000			01795nab a2200253 c 4500
999			_c150651 _d150651
003			ES-MaIEF
005			20250424093051.0
007			ta
008			250424t2023 ne ||||| |||| 00| 0 eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_969948 _aStober, Michael
245	1	4	_aThe charter of fundamental rights and EU Tax Directives _c Michael Stöber
520			_aIn Germany, it is undisputed that the fundamental rights of the German constitution, the Basic Law (Grundgesetz), set limits for tax legislation at the national level. It has not yet been fully clarified whether and to what extent legal acts of the European legislator in the field of taxation must be measured against the standard of the Charter of Fundamental Rights of the EU (CFR). In a ground-breaking ruling of 8 December 2022 (C-694/20), the CJEU has now affirmed this in relation to Directive (EU) 2018/822, which provides for an EU-wide reporting obligation with regard to cross-border tax arrangements. The CJEU declared a specific provision of the said directive invalid due to a violation of the fundamental right under Article 7 CFR to respect for private communications. This paper sets out the far-reaching consequences of the CJEU’s ruling for the directive in question in particular, and for EU tax directives in general.
650		4	_948027 _aPLANIFICACION FISCAL INTERNACIONAL
650		4	_968178 _aDAC 6
650		4	_942389 _aDERECHOS
650		4	_942805 _aLEGISLACION COMUNITARIA
650		4	_968997 _aLIBERTADES FUNDAMENTALES
650		7	_967620 _aINTERMEDIARIOS FISCALES
650		4	_971766 _aOBLIGACIÓN DE INFORMAR
650		4	_925193 _aALEMANIA
773	0		_9173050 _oOP 2141-B/2023/5 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 32, issue 5, October 2023, p. 203-213
942			_cART