The Charter of Fundamental Rights of the European Union only applies to member states when they are implementing EU law. This is generally the case when a member state either fulfills or deviates from an obligation arising from EU law. However, it has been disputed whether the mere unrestricted exercise of a fundamental freedom by a taxpayer would also trigger the application of the Charter. It was only recently that the CJEU rejected such a conclusion in the cases of Viva Telecom Bulgaria and Monmorieux. This contribution traces and contextualizes these judgments. The author hopes that it meets Rita Szudoczky’s keen interest in the interaction between the various layers of EU law and its impact on direct taxation. Happy birthday, Rita!