Pending Case C-694/20 and Occasion to Review the Charter's Scope in the Field of Taxation
(2022) HARN60 20221Department of Business Law
- Abstract (Swedish)
- This thesis will explore the development and influence of human rights protection in the field of direct taxation. Human rights protection in European Union began with the adoption of the Convention for the protection of human rights and fundamental freedoms, but over time with the adoption of the Charter, it has taken a leading role in the EU taxation area. This most significant change in the EU regarding human rights protection happened with the entry into force of the Lisbon Treaty when the Charter became binding as part of the primary law of the EU. The development of the taxpayer's protection under the Charter will be presented through the CJEU case law. Further, to answer the research question, there will be displayed peculiarities... (More)
- This thesis will explore the development and influence of human rights protection in the field of direct taxation. Human rights protection in European Union began with the adoption of the Convention for the protection of human rights and fundamental freedoms, but over time with the adoption of the Charter, it has taken a leading role in the EU taxation area. This most significant change in the EU regarding human rights protection happened with the entry into force of the Lisbon Treaty when the Charter became binding as part of the primary law of the EU. The development of the taxpayer's protection under the Charter will be presented through the CJEU case law. Further, to answer the research question, there will be displayed peculiarities about the Charter's application, particularly Article 47 in the dispute resolution mechanisms provided in DRD. Also, the crucial role in the answer about human rights protection in direct taxation and the possibility for the Charter to challenge the validity of the secondary EU law has the pending case C-694/20 Orde van Vlaamse Balies and Others. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9086878
- author
- Zrilic, Mirjana LU
- supervisor
- organization
- course
- HARN60 20221
- year
- 2022
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- EU law, EU tax law, direct taxation, human rights, EU Charter, dispute resolution mechanisms, Dispute Resolution Directive, C-694/20
- language
- English
- id
- 9086878
- date added to LUP
- 2022-06-15 09:13:47
- date last changed
- 2022-06-15 09:13:55
@misc{9086878, abstract = {{This thesis will explore the development and influence of human rights protection in the field of direct taxation. Human rights protection in European Union began with the adoption of the Convention for the protection of human rights and fundamental freedoms, but over time with the adoption of the Charter, it has taken a leading role in the EU taxation area. This most significant change in the EU regarding human rights protection happened with the entry into force of the Lisbon Treaty when the Charter became binding as part of the primary law of the EU. The development of the taxpayer's protection under the Charter will be presented through the CJEU case law. Further, to answer the research question, there will be displayed peculiarities about the Charter's application, particularly Article 47 in the dispute resolution mechanisms provided in DRD. Also, the crucial role in the answer about human rights protection in direct taxation and the possibility for the Charter to challenge the validity of the secondary EU law has the pending case C-694/20 Orde van Vlaamse Balies and Others.}}, author = {{Zrilic, Mirjana}}, language = {{eng}}, note = {{Student Paper}}, title = {{Pending Case C-694/20 and Occasion to Review the Charter's Scope in the Field of Taxation}}, year = {{2022}}, }