CJEU – Recent Developments in Value Added Tax 2017

S. 3The effect of the Charter of Fundamental Rights of the European Union on substantive VAT law

Karina Kim Egholm Elgaard

1. S. 4A fundamental rights perspective on VAT law

First of all, I strongly support the focus on the importance of taking fundamental rights perspectives into consideration at the recurring conferences “Court of Justice of the European Union: Recent VAT Case Law” in Vienna. In previous years, the impact of the Charter of Fundamental Rights of the European Union (Charter), has been examined closely and discussed in depth at this academic VAT forum by some of the leading VAT experts and specialists. Thus, the aim of the paper is to contribute to the further development of the combined research area of VAT law and fundamental rights law. This is a research area that affects practically every legal entity and natural person in the European Union as well as governments, tax administrations, courts, lawyers, advisers and other practitioners due to the widespread effects of the EU VAT system and the EU protected fundamental rights throughout Europe.

Since the landmark case Åkerberg Fransson, the focus on the interface between the Charter and VAT law including the Charter’s direct...