue-3010	148	9	are	be	AUX
issue-3010	148	10	assuming	assume	VERB
issue-3010	148	11	an	an	DET
issue-3010	148	12	increased	increase	VERB
issue-3010	148	13	workload	workload	NOUN
issue-3010	148	14	.	.	PUNCT
issue-3010	149	1	the	the	DET
issue-3010	149	2	organisation	organisation	NOUN
issue-3010	149	3	has	have	AUX
issue-3010	149	4	now	now	ADV
issue-3010	149	5	expanded	expand	VERB
issue-3010	149	6	its	its	PRON
issue-3010	149	7	remit	remit	NOUN
issue-3010	149	8	to	to	PART
issue-3010	149	9	include	include	VERB
issue-3010	149	10	social	social	ADJ
issue-3010	149	11	protection	protection	NOUN
issue-3010	149	12	,	,	PUNCT
issue-3010	149	13	the	the	DET
issue-3010	149	14	building	building	NOUN
issue-3010	149	15	of	of	ADP
issue-3010	149	16	resilient	resilient	ADJ
issue-3010	149	17	communities	community	NOUN
issue-3010	149	18	,	,	PUNCT
issue-3010	149	19	and	and	CCONJ
issue-3010	149	20	the	the	DET
issue-3010	149	21	promotion	promotion	NOUN
issue-3010	149	22	of	of	ADP
issue-3010	149	23	fair	fair	ADJ
issue-3010	149	24	governance	governance	NOUN
issue-3010	149	25	.	.	PUNCT
issue-3010	150	1	this	this	DET
issue-3010	150	2	development	development	NOUN
issue-3010	150	3	signifies	signify	VERB
issue-3010	150	4	the	the	DET
issue-3010	150	5	emergence	emergence	NOUN
issue-3010	150	6	of	of	ADP
issue-3010	150	7	a	a	DET
issue-3010	150	8	novel	novel	ADJ
issue-3010	150	9	and	and	CCONJ
issue-3010	150	10	pivotal	pivotal	ADJ
issue-3010	150	11	role	role	NOUN
issue-3010	150	12	for	for	ADP
issue-3010	150	13	subsidiarity	subsidiarity	NOUN
issue-3010	150	14	.	.	PUNCT
issue-3010	151	1	subsidiarity	subsidiarity	NOUN
issue-3010	151	2	also	also	ADV
issue-3010	151	3	protects	protect	VERB
issue-3010	151	4	the	the	DET
issue-3010	151	5	court	court	NOUN
issue-3010	151	6	’s	’s	PART
issue-3010	151	7	legitimacy	legitimacy	NOUN
issue-3010	151	8	.	.	PUNCT
issue-3010	152	1	it	it	PRON
issue-3010	152	2	shows	show	VERB
issue-3010	152	3	that	that	SCONJ
issue-3010	152	4	the	the	DET
issue-3010	152	5	ecthr	ecthr	NOUN
issue-3010	152	6	respects	respect	VERB
issue-3010	152	7	different	different	ADJ
issue-3010	152	8	legal	legal	ADJ
issue-3010	152	9	traditions	tradition	NOUN
issue-3010	152	10	in	in	ADP
issue-3010	152	11	each	each	DET
issue-3010	152	12	country	country	NOUN
issue-3010	152	13	.	.	PUNCT
issue-3010	153	1	but	but	CCONJ
issue-3010	153	2	subsidiarity	subsidiarity	NOUN
issue-3010	153	3	does	do	AUX
issue-3010	153	4	not	not	PART
issue-3010	153	5	mean	mean	VERB
issue-3010	153	6	that	that	SCONJ
issue-3010	153	7	the	the	DET
issue-3010	153	8	court	court	NOUN
issue-3010	153	9	should	should	AUX
issue-3010	153	10	stay	stay	VERB
issue-3010	153	11	silent	silent	ADJ
issue-3010	153	12	.	.	PUNCT
issue-3010	154	1	in	in	ADP
issue-3010	154	2	important	important	ADJ
issue-3010	154	3	cases	case	NOUN
issue-3010	154	4	,	,	PUNCT
issue-3010	154	5	like	like	ADP
issue-3010	154	6	bulves	bulve	NOUN
issue-3010	154	7	ad	ad	NOUN
issue-3010	154	8	v.	v.	ADP
issue-3010	154	9	bulgaria	bulgaria	PROPN
issue-3010	154	10	and	and	CCONJ
issue-3010	154	11	shchokin	shchokin	PROPN
issue-3010	154	12	v.	v.	PROPN
issue-3010	154	13	ukraine	ukraine	PROPN
issue-3010	154	14	,	,	PUNCT
issue-3010	154	15	the	the	DET
issue-3010	154	16	ecthr	ecthr	NOUN
issue-3010	154	17	made	make	VERB
issue-3010	154	18	clear	clear	ADJ
issue-3010	154	19	that	that	SCONJ
issue-3010	154	20	it	it	PRON
issue-3010	154	21	will	will	AUX
issue-3010	154	22	act	act	VERB
issue-3010	154	23	when	when	SCONJ
issue-3010	154	24	tax	tax	NOUN
issue-3010	154	25	rules	rule	NOUN
issue-3010	154	26	are	be	AUX
issue-3010	154	27	unfair	unfair	ADJ
issue-3010	154	28	or	or	CCONJ
issue-3010	154	29	harmful	harmful	ADJ
issue-3010	154	30	.	.	PUNCT
issue-3010	155	1	this	this	DET
issue-3010	155	2	judicious	judicious	ADJ
issue-3010	155	3	combination	combination	NOUN
issue-3010	155	4	of	of	ADP
issue-3010	155	5	respect	respect	NOUN
issue-3010	155	6	and	and	CCONJ
issue-3010	155	7	intervention	intervention	NOUN
issue-3010	155	8	has	have	VERB
issue-3010	155	9	the	the	DET
issue-3010	155	10	potential	potential	NOUN
issue-3010	155	11	to	to	PART
issue-3010	155	12	establish	establish	VERB
issue-3010	155	13	a	a	DET
issue-3010	155	14	more	more	ADV
issue-3010	155	15	effective	effective	ADJ
issue-3010	155	16	model	model	NOUN
issue-3010	155	17	for	for	ADP
issue-3010	155	18	the	the	DET
issue-3010	155	19	collaboration	collaboration	NOUN
issue-3010	155	20	of	of	ADP
issue-3010	155	21	authorities	authority	NOUN
issue-3010	155	22	at	at	ADP
issue-3010	155	23	various	various	ADJ
issue-3010	155	24	levels	level	NOUN
issue-3010	155	25	.	.	PUNCT
issue-3010	156	1	furthermore	furthermore	ADV
issue-3010	156	2	,	,	PUNCT
issue-3010	156	3	it	it	PRON
issue-3010	156	4	demonstrates	demonstrate	VERB
issue-3010	156	5	the	the	DET
issue-3010	156	6	significance	significance	NOUN
issue-3010	156	7	of	of	ADP
issue-3010	156	8	local	local	ADJ
issue-3010	156	9	and	and	CCONJ
issue-3010	156	10	regional	regional	ADJ
issue-3010	156	11	authorities	authority	NOUN
issue-3010	156	12	(	(	PUNCT
issue-3010	156	13	i.e.	i.e.	X
issue-3010	156	14	,	,	PUNCT
issue-3010	156	15	local	local	ADJ
issue-3010	156	16	self	self	NOUN
issue-3010	156	17	-	-	PUNCT
issue-3010	156	18	government	government	NOUN
issue-3010	156	19	bodies	body	NOUN
issue-3010	156	20	)	)	PUNCT
issue-3010	156	21	in	in	ADP
issue-3010	156	22	contemporary	contemporary	PROPN
issue-3010	156	23	europe	europe	PROPN
issue-3010	156	24	.	.	PUNCT
issue-3010	157	1	the	the	DET
issue-3010	157	2	findings	finding	NOUN
