Skip to main content

LUP Student Papers

LUND UNIVERSITY LIBRARIES

Empowering the Taxpayer - How the Charter of Fundamental Rights Helps to Shape an Equitable European VAT System

Toresson, Andrea LU (2023) HARN60 20231
Department of Business Law
Abstract
C-617/10 Åkerberg Fransson is the landmark case of the Court of Justice of the European Union (CJEU) that dealt with the interpretation and application of the Charter of Fundamental Rights of the European Union (Charter). In brief, the case concerned a Swedish national who was accused of tax evasion and faced criminal charges for failing to pay value added tax (VAT) on certain business transactions. The defendant argued that the criminal charges violated his right to ne bis in idem, which is a principle that prevents a person from being tried or punished twice for the same offence. He argued that the VAT assessment by the Swedish tax authorities was equivalent to a penalty, and therefore, the criminal charges constituted a second penalty... (More)
C-617/10 Åkerberg Fransson is the landmark case of the Court of Justice of the European Union (CJEU) that dealt with the interpretation and application of the Charter of Fundamental Rights of the European Union (Charter). In brief, the case concerned a Swedish national who was accused of tax evasion and faced criminal charges for failing to pay value added tax (VAT) on certain business transactions. The defendant argued that the criminal charges violated his right to ne bis in idem, which is a principle that prevents a person from being tried or punished twice for the same offence. He argued that the VAT assessment by the Swedish tax authorities was equivalent to a penalty, and therefore, the criminal charges constituted a second penalty for the same offence. With that, the Åkerberg Fransson case established that, to a large extent, the VAT Directive falls within the scope of the Charter.
The Charter plays a vital role in shaping an equitable VAT system in the EU. It ensures that no individual or legal person is to be discriminated against within this system. By upholding the principles outlined in the Charter, the European VAT strives to treat all individuals, and legal entities equally under the law. The Charter is a legally binding document that sets out a range of fundamental rights that apply to all individuals in the European Union (EU). These rights include, among others, the right to non-discrimination, the right to fair trial, and the right to an effective remedy. In essence, the Charter serves as a crucial instrument in guaranteeing the equity of the European VAT, ultimately promoting a just economic environment for taxpayers. (Less)
Please use this url to cite or link to this publication:
author
Toresson, Andrea LU
supervisor
organization
course
HARN60 20231
year
type
H1 - Master's Degree (One Year)
subject
keywords
VAT, indirect tax, indirect tax law, Charter of Fundamental Rights, taxpayer, Åkerberg Fransson, EU Law, European law.
language
English
id
9126325
date added to LUP
2023-06-20 11:07:31
date last changed
2023-06-20 11:07:31
@misc{9126325,
  abstract     = {{C-617/10 Åkerberg Fransson is the landmark case of the Court of Justice of the European Union (CJEU) that dealt with the interpretation and application of the Charter of Fundamental Rights of the European Union (Charter). In brief, the case concerned a Swedish national who was accused of tax evasion and faced criminal charges for failing to pay value added tax (VAT) on certain business transactions. The defendant argued that the criminal charges violated his right to ne bis in idem, which is a principle that prevents a person from being tried or punished twice for the same offence. He argued that the VAT assessment by the Swedish tax authorities was equivalent to a penalty, and therefore, the criminal charges constituted a second penalty for the same offence. With that, the Åkerberg Fransson case established that, to a large extent, the VAT Directive falls within the scope of the Charter.
The Charter plays a vital role in shaping an equitable VAT system in the EU. It ensures that no individual or legal person is to be discriminated against within this system. By upholding the principles outlined in the Charter, the European VAT strives to treat all individuals, and legal entities equally under the law. The Charter is a legally binding document that sets out a range of fundamental rights that apply to all individuals in the European Union (EU). These rights include, among others, the right to non-discrimination, the right to fair trial, and the right to an effective remedy. In essence, the Charter serves as a crucial instrument in guaranteeing the equity of the European VAT, ultimately promoting a just economic environment for taxpayers.}},
  author       = {{Toresson, Andrea}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{Empowering the Taxpayer - How the Charter of Fundamental Rights Helps to Shape an Equitable European VAT System}},
  year         = {{2023}},
}