Some Fiscal Issues of the Charter of Fundamental Rights of the European Union
| Authors |
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| Publication date |
2015
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| Journal |
Intertax
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| Volume | Issue number |
43 | 2
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| Pages (from-to) |
173-178
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| Number of pages |
6
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| Organisations |
-
Faculty of Law (FdR) - Amsterdam Center for Tax Law (ACTL)
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| Abstract |
The principles embodied in the Charter of Fundamental Rights of the European Union also affect daily fiscal life. Their significance increases as the European Court of Justice (ECJ) applies them in judgments on tax matters, including related penalties. The author reacts to some fiscally relevant aspects of the Charter. He concludes that the Charter will become increasingly important in years to come and will be decisive in specific cases.
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| Document type |
Article
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| Language |
English
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| Published at |
http://www.kluwerlawonline.com/document.php?id=TAXI2015014
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