issue-3010	157	3	of	of	ADP
issue-3010	157	4	this	this	DET
issue-3010	157	5	article	article	NOUN
issue-3010	157	6	suggest	suggest	VERB
issue-3010	157	7	new	new	ADJ
issue-3010	157	8	avenues	avenue	NOUN
issue-3010	157	9	for	for	ADP
issue-3010	157	10	future	future	ADJ
issue-3010	157	11	research	research	NOUN
issue-3010	157	12	and	and	CCONJ
issue-3010	157	13	practical	practical	ADJ
issue-3010	157	14	reform	reform	NOUN
issue-3010	157	15	.	.	PUNCT
issue-3010	158	1	firstly	firstly	ADV
issue-3010	158	2	,	,	PUNCT
issue-3010	158	3	it	it	PRON
issue-3010	158	4	is	be	AUX
issue-3010	158	5	baltic	baltic	ADJ
issue-3010	158	6	journal	journal	NOUN
issue-3010	158	7	of	of	ADP
issue-3010	158	8	economic	economic	ADJ
issue-3010	158	9	studies	study	NOUN
issue-3010	158	10	16	16	NUM
issue-3010	158	11	vol	vol	NOUN
issue-3010	158	12	.	.	PROPN
issue-3010	159	1	11	11	NUM
issue-3010	160	1	no	no	NOUN
issue-3010	160	2	.	.	NOUN
issue-3010	160	3	4	4	NUM
issue-3010	160	4	,	,	PUNCT
issue-3010	160	5	2025	2025	NUM
issue-3010	160	6	crucial	crucial	ADJ
issue-3010	160	7	to	to	PART
issue-3010	160	8	reinforce	reinforce	VERB
issue-3010	160	9	the	the	DET
issue-3010	160	10	involvement	involvement	NOUN
issue-3010	160	11	of	of	ADP
issue-3010	160	12	local	local	ADJ
issue-3010	160	13	stakeholders	stakeholder	NOUN
issue-3010	160	14	,	,	PUNCT
issue-3010	160	15	including	include	VERB
issue-3010	160	16	local	local	ADJ
issue-3010	160	17	and	and	CCONJ
issue-3010	160	18	regional	regional	ADJ
issue-3010	160	19	authorities	authority	NOUN
issue-3010	160	20	,	,	PUNCT
issue-3010	160	21	in	in	ADP
issue-3010	160	22	the	the	DET
issue-3010	160	23	implementation	implementation	NOUN
issue-3010	160	24	of	of	ADP
issue-3010	160	25	human	human	ADJ
issue-3010	160	26	rights	right	NOUN
issue-3010	160	27	.	.	PUNCT
issue-3010	161	1	these	these	DET
issue-3010	161	2	institutions	institution	NOUN
issue-3010	161	3	are	be	AUX
issue-3010	161	4	at	at	ADP
issue-3010	161	5	the	the	DET
issue-3010	161	6	forefront	forefront	NOUN
issue-3010	161	7	of	of	ADP
issue-3010	161	8	public	public	ADJ
issue-3010	161	9	service	service	NOUN
issue-3010	161	10	delivery	delivery	NOUN
issue-3010	161	11	and	and	CCONJ
issue-3010	161	12	are	be	AUX
issue-3010	161	13	best	well	ADV
issue-3010	161	14	placed	place	VERB
issue-3010	161	15	to	to	PART
issue-3010	161	16	apply	apply	VERB
issue-3010	161	17	the	the	DET
issue-3010	161	18	principles	principle	NOUN
issue-3010	161	19	of	of	ADP
issue-3010	161	20	the	the	DET
issue-3010	161	21	european	european	PROPN
issue-3010	161	22	convention	convention	PROPN
issue-3010	161	23	on	on	ADP
issue-3010	161	24	human	human	ADJ
issue-3010	161	25	rights	right	NOUN
issue-3010	161	26	and	and	CCONJ
issue-3010	161	27	the	the	DET
issue-3010	161	28	european	european	ADJ
issue-3010	161	29	social	social	ADJ
issue-3010	161	30	charter	charter	NOUN
issue-3010	161	31	to	to	ADP
issue-3010	161	32	everyday	everyday	ADJ
issue-3010	161	33	situations	situation	NOUN
issue-3010	161	34	.	.	PUNCT
issue-3010	162	1	however	however	ADV
issue-3010	162	2	,	,	PUNCT
issue-3010	162	3	they	they	PRON
issue-3010	162	4	often	often	ADV
issue-3010	162	5	lack	lack	VERB
issue-3010	162	6	the	the	DET
issue-3010	162	7	necessary	necessary	ADJ
issue-3010	162	8	tools	tool	NOUN
issue-3010	162	9	,	,	PUNCT
issue-3010	162	10	training	training	NOUN
issue-3010	162	11	and	and	CCONJ
issue-3010	162	12	legal	legal	ADJ
issue-3010	162	13	clarity	clarity	NOUN
issue-3010	162	14	to	to	PART
issue-3010	162	15	do	do	VERB
issue-3010	162	16	so	so	ADV
issue-3010	162	17	.	.	PUNCT
issue-3010	163	1	therefore	therefore	ADV
issue-3010	163	2	,	,	PUNCT
issue-3010	163	3	building	build	VERB
issue-3010	163	4	their	their	PRON
issue-3010	163	5	capacity	capacity	NOUN
issue-3010	163	6	must	must	AUX
issue-3010	163	7	become	become	VERB
issue-3010	163	8	a	a	DET
issue-3010	163	9	shared	share	VERB
issue-3010	163	10	responsibility	responsibility	NOUN
issue-3010	163	11	between	between	ADP
issue-3010	163	12	national	national	ADJ
issue-3010	163	13	governments	government	NOUN
issue-3010	163	14	and	and	CCONJ
issue-3010	163	15	european	european	ADJ
issue-3010	163	16	institutions	institution	NOUN
issue-3010	163	17	.	.	PUNCT
issue-3010	164	1	secondly	secondly	ADV
issue-3010	164	2	,	,	PUNCT
issue-3010	164	3	the	the	DET
issue-3010	164	4	principle	principle	NOUN
issue-3010	164	5	of	of	ADP
issue-3010	164	6	subsidiarity	subsidiarity	NOUN
issue-3010	164	7	should	should	AUX
issue-3010	164	8	be	be	AUX
issue-3010	164	9	more	more	ADV
issue-3010	164	10	closely	closely	ADV
issue-3010	164	11	integrated	integrate	VERB
issue-3010	164	12	into	into	ADP
issue-3010	164	13	the	the	DET
issue-3010	164	14	sustainable	sustainable	ADJ
issue-3010	164	15	development	development	NOUN
issue-3010	164	16	goals	goal	NOUN
issue-3010	164	17	(	(	PUNCT
issue-3010	164	18	sdgs	sdgs	ADJ
issue-3010	164	19	)	)	PUNCT
issue-3010	164	20	framework	framework	NOUN
issue-3010	164	21	.	.	PUNCT
issue-3010	165	1	sdg	sdg	NOUN
issue-3010	165	2	11	11	NUM
issue-3010	165	3	(	(	PUNCT
issue-3010	165	4	"	"	PUNCT
issue-3010	165	5	sustainable	sustainable	ADJ
issue-3010	165	6	cities	city	NOUN
issue-3010	165	7	and	and	CCONJ
issue-3010	165	8	communities	community	NOUN
issue-3010	165	9	"	"	PUNCT
issue-3010	165	10	)	)	PUNCT
issue-3010	165	11	and	and	CCONJ
issue-3010	165	12	sdg	sdg	NOUN
issue-3010	165	13	16	16	NUM
issue-3010	165	14	(	(	PUNCT
issue-3010	165	15	"	"	PUNCT
issue-3010	165	16	peace	peace	NOUN
issue-3010	165	17	,	,	PUNCT
