The application of the EU charter of fundamental rights to tax procedures trends in the case law of the Court of Justice K. Perrou
By: Perrou, Katerina
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Material type: 
ArticleSubject(s): DERECHO TRIBUTARIO | IMPUESTOS | RECLAMACIONES Y RECURSOS | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | LIBERTADES FUNDAMENTALES | DERECHOS HUMANOS | UNION EUROPEA | JURISPRUDENCIA
In:
Intertax v. 49, issue 10, October 2021, p. 853-861Summary: An increasing number of taxpayers rely on the EU Charter of Fundamental rights to challenge various aspects of tax procedures. However, not all cases are included in the scope of application of the Charter; an association with Union law is required. For VAT cases or for complaints relating to the direct application of provisions of EU directives, it is relatively easy to identify such association. This is not always as easy with cases involving direct taxation or those related to the application of purely national legislation that may, however, be a corollary to Union law provisions.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2021/10-9 (Browse shelf) | Available | OP 2141/2021/10-9 |
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Resumen.
An increasing number of taxpayers rely on the EU Charter of Fundamental rights to challenge various aspects of tax procedures. However, not all cases are included in the scope of application of the Charter; an association with Union law is required. For VAT cases or for complaints relating to the direct application of provisions of EU directives, it is relatively easy to identify such association. This is not always as easy with cases involving direct taxation or those related to the application of purely national legislation that may, however, be a corollary to Union law provisions.
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