The Resource The EU Charter and the protection of the financial interest of the EU

The EU Charter and the protection of the financial interest of the EU

Label
The EU Charter and the protection of the financial interest of the EU
Title
The EU Charter and the protection of the financial interest of the EU
Creator
Subject
Language
eng
Summary
This article discusses the Court of Justice of the European Union's Dzivev case dealing with the exclusion of evidence requiring prior judicial authorisation from prosecution in a VAT-related EU case. Authorization to collect evidence was initially given by a national court lacking jurisdiction. Requests to clarify whether or not such evidence could be used during the criminal proceedings led the Court of Justice to state that the obligation for EU Member states to ensure the effective collection of European Union's resources by means of tax revenue does not exonerate national courts from the implementation of the principle of legality and of the rule of law, as these are fundamental pillars on which the EU is founded. The ruling finds its rationale on a joint interpretation of the TFEU, of the Convention of the Treaty on European Union on the protection of the European Communities' financial interests, and of the EU Charter of Fundamental Rights. The article concludes that the Court's judgment is commendable and represents a necessary development in estabilishing the EU Charter as a fundamental element in the broader EU VAT discourses
Citation source
In: Skattenytt. - Uppsala. - Vol. 69 (2019), no. 7-8 ; p. 559-576
http://library.link/vocab/creatorName
Trenta, C
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • tax fraud
  • VAT
  • fundamental freedoms
  • EU Charter of Fundamental Rights
  • EU Treaty
  • legality principle
  • rule of law
Label
The EU Charter and the protection of the financial interest of the EU
Instantiates
Publication
Label
The EU Charter and the protection of the financial interest of the EU
Publication

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