issue-3010	165	18	justice	justice	NOUN
issue-3010	165	19	and	and	CCONJ
issue-3010	165	20	strong	strong	ADJ
issue-3010	165	21	institutions	institution	NOUN
issue-3010	165	22	"	"	PUNCT
issue-3010	165	23	)	)	PUNCT
issue-3010	165	24	are	be	AUX
issue-3010	165	25	particularly	particularly	ADV
issue-3010	165	26	relevant	relevant	ADJ
issue-3010	165	27	to	to	ADP
issue-3010	165	28	local	local	ADJ
issue-3010	165	29	self	self	NOUN
issue-3010	165	30	-	-	PUNCT
issue-3010	165	31	governance	governance	NOUN
issue-3010	165	32	.	.	PUNCT
issue-3010	166	1	however	however	ADV
issue-3010	166	2	,	,	PUNCT
issue-3010	166	3	their	their	PRON
issue-3010	166	4	implementation	implementation	NOUN
issue-3010	166	5	in	in	ADP
issue-3010	166	6	europe	europe	PROPN
issue-3010	166	7	remains	remain	VERB
issue-3010	166	8	fragmented	fragmented	ADJ
issue-3010	166	9	and	and	CCONJ
issue-3010	166	10	is	be	AUX
issue-3010	166	11	often	often	ADV
issue-3010	166	12	disconnected	disconnect	VERB
issue-3010	166	13	from	from	ADP
issue-3010	166	14	the	the	DET
issue-3010	166	15	region	region	NOUN
issue-3010	166	16	’s	’s	PART
issue-3010	166	17	legal	legal	ADJ
issue-3010	166	18	framework	framework	NOUN
issue-3010	166	19	.	.	PUNCT
issue-3010	167	1	integrating	integrate	VERB
issue-3010	167	2	the	the	DET
issue-3010	167	3	principle	principle	NOUN
issue-3010	167	4	of	of	ADP
issue-3010	167	5	subsidiarity	subsidiarity	NOUN
issue-3010	167	6	into	into	ADP
issue-3010	167	7	the	the	DET
issue-3010	167	8	implementation	implementation	NOUN
issue-3010	167	9	of	of	ADP
issue-3010	167	10	the	the	DET
issue-3010	167	11	sdgs	sdgs	NOUN
issue-3010	167	12	could	could	AUX
issue-3010	167	13	empower	empower	VERB
issue-3010	167	14	local	local	ADJ
issue-3010	167	15	and	and	CCONJ
issue-3010	167	16	regional	regional	ADJ
issue-3010	167	17	authorities	authority	NOUN
issue-3010	167	18	to	to	PART
issue-3010	167	19	act	act	VERB
issue-3010	167	20	more	more	ADV
issue-3010	167	21	confidently	confidently	ADV
issue-3010	167	22	as	as	ADP
issue-3010	167	23	protectors	protector	NOUN
issue-3010	167	24	of	of	ADP
issue-3010	167	25	rights	right	NOUN
issue-3010	167	26	and	and	CCONJ
issue-3010	167	27	partners	partner	NOUN
issue-3010	167	28	in	in	ADP
issue-3010	167	29	sustainable	sustainable	ADJ
issue-3010	167	30	development	development	NOUN
issue-3010	167	31	.	.	PUNCT
issue-3010	168	1	it	it	PRON
issue-3010	168	2	would	would	AUX
issue-3010	168	3	also	also	ADV
issue-3010	168	4	enable	enable	VERB
issue-3010	168	5	european	european	ADJ
issue-3010	168	6	institutions	institution	NOUN
issue-3010	168	7	to	to	PART
issue-3010	168	8	establish	establish	VERB
issue-3010	168	9	a	a	DET
issue-3010	168	10	more	more	ADV
issue-3010	168	11	consistent	consistent	ADJ
issue-3010	168	12	,	,	PUNCT
issue-3010	168	13	multi	multi	ADJ
issue-3010	168	14	-	-	ADJ
issue-3010	168	15	level	level	ADJ
issue-3010	168	16	governance	governance	NOUN
issue-3010	168	17	model	model	NOUN
issue-3010	168	18	that	that	PRON
issue-3010	168	19	connects	connect	VERB
issue-3010	168	20	global	global	ADJ
issue-3010	168	21	objectives	objective	NOUN
issue-3010	168	22	with	with	ADP
issue-3010	168	23	local	local	ADJ
issue-3010	168	24	circumstances	circumstance	NOUN
issue-3010	168	25	.	.	PUNCT
issue-3010	169	1	furthermore	furthermore	ADV
issue-3010	169	2	,	,	PUNCT
issue-3010	169	3	linking	link	VERB
issue-3010	169	4	the	the	DET
issue-3010	169	5	sdgs	sdgs	NOUN
issue-3010	169	6	with	with	ADP
issue-3010	169	7	european	european	ADJ
issue-3010	169	8	human	human	ADJ
issue-3010	169	9	rights	right	NOUN
issue-3010	169	10	law	law	NOUN
issue-3010	169	11	could	could	AUX
issue-3010	169	12	provide	provide	VERB
issue-3010	169	13	local	local	ADJ
issue-3010	169	14	and	and	CCONJ
issue-3010	169	15	regional	regional	ADJ
issue-3010	169	16	authorities	authority	NOUN
issue-3010	169	17	with	with	ADP
issue-3010	169	18	political	political	ADJ
issue-3010	169	19	guidance	guidance	NOUN
issue-3010	169	20	and	and	CCONJ
issue-3010	169	21	changes	change	NOUN
issue-3010	169	22	to	to	ADP
issue-3010	169	23	their	their	PRON
issue-3010	169	24	legal	legal	ADJ
issue-3010	169	25	status	status	NOUN
issue-3010	169	26	.	.	PUNCT
issue-3010	170	1	when	when	SCONJ
issue-3010	170	2	cities	city	NOUN
issue-3010	170	3	and	and	CCONJ
issue-3010	170	4	regions	region	NOUN
issue-3010	170	5	base	base	VERB
issue-3010	170	6	their	their	PRON
issue-3010	170	7	actions	action	NOUN
issue-3010	170	8	on	on	ADP
issue-3010	170	9	ecthr	ecthr	PROPN
issue-3010	170	10	case	case	NOUN
issue-3010	170	11	law	law	NOUN
issue-3010	170	12	or	or	CCONJ
issue-3010	170	13	the	the	DET
issue-3010	170	14	european	european	ADJ
issue-3010	170	15	social	social	ADJ
issue-3010	170	16	charter	charter	NOUN
issue-3010	170	17	,	,	PUNCT
issue-3010	170	18	they	they	PRON
issue-3010	170	19	are	be	AUX
issue-3010	170	20	operating	operate	VERB
issue-3010	170	21	within	within	ADP
issue-3010	170	22	enforceable	enforceable	ADJ
issue-3010	170	23	legal	legal	ADJ
issue-3010	170	24	frameworks	framework	NOUN
issue-3010	170	25	.	.	PUNCT
issue-3010	171	1	this	this	PRON
issue-3010	171	2	is	be	AUX
issue-3010	171	3	particularly	particularly	ADV
issue-3010	171	4	important	important	ADJ
issue-3010	171	5	in	in	ADP
issue-3010	171	6	policy	policy	NOUN
issue-3010	171	7	areas	area	NOUN
issue-3010	171	8	such	such	ADJ
issue-3010	171	9	as	as	ADP
issue-3010	171	10	housing	housing	NOUN
issue-3010	171	11	,	,	PUNCT
issue-3010	171	12	taxation	taxation	NOUN
issue-3010	171	13	,	,	PUNCT
issue-3010	171	14	health	health	NOUN
