000			01536nab a2200265 c 4500
999			_c145858 _d145858
003			ES-MaIEF
005			20221019150709.0
007			ta
008			220511t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aPerrou, Katerina _951518
245		4	_aThe application of the EU charter of fundamental rights to tax procedures _btrends in the case law of the Court of Justice _c K. Perrou
500			_aResumen.
520			_aAn 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.
650			_aDERECHO TRIBUTARIO _942375
650			_aIMPUESTOS _947460
650		4	_aRECLAMACIONES Y RECURSOS _948202
650		4	_aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS _948611
650		4	_aLIBERTADES FUNDAMENTALES _968997
650		4	_aDERECHOS HUMANOS _942446
650		4	_aUNION EUROPEA _948644
650		4	_aJURISPRUDENCIA _947570
773	0		_9167169 _oOP 2141/2021/10 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 49, issue 10, October 2021, p. 853-861
942			_cART