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A Fundamental Right to Tax Enforcement? A response to Prof. Capaldo

Gill-Pedro, Eduardo LU (2017)
Abstract
In a previous entry, Prof. Capaldo criticised the judgment of the Court of Justice of the EU in Taricco II by arguing that there exists, in international law (or what the author calls ‘global law’), a fundamental human right to policies that criminalise tax fraud. According to the author, the Court presented in its judgment a false dichotomy between the need to ensure the effective application of EU law and the need to ensure the protection of constitutionally guaranteed rights of the accused. This is because the effective application of EU law also entails the protection of ‘social human rights’, presumably by the proper use of the taxes for public expenditure. In this blog entry I argue that Prof. Capaldo’s argument presupposes a... (More)
In a previous entry, Prof. Capaldo criticised the judgment of the Court of Justice of the EU in Taricco II by arguing that there exists, in international law (or what the author calls ‘global law’), a fundamental human right to policies that criminalise tax fraud. According to the author, the Court presented in its judgment a false dichotomy between the need to ensure the effective application of EU law and the need to ensure the protection of constitutionally guaranteed rights of the accused. This is because the effective application of EU law also entails the protection of ‘social human rights’, presumably by the proper use of the taxes for public expenditure. In this blog entry I argue that Prof. Capaldo’s argument presupposes a particular understanding of human rights, and that this understanding of human rights is problematic from the perspective of democratic theory. (Less)
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author
organization
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Other contribution
publication status
published
subject
keywords
EU law, Financial law, EU-rätt, Finansrätt
language
English
LU publication?
yes
id
9c78d898-8b02-41e9-8763-9d6c1e6ebe4c
alternative location
http://europeanlawblog.eu/2017/12/13/a-fundamental-right-to-tax-enforcement-a-response-to-prof-capaldo/
date added to LUP
2017-12-13 13:16:37
date last changed
2018-11-21 21:36:37
@misc{9c78d898-8b02-41e9-8763-9d6c1e6ebe4c,
  abstract     = {In a previous entry, Prof. Capaldo criticised the judgment of the Court of Justice of the EU in Taricco II by arguing that there exists, in international law (or what the author calls ‘global law’), a fundamental human right to policies that criminalise tax fraud. According to the author, the Court presented in its judgment a false dichotomy between the need to ensure the effective application of EU law and the need to ensure the protection of constitutionally guaranteed rights of the accused. This is because the effective application of EU law also entails the protection of ‘social human rights’, presumably by the proper use of the taxes for public expenditure. In this blog entry I argue that Prof. Capaldo’s argument presupposes a particular understanding of human rights, and that this understanding of human rights is problematic from the perspective of democratic theory.},
  author       = {Gill-Pedro, Eduardo},
  keyword      = {EU law,Financial law,EU-rätt,Finansrätt},
  language     = {eng},
  month        = {12},
  title        = {A Fundamental Right to Tax Enforcement? A response to Prof. Capaldo},
  year         = {2017},
}