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The ECJ's Taricco Saga on VAT fraud electrónico the more there is of mine, the less there is of yours? María Rodríguez - Bereijo

By: Rodríguez Bereijo León, María .

Material type: Article

ArticlePublisher: 2019Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO

| FRAUDE FISCAL

| TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS

| UNION EUROPEA

| JURISPRUDENCIA

In: International VAT Monitor v. 30, n. 2, March - April 2019Summary: Behind the term “the Taricco saga” lie two ECJ cases on VAT fraud. In this article, the author analyses these two decisions under the framework of the principles of effectiveness of EU law and primacy and direct effect. The author outlines the important challenge faced by the ECJ because of a possible conflict between the general principles at stake and the impact of ineffective VAT collection on the European Union’s financial interests. These cases also show the disputes that can arise in the area of EU tax law with respect to the adequate level of protection of fundamental rights and principles within the framework of EU multi-level constitutionalism.

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
Recursos electrónicos	IEF	IEF	IVM/2019/2-4 (Browse shelf)	Available		IVM/2019/2-4

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Resumen.

Behind the term “the Taricco saga” lie two ECJ cases on VAT fraud. In this article, the author analyses these two decisions under the framework of the principles of effectiveness of EU law and primacy and direct effect. The author outlines the important challenge faced by the ECJ because of a possible conflict between the general principles at stake and the impact of ineffective VAT collection on the European Union’s financial interests. These cases also show the disputes that can arise in the area of EU tax law with respect to the adequate level of protection of fundamental rights and principles within the framework of EU multi-level constitutionalism.

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Biblioteca del Instituto de Estudios Fiscales

The ECJ's Taricco Saga on VAT fraud electrónico the more there is of mine, the less there is of yours? María Rodríguez - Bereijo

By: Rodríguez Bereijo León, María.

Browsing IEF Shelves Close shelf browser

By: Rodríguez Bereijo León, María .