The Impact of the Charter of Fundamental Rights of the European Union on VAT Law

TY - JOUR

T1 - The Impact of the Charter of Fundamental Rights of the European Union on VAT Law

AU - Elgaard, Karina Kim Egholm

PY - 2016/11/4

Y1 - 2016/11/4

N2 - The Charter of Fundamental Rights of the European Union became legally binding following its entry into force with the Lisbon Treaty on 1 December 2009, and it has the same legal value as the EU Treaties. Since then, the EU fundamental rights aspect of VAT law has not been subject to much academic discussion or particular attention from VAT practitioners. This article contributes to further development of research in the area of EU fundamental rights and VAT law by examining; when the Charter is relevant in VAT law and if so how the Charter manifests itself in EU VAT case law, and what special interpretative principles the Charter triggers itself in connection with interpretation of fundamental rights comprised by the Charter. The Charter has proved to play an important—but also diversified—role in both formal and substantive aspects of VAT law, such as national rules on administrative sanctions and penalties, criminal proceedings, procurement of evidence, procedural guarantees, VAT fraud and abuse, VAT exemptions, VAT deductions, VAT impositions, VAT increases and so on. Any current or potential impact of the Charter on VAT-related matters must be considered in connection with legislation, case law, administrative practice etc, which must comply with the Charter given its status as EU primary law. If citizens, companies or their advisers etc are not aware of their EU fundamental rights under the Charter, this could lead to the loss of those rights and the loss of the formal or substantive case, with potential professional liability for advisers.

AB - The Charter of Fundamental Rights of the European Union became legally binding following its entry into force with the Lisbon Treaty on 1 December 2009, and it has the same legal value as the EU Treaties. Since then, the EU fundamental rights aspect of VAT law has not been subject to much academic discussion or particular attention from VAT practitioners. This article contributes to further development of research in the area of EU fundamental rights and VAT law by examining; when the Charter is relevant in VAT law and if so how the Charter manifests itself in EU VAT case law, and what special interpretative principles the Charter triggers itself in connection with interpretation of fundamental rights comprised by the Charter. The Charter has proved to play an important—but also diversified—role in both formal and substantive aspects of VAT law, such as national rules on administrative sanctions and penalties, criminal proceedings, procurement of evidence, procedural guarantees, VAT fraud and abuse, VAT exemptions, VAT deductions, VAT impositions, VAT increases and so on. Any current or potential impact of the Charter on VAT-related matters must be considered in connection with legislation, case law, administrative practice etc, which must comply with the Charter given its status as EU primary law. If citizens, companies or their advisers etc are not aware of their EU fundamental rights under the Charter, this could lead to the loss of those rights and the loss of the formal or substantive case, with potential professional liability for advisers.

U2 - 10.1080/20488432.2016.1249717

DO - 10.1080/20488432.2016.1249717

M3 - Journal article

SN - 2048-8432

VL - 2

SP - 63

EP - 91

JO - World Journal of V A T / G S T Law

JF - World Journal of V A T / G S T Law

ER -