New article on The effect of the Charter of Fundamental Rights of the European Union on substantive VAT law – University of Copenhagen

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08 August 2018

New article on The effect of the Charter of Fundamental Rights of the European Union on substantive VAT law

Associate Professor Karina Kim Egholm Elgaard, University of Copenhagen, Faculty of Law, FIRE – Fiscal Relations Research Group, has just published an article: The effect of the Charter of Fundamental Rights of the European Union on substantive VAT law, in Michael Lang et al.: CJEU – Recent Developments in Value Added Tax 2017, 2018, Linde Verlag, Vienna, pp. 3-45. The book is available here.

The purpose of the article is to examine the effect of the Charter of Fundamental Rights of the European Union on substantive VAT provisions such as provisions regarding taxable person, taxable supply, place of supply, VAT exemptions, reduced VAT rates, VAT deductions, and so on. More precisely, the purpose of the article is to identify and analyse provisions in the VAT Directive, including potential conflicts between Art. 20 of the Charter on the general EU principle of equal treatment and the VAT Directive. Further, it is the purpose of the article to discuss the relationship between Art. 20 of the Charter on the general EU principle of equal treatment and Art. 53 of the Charter regarding national principles of equal treatment under domestic constitutions.