issue-3010	171	15	and	and	CCONJ
issue-3010	171	16	social	social	ADJ
issue-3010	171	17	protection	protection	NOUN
issue-3010	171	18	.	.	PUNCT
issue-3010	172	1	subsidiarity	subsidiarity	NOUN
issue-3010	172	2	ensures	ensure	VERB
issue-3010	172	3	that	that	SCONJ
issue-3010	172	4	legal	legal	ADJ
issue-3010	172	5	commitments	commitment	NOUN
issue-3010	172	6	are	be	AUX
issue-3010	172	7	realised	realise	VERB
issue-3010	172	8	through	through	ADP
issue-3010	172	9	concrete	concrete	ADJ
issue-3010	172	10	local	local	ADJ
issue-3010	172	11	action	action	NOUN
issue-3010	172	12	,	,	PUNCT
issue-3010	172	13	rather	rather	ADV
issue-3010	172	14	than	than	ADP
issue-3010	172	15	remaining	remain	VERB
issue-3010	172	16	abstract	abstract	ADJ
issue-3010	172	17	.	.	PUNCT
issue-3010	173	1	in	in	ADP
issue-3010	173	2	this	this	DET
issue-3010	173	3	way	way	NOUN
issue-3010	173	4	,	,	PUNCT
issue-3010	173	5	it	it	PRON
issue-3010	173	6	connects	connect	VERB
issue-3010	173	7	human	human	ADJ
issue-3010	173	8	rights	right	NOUN
issue-3010	173	9	enforcement	enforcement	NOUN
issue-3010	173	10	with	with	ADP
issue-3010	173	11	institutional	institutional	ADJ
issue-3010	173	12	trust	trust	NOUN
issue-3010	173	13	,	,	PUNCT
issue-3010	173	14	transparency	transparency	NOUN
issue-3010	173	15	,	,	PUNCT
issue-3010	173	16	and	and	CCONJ
issue-3010	173	17	responsiveness	responsiveness	NOUN
issue-3010	173	18	.	.	PUNCT
issue-3010	174	1	finally	finally	ADV
issue-3010	174	2	,	,	PUNCT
issue-3010	174	3	this	this	DET
issue-3010	174	4	study	study	NOUN
issue-3010	174	5	makes	make	VERB
issue-3010	174	6	a	a	DET
issue-3010	174	7	valuable	valuable	ADJ
issue-3010	174	8	contribution	contribution	NOUN
issue-3010	174	9	to	to	ADP
issue-3010	174	10	the	the	DET
issue-3010	174	11	growing	grow	VERB
issue-3010	174	12	field	field	NOUN
issue-3010	174	13	at	at	ADP
issue-3010	174	14	the	the	DET
issue-3010	174	15	intersection	intersection	NOUN
issue-3010	174	16	of	of	ADP
issue-3010	174	17	law	law	NOUN
issue-3010	174	18	,	,	PUNCT
issue-3010	174	19	fiscal	fiscal	ADJ
issue-3010	174	20	policy	policy	NOUN
issue-3010	174	21	and	and	CCONJ
issue-3010	174	22	democratic	democratic	ADJ
issue-3010	174	23	governance	governance	NOUN
issue-3010	174	24	.	.	PUNCT
issue-3010	175	1	it	it	PRON
issue-3010	175	2	proposes	propose	VERB
issue-3010	175	3	that	that	SCONJ
issue-3010	175	4	taxation	taxation	NOUN
issue-3010	175	5	is	be	AUX
issue-3010	175	6	not	not	PART
issue-3010	175	7	merely	merely	ADV
issue-3010	175	8	an	an	DET
issue-3010	175	9	economic	economic	ADJ
issue-3010	175	10	instrument	instrument	NOUN
issue-3010	175	11	,	,	PUNCT
issue-3010	175	12	but	but	CCONJ
issue-3010	175	13	also	also	ADV
issue-3010	175	14	a	a	DET
issue-3010	175	15	matter	matter	NOUN
issue-3010	175	16	of	of	ADP
issue-3010	175	17	justice	justice	NOUN
issue-3010	175	18	and	and	CCONJ
issue-3010	175	19	human	human	ADJ
issue-3010	175	20	rights	right	NOUN
issue-3010	175	21	.	.	PUNCT
issue-3010	176	1	when	when	SCONJ
issue-3010	176	2	viewed	view	VERB
issue-3010	176	3	through	through	ADP
issue-3010	176	4	the	the	DET
issue-3010	176	5	lens	lens	NOUN
issue-3010	176	6	of	of	ADP
issue-3010	176	7	subsidiarity	subsidiarity	NOUN
issue-3010	176	8	,	,	PUNCT
issue-3010	176	9	taxation	taxation	NOUN
issue-3010	176	10	becomes	become	VERB
issue-3010	176	11	a	a	DET
issue-3010	176	12	shared	share	VERB
issue-3010	176	13	responsibility	responsibility	NOUN
issue-3010	176	14	between	between	ADP
issue-3010	176	15	different	different	ADJ
issue-3010	176	16	levels	level	NOUN
issue-3010	176	17	of	of	ADP
issue-3010	176	18	government	government	NOUN
issue-3010	176	19	.	.	PUNCT
issue-3010	177	1	this	this	DET
issue-3010	177	2	approach	approach	NOUN
issue-3010	177	3	encourages	encourage	VERB
issue-3010	177	4	courts	court	NOUN
issue-3010	177	5	and	and	CCONJ
issue-3010	177	6	lawmakers	lawmaker	NOUN
issue-3010	177	7	to	to	PART
issue-3010	177	8	consider	consider	VERB
issue-3010	177	9	coordination	coordination	NOUN
issue-3010	177	10	rather	rather	ADV
issue-3010	177	11	than	than	ADP
issue-3010	177	12	control	control	NOUN
issue-3010	177	13	.	.	PUNCT
issue-3010	178	1	future	future	ADJ
issue-3010	178	2	research	research	NOUN
issue-3010	178	3	could	could	AUX
issue-3010	178	4	build	build	VERB
issue-3010	178	5	on	on	ADP
issue-3010	178	6	this	this	DET
issue-3010	178	7	perspective	perspective	NOUN
issue-3010	178	8	by	by	ADP
issue-3010	178	9	conducting	conduct	VERB
issue-3010	178	10	empirical	empirical	ADJ
issue-3010	178	11	studies	study	NOUN
issue-3010	178	12	,	,	PUNCT
issue-3010	178	13	making	make	VERB
issue-3010	178	14	cross	cross	NOUN
issue-3010	178	15	country	country	NOUN
issue-3010	178	16	comparisons	comparison	NOUN
issue-3010	178	17	and	and	CCONJ
issue-3010	178	18	carrying	carry	VERB
issue-3010	178	19	out	out	ADP
issue-3010	178	20	legal	legal	ADJ
issue-3010	178	21	analyses	analysis	NOUN
issue-3010	178	22	.	.	PUNCT
issue-3010	179	1	this	this	DET
issue-3010	179	2	article	article	NOUN
issue-3010	179	3	lays	lay	VERB
issue-3010	179	4	the	the	DET
issue-3010	179	5	groundwork	groundwork	NOUN
issue-3010	179	6	for	for	ADP
issue-3010	179	7	such	such	ADJ
issue-3010	179	8	studies	study	NOUN
issue-3010	179	9	and	and	CCONJ
issue-3010	179	10	asserts	assert	VERB
issue-3010	179	11	that	that	SCONJ
issue-3010	179	12	subsidiarity	subsidiarity	NOUN
issue-3010	179	13	serves	serve	VERB
issue-3010	179	14	as	as	ADP
issue-3010	179	15	more	more	ADJ
issue-3010	179	16	than	than	ADP
issue-3010	179	17	just	just	ADV
