Proportionality Principle in the CJEU Judgments on Tax Cases
This article provides a comprehensive jurisprudential analysis of the principle of proportionality in EU law in the context of avoiding, abusing, and preventing tax evasion, as highlighted by the CJEU’s jurisprudential practices. This study aims to clarify how the principle relates to the multifacet...
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| Format: | Article |
| Language: | English |
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National University Odessa Law Academy
2023-10-01
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| Series: | Lex Portus |
| Subjects: |
| _version_ | 1797629029057036288 |
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| author | Simeana Beshi Driola Susuri |
| author_facet | Simeana Beshi Driola Susuri |
| author_sort | Simeana Beshi |
| collection | DOAJ |
| description | This article provides a comprehensive jurisprudential analysis of the principle of proportionality in EU law in the context of avoiding, abusing, and preventing tax evasion, as highlighted by the CJEU’s jurisprudential practices. This study aims to clarify how the principle relates to the multifaceted challenges tax evasion poses for the EU. Key findings from this research underscore the pivotal role played by the principle in ensuring that EU tax laws effectively combat tax evasion while safeguarding fundamental rights and principles of justice. The CJEU’s jurisprudential practices provide valuable insights into the interpretation and application of this principle in concrete cases, offering guidance to Member States and practitioners in the field. This study contributes to the ongoing discourse surrounding tax evasion and its countermeasures within the EU. As the EU continues to evolve its tax policies in an increasingly globalized and interconnected world, understanding the nuances of the principle of proportionality becomes indispensable. This research is a valuable resource for policymakers, legal practitioners, scholars, and stakeholders interested in enhancing the coherence and effectiveness of EU tax law while upholding the rule of law and protecting the integrity of the internal market. |
| first_indexed | 2024-03-11T10:47:38Z |
| format | Article |
| id | doaj.art-001bb819cd564318b236fe96a2b90700 |
| institution | Directory Open Access Journal |
| issn | 2524-101X 2617-541X |
| language | English |
| last_indexed | 2024-03-11T10:47:38Z |
| publishDate | 2023-10-01 |
| publisher | National University Odessa Law Academy |
| record_format | Article |
| series | Lex Portus |
| spelling | doaj.art-001bb819cd564318b236fe96a2b907002023-11-13T21:10:28ZengNational University Odessa Law AcademyLex Portus2524-101X2617-541X2023-10-0194283910.26886/2524-101X.9.4.2023.3Proportionality Principle in the CJEU Judgments on Tax CasesSimeana Beshi0https://orcid.org/0000-0003-2307-6609Driola Susuri1https://orcid.org/0009-0006-0082-5207Faculty of Law, University “Ukshin Hoti”, Prizren, Republic of KosovoFaculty of Law, University “Ukshin Hoti”, Prizren, Republic of KosovoThis article provides a comprehensive jurisprudential analysis of the principle of proportionality in EU law in the context of avoiding, abusing, and preventing tax evasion, as highlighted by the CJEU’s jurisprudential practices. This study aims to clarify how the principle relates to the multifaceted challenges tax evasion poses for the EU. Key findings from this research underscore the pivotal role played by the principle in ensuring that EU tax laws effectively combat tax evasion while safeguarding fundamental rights and principles of justice. The CJEU’s jurisprudential practices provide valuable insights into the interpretation and application of this principle in concrete cases, offering guidance to Member States and practitioners in the field. This study contributes to the ongoing discourse surrounding tax evasion and its countermeasures within the EU. As the EU continues to evolve its tax policies in an increasingly globalized and interconnected world, understanding the nuances of the principle of proportionality becomes indispensable. This research is a valuable resource for policymakers, legal practitioners, scholars, and stakeholders interested in enhancing the coherence and effectiveness of EU tax law while upholding the rule of law and protecting the integrity of the internal market.eu tax lawvatlegalityfairnessharmonization |
| spellingShingle | Simeana Beshi Driola Susuri Proportionality Principle in the CJEU Judgments on Tax Cases Lex Portus eu tax law vat legality fairness harmonization |
| title | Proportionality Principle in the CJEU Judgments on Tax Cases |
| title_full | Proportionality Principle in the CJEU Judgments on Tax Cases |
| title_fullStr | Proportionality Principle in the CJEU Judgments on Tax Cases |
| title_full_unstemmed | Proportionality Principle in the CJEU Judgments on Tax Cases |
| title_short | Proportionality Principle in the CJEU Judgments on Tax Cases |
| title_sort | proportionality principle in the cjeu judgments on tax cases |
| topic | eu tax law vat legality fairness harmonization |
| work_keys_str_mv | AT simeanabeshi proportionalityprincipleinthecjeujudgmentsontaxcases AT driolasusuri proportionalityprincipleinthecjeujudgmentsontaxcases |