Some Fiscal Issues of the Charter of Fundamental Rights of the European Union

被引：0

作者：

Poelmann, E. ^{[1
,2
]}

机构：

[1] Univ Amsterdam, ACTL, Amsterdam, Netherlands

[2] Dutch Tax Off, Amsterdam, Netherlands

来源：

INTERTAX | 2015年 / 43卷 / 02期

关键词：

D O I：

暂无

中图分类号：

D9 [法律]; DF [法律];

学科分类号：

0301 ;

摘要：

The principles embodied in the Charter if Fundamental Rights oj the European Union also affect daily fiscal life. Their significance increases as the European Court of Justice (ECJ) applies them in judgments on tax matters, including related penalties. The author reacts to some fiscally relevant aspects of the Charter, He concludes that the Charter will become increasingly important in years to come and will be decisive in specific cases.

引用

页码：173 / 178

页数：6

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