issue-3010	179	18	a	a	DET
issue-3010	179	19	limitation	limitation	NOUN
issue-3010	179	20	on	on	ADP
issue-3010	179	21	central	central	ADJ
issue-3010	179	22	authority	authority	NOUN
issue-3010	179	23	;	;	PUNCT
issue-3010	179	24	it	it	PRON
issue-3010	179	25	offers	offer	VERB
issue-3010	179	26	a	a	DET
issue-3010	179	27	blueprint	blueprint	NOUN
issue-3010	179	28	for	for	ADP
issue-3010	179	29	a	a	DET
issue-3010	179	30	europe	europe	NOUN
issue-3010	179	31	that	that	PRON
issue-3010	179	32	is	be	AUX
issue-3010	179	33	fairer	fair	ADJ
issue-3010	179	34	,	,	PUNCT
issue-3010	179	35	more	more	ADV
issue-3010	179	36	resilient	resilient	ADJ
issue-3010	179	37	,	,	PUNCT
issue-3010	179	38	and	and	CCONJ
issue-3010	179	39	more	more	ADJ
issue-3010	179	40	human	human	NOUN
issue-3010	179	41	-	-	PUNCT
issue-3010	179	42	centred	centre	VERB
issue-3010	179	43	.	.	PUNCT
issue-3010	180	1	references	reference	NOUN
issue-3010	180	2	:	:	PUNCT
issue-3010	181	1	attard	attard	PROPN
issue-3010	181	2	,	,	PUNCT
issue-3010	181	3	r.	r.	PROPN
issue-3010	181	4	,	,	PUNCT
issue-3010	181	5	&	&	CCONJ
issue-3010	181	6	de	de	X
issue-3010	181	7	albuquerque	albuquerque	PROPN
issue-3010	181	8	,	,	PUNCT
issue-3010	181	9	p.	p.	NOUN
issue-3010	181	10	p.	p.	NOUN
issue-3010	181	11	(	(	PUNCT
issue-3010	181	12	2023	2023	NUM
issue-3010	181	13	)	)	PUNCT
issue-3010	181	14	.	.	PUNCT
issue-3010	182	1	taxation	taxation	NOUN
issue-3010	182	2	at	at	ADP
issue-3010	182	3	the	the	DET
issue-3010	182	4	european	european	PROPN
issue-3010	182	5	court	court	PROPN
issue-3010	182	6	of	of	ADP
issue-3010	182	7	human	human	ADJ
issue-3010	182	8	rights	right	NOUN
issue-3010	182	9	.	.	PUNCT
issue-3010	183	1	wolters	wolters	PROPN
issue-3010	183	2	kluwer	kluwer	PROPN
issue-3010	183	3	law	law	PROPN
issue-3010	183	4	international	international	PROPN
issue-3010	183	5	.	.	PUNCT
issue-3010	183	6	backhaus	backhaus	PROPN
issue-3010	183	7	,	,	PUNCT
issue-3010	183	8	u.	u.	PROPN
issue-3010	183	9	g.	g.	PROPN
issue-3010	183	10	(	(	PUNCT
issue-3010	183	11	1997	1997	NUM
issue-3010	183	12	)	)	PUNCT
issue-3010	183	13	.	.	PUNCT
issue-3010	184	1	subsidiarity	subsidiarity	NOUN
issue-3010	184	2	and	and	CCONJ
issue-3010	184	3	ecologically	ecologically	ADV
issue-3010	184	4	based	base	VERB
issue-3010	184	5	taxation	taxation	NOUN
issue-3010	184	6	:	:	PUNCT
issue-3010	184	7	a	a	DET
issue-3010	184	8	european	european	ADJ
issue-3010	184	9	constitutional	constitutional	ADJ
issue-3010	184	10	perspective	perspective	NOUN
issue-3010	184	11	.	.	PUNCT
issue-3010	185	1	public	public	ADJ
issue-3010	185	2	choice	choice	NOUN
issue-3010	185	3	,	,	PUNCT
issue-3010	185	4	90(3	90(3	NOUN
issue-3010	185	5	)	)	PUNCT
issue-3010	185	6	,	,	PUNCT
issue-3010	185	7	281–310	281–310	NUM
issue-3010	185	8	.	.	PUNCT
issue-3010	186	1	doi	doi	PROPN
issue-3010	186	2	:	:	PUNCT
issue-3010	186	3	https://doi.org/10.1023/a:1005009527060	https://doi.org/10.1023/a:1005009527060	PROPN
issue-3010	186	4	council	council	PROPN
issue-3010	186	5	of	of	ADP
issue-3010	186	6	europe	europe	PROPN
issue-3010	186	7	(	(	PUNCT
issue-3010	186	8	2010	2010	NUM
issue-3010	186	9	)	)	PUNCT
issue-3010	186	10	.	.	PUNCT
issue-3010	187	1	interlaken	interlaken	PROPN
issue-3010	187	2	declaration	declaration	PROPN
issue-3010	187	3	.	.	PUNCT
issue-3010	188	1	available	available	ADJ
issue-3010	188	2	at	at	ADP
issue-3010	188	3	:	:	PUNCT
issue-3010	188	4	https://www.echr.coe.int/documents/2010	https://www.echr.coe.int/documents/2010	X
issue-3010	188	5	_	_	PUNCT
issue-3010	188	6	interlaken_finaldeclaration_eng.pdf	interlaken_finaldeclaration_eng.pdf	PROPN
issue-3010	188	7	council	council	PROPN
issue-3010	188	8	of	of	ADP
issue-3010	188	9	europe	europe	PROPN
issue-3010	188	10	(	(	PUNCT
issue-3010	188	11	2011	2011	NUM
issue-3010	188	12	)	)	PUNCT
issue-3010	188	13	.	.	PUNCT
issue-3010	189	1	izmir	izmir	PROPN
issue-3010	189	2	declaration	declaration	PROPN
issue-3010	189	3	.	.	PUNCT
issue-3010	190	1	available	available	ADJ
issue-3010	190	2	at	at	ADP
issue-3010	190	3	:	:	PUNCT
issue-3010	190	4	https://www.echr.coe.int/documents/2011_izmir	https://www.echr.coe.int/documents/2011_izmir	X
issue-3010	190	5	_	_	DET
issue-3010	190	6	finaldeclaration_eng.pdf	finaldeclaration_eng.pdf	PROPN
issue-3010	190	7	dzehtsiarou	dzehtsiarou	PROPN
issue-3010	190	8	,	,	PUNCT
issue-3010	190	9	k.	k.	PROPN
issue-3010	190	10	(	(	PUNCT
issue-3010	190	11	2022	2022	NUM
issue-3010	190	12	)	)	PUNCT
issue-3010	190	13	.	.	PUNCT
issue-3010	191	1	can	can	AUX
issue-3010	191	2	the	the	DET
issue-3010	191	3	european	european	PROPN
issue-3010	191	4	court	court	PROPN
issue-3010	191	5	of	of	ADP
issue-3010	191	6	human	human	ADJ
issue-3010	191	7	rights	right	NOUN
issue-3010	191	8	shape	shape	VERB
issue-3010	191	9	european	european	ADJ
issue-3010	191	10	public	public	ADJ
issue-3010	191	11	order	order	NOUN
issue-3010	191	12	?	?	PUNCT
issue-3010	192	1	cambridge	cambridge	PROPN
issue-3010	192	2	university	university	PROPN
issue-3010	192	3	press	press	NOUN
issue-3010	192	4	.	.	PUNCT
issue-3010	193	1	european	european	PROPN
issue-3010	193	2	court	court	PROPN
issue-3010	193	3	of	of	ADP
issue-3010	193	4	human	human	ADJ
issue-3010	193	5	rights	right	NOUN
issue-3010	193	6	(	(	PUNCT
issue-3010	193	7	1995	1995	NUM
issue-3010	193	8	)	)	PUNCT
issue-3010	193	9	.	.	PUNCT
issue-3010	194	1	gasus	gasus	PROPN
issue-3010	194	2	dosierund	dosierund	NOUN
issue-3010	194	3	fördertechnik	fördertechnik	PROPN
issue-3010	194	4	gmbh	gmbh	PROPN
issue-3010	194	5	v.	v.	ADP
issue-3010	194	6	the	the	DET
