Judicial implementation of European Tax Law: The role of national and supranational Courts

2026-07-22

JETAX is a JM Chair project proposal aimed at enriching the academic experience by expanding fiscal studies beyond traditional approaches. JETAX will promote knowledge on how the implementation of EU Tax law can enhance taxpayer protection, ensure greater tax fairness, and strengthen the EU’s role in the globalized world. It will also support the idea that the EU contributes to reinforcing public trust in the tax system and encouraging voluntary compliance. Although these are crucial topics, regularly addressed by the EU Commission, academic programs often lack comprehensive curricula that incorporate both EU tax principles and their practical and juridical implications. JETAX aims to fill the existing gap in the academic and practical understanding of the importance of EU principles in tax law matters and their impact on jurisdictional implementation, especially given the growing significance of tax policies for a fairer and more competitive EU economy. JETAX will provide an in-depth analysis of the implementation of EU legal principles in taxation, focusing on their judicial interpretation and application. It will foster a new generation of experts in EU tax law while informing policymakers, tax authorities, and tax judges about the evolving role of EU principles in taxation. Tax law is key to EU integration. Although Member States retain sovereignty over their tax systems, they must comply with overarching EU rules and principles to ensure the functioning of the internal market. This delicate balance between national tax policies and EU principles raises important legal and policy issues that require further academic attention. JETAX highlights creating sustainable, long-lasting outcomes, aiming to extend its impact well beyond the funding period.

Italy

2025-10-01