The projection of the charter of fundamental rights of the European Union to the field of taxation in the european multilevel protection system

Abstract

This work aims to analyze the problems that arise in the European system of multilevel protection of fundamental rights and the role that the Charter of Fundamental Rights of the European Union (CDFUE) is playing in this task, taking into account the keys for its application and the problems regarding its ability to limit the actions of the public powers of the States, in accordance with arts. 51.1 and 53 of the Charter. The work also focuses on analyzing the projection of the CDFEU on the recent jurisprudence of the CJEU, in particular the scope of art. 47 of the Charter in relation to matters raised in the tax field, where it is often a matter of deciding to what extent there is a connection link between European law and a national regulation of procedural content. This problem also extends to the scope of the principles enshrined in the Charter, such as the principle of good administration, that has been applied on tax matters.