issue-3010	194	7	netherlands	netherlands	PROPN
issue-3010	194	8	(	(	PUNCT
issue-3010	194	9	application	application	NOUN
issue-3010	194	10	no	no	NOUN
issue-3010	194	11	.	.	PROPN
issue-3010	194	12	15375/89	15375/89	NUM
issue-3010	194	13	)	)	PUNCT
issue-3010	194	14	.	.	PUNCT
issue-3010	195	1	judgment	judgment	NOUN
issue-3010	195	2	of	of	ADP
issue-3010	195	3	23	23	NUM
issue-3010	195	4	february	february	NOUN
issue-3010	195	5	1995	1995	NUM
issue-3010	195	6	.	.	PUNCT
issue-3010	196	1	available	available	ADJ
issue-3010	196	2	at	at	ADP
issue-3010	196	3	:	:	PUNCT
issue-3010	196	4	https://hudoc.echr.coe.int/eng?i=001-57919	https://hudoc.echr.coe.int/eng?i=001-57919	PROPN
issue-3010	196	5	european	european	ADJ
issue-3010	196	6	court	court	PROPN
issue-3010	196	7	of	of	ADP
issue-3010	196	8	human	human	ADJ
issue-3010	196	9	rights	right	NOUN
issue-3010	196	10	(	(	PUNCT
issue-3010	196	11	1997	1997	NUM
issue-3010	196	12	)	)	PUNCT
issue-3010	196	13	.	.	PUNCT
issue-3010	197	1	national	national	PROPN
issue-3010	197	2	&	&	CCONJ
issue-3010	197	3	provincial	provincial	ADJ
issue-3010	197	4	building	building	PROPN
issue-3010	197	5	society	society	NOUN
issue-3010	197	6	,	,	PUNCT
issue-3010	197	7	leeds	leed	VERB
issue-3010	197	8	permanent	permanent	ADJ
issue-3010	197	9	building	building	NOUN
issue-3010	197	10	society	society	NOUN
issue-3010	197	11	and	and	CCONJ
issue-3010	197	12	yorkshire	yorkshire	PROPN
issue-3010	197	13	building	building	NOUN
issue-3010	197	14	society	society	NOUN
issue-3010	197	15	v.	v.	ADP
issue-3010	197	16	the	the	DET
issue-3010	197	17	united	united	PROPN
issue-3010	197	18	kingdom	kingdom	PROPN
issue-3010	197	19	(	(	PUNCT
issue-3010	197	20	application	application	NOUN
issue-3010	197	21	nos	nos	NOUN
issue-3010	197	22	.	.	PROPN
issue-3010	197	23	21319/93	21319/93	NUM
issue-3010	197	24	,	,	PUNCT
issue-3010	197	25	21449/93	21449/93	NUM
issue-3010	197	26	,	,	PUNCT
issue-3010	197	27	21675/93	21675/93	NUM
issue-3010	197	28	)	)	PUNCT
issue-3010	197	29	.	.	PUNCT
issue-3010	198	1	judgment	judgment	NOUN
issue-3010	198	2	of	of	ADP
issue-3010	198	3	23	23	NUM
issue-3010	198	4	october	october	NOUN
issue-3010	198	5	1997	1997	NUM
issue-3010	198	6	.	.	PUNCT
issue-3010	199	1	available	available	ADJ
issue-3010	199	2	at	at	ADP
issue-3010	199	3	:	:	PUNCT
issue-3010	199	4	https://hudoc.echr.coe.int/eng?i=001-58113	https://hudoc.echr.coe.int/eng?i=001-58113	PROPN
issue-3010	199	5	european	european	PROPN
issue-3010	199	6	court	court	PROPN
issue-3010	199	7	of	of	ADP
issue-3010	199	8	human	human	ADJ
issue-3010	199	9	rights	right	NOUN
issue-3010	199	10	(	(	PUNCT
issue-3010	199	11	2001	2001	NUM
issue-3010	199	12	)	)	PUNCT
issue-3010	199	13	.	.	PUNCT
issue-3010	200	1	ferrazzini	ferrazzini	PROPN
issue-3010	200	2	v.	v.	PROPN
issue-3010	200	3	italy	italy	PROPN
issue-3010	200	4	(	(	PUNCT
issue-3010	200	5	application	application	NOUN
issue-3010	200	6	no	no	NOUN
issue-3010	200	7	.	.	PUNCT
issue-3010	200	8	44759/98	44759/98	NUM
issue-3010	200	9	)	)	PUNCT
issue-3010	200	10	.	.	PUNCT
issue-3010	201	1	judgment	judgment	NOUN
issue-3010	201	2	of	of	ADP
issue-3010	201	3	12	12	NUM
issue-3010	201	4	july	july	PROPN
issue-3010	201	5	2001	2001	NUM
issue-3010	201	6	.	.	PUNCT
issue-3010	202	1	available	available	ADJ
issue-3010	202	2	at	at	ADP
issue-3010	202	3	:	:	PUNCT
issue-3010	202	4	https://hudoc.echr.coe.int/eng?i=001-59530	https://hudoc.echr.coe.int/eng?i=001-59530	PROPN
issue-3010	202	5	european	european	PROPN
issue-3010	202	6	court	court	PROPN
issue-3010	202	7	of	of	ADP
issue-3010	202	8	human	human	ADJ
issue-3010	202	9	rights	right	NOUN
issue-3010	202	10	(	(	PUNCT
issue-3010	202	11	2005	2005	NUM
issue-3010	202	12	)	)	PUNCT
issue-3010	202	13	.	.	PUNCT
issue-3010	203	1	j.a	j.a	PROPN
issue-3010	203	2	.	.	PROPN
issue-3010	203	3	pye	pye	PROPN
issue-3010	203	4	(	(	PUNCT
issue-3010	203	5	oxford	oxford	PROPN
issue-3010	203	6	)	)	PUNCT
issue-3010	203	7	ltd	ltd	PROPN
issue-3010	203	8	v.	v.	ADP
issue-3010	203	9	the	the	DET
issue-3010	203	10	united	united	PROPN
issue-3010	203	11	kingdom	kingdom	PROPN
issue-3010	203	12	(	(	PUNCT
issue-3010	203	13	application	application	NOUN
issue-3010	203	14	no	no	NOUN
issue-3010	203	15	.	.	PROPN
issue-3010	203	16	44302/02	44302/02	NUM
issue-3010	203	17	)	)	PUNCT
issue-3010	203	18	.	.	PUNCT
issue-3010	204	1	judgment	judgment	NOUN
issue-3010	204	2	of	of	ADP
issue-3010	204	3	30	30	NUM
issue-3010	204	4	august	august	PROPN
issue-3010	204	5	2005	2005	NUM
issue-3010	204	6	.	.	PUNCT
issue-3010	205	1	available	available	ADJ
issue-3010	205	2	at	at	ADP
issue-3010	205	3	:	:	PUNCT
issue-3010	205	4	https://hudoc.echr.coe.int/eng?i=001-70230	https://hudoc.echr.coe.int/eng?i=001-70230	PROPN
issue-3010	205	5	european	european	PROPN
issue-3010	205	6	court	court	PROPN
issue-3010	205	7	of	of	ADP
issue-3010	205	8	human	human	ADJ
issue-3010	205	9	rights	right	NOUN
issue-3010	205	10	(	(	PUNCT
issue-3010	205	11	2009	2009	NUM
issue-3010	205	12	)	)	PUNCT
issue-3010	205	13	.	.	PUNCT
issue-3010	206	1	bulves	bulve	VERB
issue-3010	206	2	ad	ad	NOUN
issue-3010	206	3	v.	v.	ADP
issue-3010	206	4	bulgaria	bulgaria	PROPN
issue-3010	206	5	(	(	PUNCT
issue-3010	206	6	application	application	NOUN
issue-3010	206	7	no	no	NOUN
issue-3010	206	8	.	.	PROPN
issue-3010	206	9	3991/03	3991/03	NUM
issue-3010	206	10	)	)	PUNCT
issue-3010	206	11	.	.	PUNCT
issue-3010	207	1	judgment	judgment	NOUN
issue-3010	207	2	of	of	ADP
issue-3010	207	3	22	22	NUM
issue-3010	207	4	january	january	PROPN
