The EU Charter and the protection of the financial interest of the EU
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The work The EU Charter and the protection of the financial interest of the EU represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
The EU Charter and the protection of the financial interest of the EU
Resource Information
The work The EU Charter and the protection of the financial interest of the EU represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- The EU Charter and the protection of the financial interest of the EU
- 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
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
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Context of The EU Charter and the protection of the financial interest of the EUWork of
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/I1Ni9FSv5tY/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/I1Ni9FSv5tY/">The EU Charter and the protection of the financial interest of the EU</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>