issue-3010	207	5	2009	2009	NUM
issue-3010	207	6	.	.	PUNCT
issue-3010	208	1	available	available	ADJ
issue-3010	208	2	at	at	ADP
issue-3010	208	3	:	:	PUNCT
issue-3010	208	4	https://hudoc.echr.coe.int/eng?i=001-90656	https://hudoc.echr.coe.int/eng?i=001-90656	PROPN
issue-3010	208	5	european	european	PROPN
issue-3010	208	6	court	court	PROPN
issue-3010	208	7	of	of	ADP
issue-3010	208	8	human	human	ADJ
issue-3010	208	9	rights	right	NOUN
issue-3010	208	10	(	(	PUNCT
issue-3010	208	11	2013	2013	NUM
issue-3010	208	12	)	)	PUNCT
issue-3010	208	13	.	.	PUNCT
issue-3010	209	1	shchokin	shchokin	PROPN
issue-3010	209	2	v.	v.	ADP
issue-3010	209	3	ukraine	ukraine	PROPN
issue-3010	209	4	(	(	PUNCT
issue-3010	209	5	applications	application	NOUN
issue-3010	209	6	nos	nos	X
issue-3010	209	7	.	.	PROPN
issue-3010	209	8	23759/03	23759/03	NUM
issue-3010	209	9	and	and	CCONJ
issue-3010	209	10	37943/06	37943/06	NUM
issue-3010	209	11	)	)	PUNCT
issue-3010	209	12	.	.	PUNCT
issue-3010	210	1	judgment	judgment	NOUN
issue-3010	210	2	of	of	ADP
issue-3010	210	3	14	14	NUM
issue-3010	210	4	october	october	PROPN
issue-3010	210	5	2013	2013	NUM
issue-3010	210	6	.	.	PUNCT
issue-3010	211	1	available	available	ADJ
issue-3010	211	2	at	at	ADP
issue-3010	211	3	:	:	PUNCT
issue-3010	211	4	https://hudoc.echr.coe.int/eng?i=001-126129	https://hudoc.echr.coe.int/eng?i=001-126129	PROPN
issue-3010	211	5	føllesdal	føllesdal	NOUN
issue-3010	211	6	,	,	PUNCT
issue-3010	211	7	a.	a.	NOUN
issue-3010	211	8	(	(	PUNCT
issue-3010	211	9	2014	2014	NUM
issue-3010	211	10	)	)	PUNCT
issue-3010	211	11	.	.	PUNCT
issue-3010	212	1	the	the	DET
issue-3010	212	2	principle	principle	NOUN
issue-3010	212	3	of	of	ADP
issue-3010	212	4	subsidiarity	subsidiarity	NOUN
issue-3010	212	5	as	as	ADP
issue-3010	212	6	a	a	DET
issue-3010	212	7	constitutional	constitutional	ADJ
issue-3010	212	8	principle	principle	NOUN
issue-3010	212	9	in	in	ADP
issue-3010	212	10	international	international	ADJ
issue-3010	212	11	law	law	NOUN
issue-3010	212	12	.	.	PUNCT
issue-3010	213	1	international	international	ADJ
issue-3010	213	2	journal	journal	PROPN
issue-3010	213	3	of	of	ADP
issue-3010	213	4	constitutional	constitutional	ADJ
issue-3010	213	5	law	law	NOUN
issue-3010	213	6	,	,	PUNCT
issue-3010	213	7	12(2	12(2	NUM
issue-3010	213	8	)	)	PUNCT
issue-3010	213	9	,	,	PUNCT
issue-3010	213	10	447–468	447–468	NUM
issue-3010	213	11	.	.	PUNCT
issue-3010	214	1	doi	doi	NOUN
issue-3010	214	2	:	:	PUNCT
issue-3010	214	3	https://doi.org/10.1017/s2045381712000123	https://doi.org/10.1017/s2045381712000123	NUM
issue-3010	214	4	forst	forst	PROPN
issue-3010	214	5	,	,	PUNCT
issue-3010	214	6	d.	d.	PROPN
issue-3010	214	7	(	(	PUNCT
issue-3010	214	8	n.d	n.d	PROPN
issue-3010	214	9	.	.	PROPN
issue-3010	214	10	)	)	PUNCT
issue-3010	214	11	.	.	PUNCT
issue-3010	215	1	the	the	DET
issue-3010	215	2	execution	execution	NOUN
issue-3010	215	3	of	of	ADP
issue-3010	215	4	judgments	judgment	NOUN
issue-3010	215	5	of	of	ADP
issue-3010	215	6	the	the	DET
issue-3010	215	7	european	european	PROPN
issue-3010	215	8	court	court	PROPN
issue-3010	215	9	of	of	ADP
issue-3010	215	10	human	human	ADJ
issue-3010	215	11	rights	right	NOUN
issue-3010	215	12	.	.	PUNCT
issue-3010	216	1	limits	limit	NOUN
issue-3010	216	2	and	and	CCONJ
issue-3010	216	3	ways	way	NOUN
issue-3010	216	4	ahead	ahead	ADV
issue-3010	216	5	.	.	PUNCT
issue-3010	217	1	international	international	ADJ
issue-3010	217	2	constitutional	constitutional	ADJ
issue-3010	217	3	law	law	NOUN
issue-3010	217	4	journal	journal	NOUN
issue-3010	217	5	.	.	PUNCT
issue-3010	218	1	available	available	ADJ
issue-3010	218	2	at	at	ADP
issue-3010	218	3	:	:	PUNCT
issue-3010	218	4	https://www.icl-journal.com/media/icl_thesis	https://www.icl-journal.com/media/icl_thesis	VERB
issue-3010	218	5	_	_	PUNCT
issue-3010	218	6	vol_7_3_13.pdf	vol_7_3_13.pdf	PROPN
issue-3010	218	7	baltic	baltic	PROPN
issue-3010	218	8	journal	journal	PROPN
issue-3010	218	9	of	of	ADP
issue-3010	218	10	economic	economic	ADJ
issue-3010	218	11	studies	study	NOUN
issue-3010	218	12	17	17	NUM
issue-3010	218	13	vol	vol	NOUN
issue-3010	218	14	.	.	PROPN
issue-3010	219	1	11	11	NUM
issue-3010	220	1	no	no	NOUN
issue-3010	220	2	.	.	NOUN
issue-3010	221	1	4	4	NUM
issue-3010	221	2	,	,	PUNCT
issue-3010	221	3	2025	2025	NUM
issue-3010	221	4	lambert	lambert	PROPN
issue-3010	221	5	,	,	PUNCT
issue-3010	221	6	e.	e.	PROPN
issue-3010	221	7	(	(	PUNCT
issue-3010	221	8	2018	2018	NUM
issue-3010	221	9	)	)	PUNCT
issue-3010	221	10	.	.	PUNCT
issue-3010	222	1	execution	execution	NOUN
issue-3010	222	2	of	of	ADP
issue-3010	222	3	judgment	judgment	NOUN
issue-3010	222	4	:	:	PUNCT
issue-3010	222	5	european	european	ADJ
issue-3010	222	6	court	court	NOUN
issue-3010	222	7	of	of	ADP
issue-3010	222	8	human	human	ADJ
issue-3010	222	9	rights	right	NOUN
issue-3010	222	10	(	(	PUNCT
issue-3010	222	11	ecthr	ecthr	PROPN
issue-3010	222	12	)	)	PUNCT
issue-3010	222	13	.	.	PUNCT
issue-3010	223	1	in	in	ADP
issue-3010	223	2	max	max	PROPN
issue-3010	223	3	planck	planck	NOUN
issue-3010	223	4	encyclopedia	encyclopedia	NOUN
issue-3010	223	5	of	of	ADP
issue-3010	223	6	international	international	ADJ
issue-3010	223	7	procedural	procedural	ADJ
issue-3010	223	8	law	law	NOUN
issue-3010	223	9	(	(	PUNCT
issue-3010	223	10	mpeipro	mpeipro	ADJ
issue-3010	223	11	)	)	PUNCT
issue-3010	223	12	.	.	PUNCT
issue-3010	224	1	available	available	ADJ
issue-3010	224	2	at	at	ADP
issue-3010	224	3	:	:	PUNCT
issue-3010	224	4	https://www.mpeipro.com	https://www.mpeipro.com	X
issue-3010	224	5	nicolaidis	nicolaidis	PROPN
issue-3010	224	6	,	,	PUNCT
issue-3010	224	7	k.	k.	PROPN
issue-3010	224	8	(	(	PUNCT
issue-3010	224	9	2013	2013	NUM
issue-3010	224	10	)	)	PUNCT
issue-3010	224	11	.	.	PUNCT
issue-3010	225	1	european	european	ADJ
issue-3010	225	2	democracy	democracy	NOUN
issue-3010	225	3	and	and	CCONJ
issue-3010	225	4	its	its	PRON
issue-3010	225	5	crisis	crisis	NOUN
issue-3010	225	6	.	.	PUNCT
issue-3010	226	1	journal	journal	NOUN
issue-3010	226	2	of	of	ADP
issue-3010	226	3	common	common	ADJ
issue-3010	226	4	market	market	NOUN
issue-3010	226	5	studies	study	NOUN
issue-3010	226	6	,	,	PUNCT
issue-3010	226	7	51(2	51(2	NUM
issue-3010	226	8	)	)	PUNCT
issue-3010	226	9	,	,	PUNCT
issue-3010	226	10	351–369	351–369	NUM
issue-3010	226	11	.	.	PUNCT
issue-3010	227	1	doi	doi	NOUN
issue-3010	227	2	:	:	PUNCT
issue-3010	227	3	https://doi.org/10.1111/jcms.12006	https://doi.org/10.1111/jcms.12006	ADJ
issue-3010	227	4	nussberger	nussberger	NOUN
issue-3010	227	5	,	,	PUNCT
issue-3010	227	6	a.	a.	NOUN
issue-3010	227	7	(	(	PUNCT
issue-3010	227	8	2020	2020	NUM
issue-3010	227	9	)	)	PUNCT
issue-3010	227	10	.	.	PUNCT
issue-3010	228	1	the	the	DET
issue-3010	228	2	european	european	PROPN
issue-3010	228	3	court	court	PROPN
issue-3010	228	4	of	of	ADP
issue-3010	228	5	human	human	ADJ
issue-3010	228	6	rights	right	NOUN
issue-3010	228	7	at	at	ADP
issue-3010	228	8	sixty	sixty	NUM
issue-3010	228	9	–	–	PUNCT
issue-3010	228	10	challenges	challenge	NOUN
issue-3010	228	11	and	and	CCONJ
issue-3010	228	12	perspectives	perspective	NOUN
issue-3010	228	13	.	.	PUNCT
issue-3010	229	1	european	european	ADJ
issue-3010	229	2	convention	convention	PROPN
issue-3010	229	3	on	on	ADP
issue-3010	229	4	human	human	ADJ
issue-3010	229	5	rights	right	NOUN
issue-3010	229	6	law	law	NOUN
issue-3010	229	7	review	review	NOUN
issue-3010	229	8	,	,	PUNCT
issue-3010	229	9	1(1	1(1	NUM
issue-3010	229	10	)	)	PUNCT
issue-3010	229	11	,	,	PUNCT
issue-3010	229	12	11–13	11–13	NUM
issue-3010	229	13	.	.	PUNCT
issue-3010	229	14	doi	doi	NOUN
issue-3010	229	15	:	:	PUNCT
issue-3010	229	16	https://doi.org/10.1007/s12301-020-00325-w	https://doi.org/10.1007/s12301-020-00325-w	PROPN
issue-3010	229	17	saul	saul	PROPN
issue-3010	229	18	,	,	PUNCT
issue-3010	229	19	m.	m.	NOUN
issue-3010	229	20	(	(	PUNCT
issue-3010	229	21	2017	2017	NUM
issue-3010	229	22	)	)	PUNCT
issue-3010	229	23	.	.	PUNCT
issue-3010	230	1	how	how	SCONJ
issue-3010	230	2	does	do	AUX
issue-3010	230	3	,	,	PUNCT
issue-3010	230	4	could	could	AUX
issue-3010	230	5	,	,	PUNCT
issue-3010	230	6	and	and	CCONJ
issue-3010	230	7	should	should	AUX
issue-3010	230	8	the	the	DET
issue-3010	230	9	international	international	ADJ
issue-3010	230	10	human	human	ADJ
issue-3010	230	11	rights	right	NOUN
issue-3010	230	12	judiciary	judiciary	NOUN
issue-3010	230	13	interact	interact	VERB
issue-3010	230	14	with	with	ADP
issue-3010	230	15	national	national	ADJ
issue-3010	230	16	parliaments	parliament	NOUN
issue-3010	230	17	?	?	PUNCT
issue-3010	231	1	in	in	ADP
issue-3010	231	2	the	the	DET
issue-3010	231	3	future	future	NOUN
issue-3010	231	4	of	of	ADP
issue-3010	231	5	international	international	ADJ
issue-3010	231	6	human	human	ADJ
issue-3010	231	7	rights	right	NOUN
issue-3010	231	8	law	law	NOUN
issue-3010	231	9	,	,	PUNCT
issue-3010	231	10	15	15	NUM
issue-3010	231	11	-	-	SYM
issue-3010	231	12	42	42	NUM
issue-3010	231	13	.	.	PUNCT
issue-3010	232	1	cambridge	cambridge	PROPN
issue-3010	232	2	university	university	PROPN
issue-3010	232	3	press	press	NOUN
issue-3010	232	4	.	.	PUNCT
issue-3010	233	1	doi	doi	PROPN
issue-3010	233	2	:	:	PUNCT
issue-3010	233	3	https://doi.org/10.1017/9781316874820.015	https://doi.org/10.1017/9781316874820.015	PROPN
issue-3010	233	4	zürn	zürn	PROPN
issue-3010	233	5	,	,	PUNCT
issue-3010	233	6	m.	m.	NOUN
issue-3010	233	7	(	(	PUNCT
issue-3010	233	8	2021	2021	NUM
issue-3010	233	9	)	)	PUNCT
issue-3010	233	10	.	.	PUNCT
issue-3010	234	1	how	how	SCONJ
issue-3010	234	2	normative	normative	ADJ
issue-3010	234	3	conflicts	conflict	NOUN
issue-3010	234	4	shape	shape	VERB
issue-3010	234	5	the	the	DET
issue-3010	234	6	global	global	ADJ
issue-3010	234	7	order	order	NOUN
issue-3010	234	8	:	:	PUNCT
issue-3010	234	9	the	the	DET
issue-3010	234	10	case	case	NOUN
issue-3010	234	11	of	of	ADP
issue-3010	234	12	multilevel	multilevel	ADJ
issue-3010	234	13	governance	governance	NOUN
issue-3010	234	14	.	.	PUNCT
issue-3010	235	1	available	available	ADJ
issue-3010	235	2	at	at	ADP
issue-3010	235	3	:	:	PUNCT
issue-3010	235	4	https://wzb.eu/system/files/docs/ipl/gg/global_governance_as_multi-level_governance.pdf	https://wzb.eu/system/files/docs/ipl/gg/global_governance_as_multi-level_governance.pdf	PROPN
issue-3010	235	5	received	receive	VERB
issue-3010	235	6	on	on	ADP
issue-3010	235	7	:	:	PUNCT
issue-3010	235	8	04th	04th	NOUN
issue-3010	235	9	of	of	ADP
issue-3010	235	10	july	july	PROPN
issue-3010	235	11	,	,	PUNCT
issue-3010	235	12	2025	2025	NUM
issue-3010	235	13	accepted	accept	VERB
issue-3010	235	14	on	on	ADP
issue-3010	235	15	:	:	PUNCT
issue-3010	235	16	14th	14th	NUM
issue-3010	235	17	of	of	ADP
issue-3010	235	18	august	august	PROPN
issue-3010	235	19	,	,	PUNCT
issue-3010	235	20	2025	2025	NUM
issue-3010	235	21	published	publish	VERB
issue-3010	235	22	on	on	ADP
issue-3010	235	23	:	:	PUNCT
issue-3010	235	24	24th	24th	NOUN
issue-3010	235	25	of	of	ADP
issue-3010	235	26	september	september	PROPN
issue-3010	235	27	,	,	PUNCT
issue-3010	235	28	2025	2025	NUM