The protection of taxpayers´ fundamental rights in the EU Law

ongoing

The project aims to deepen teaching on European Union Law and research on the protection of fundamental rights of taxpayers in the EU. The project objectives are: 1. Analyse, on the one hand, the relations between the CFREU and the ECHR and, on the other hand, the relations between the CFREU and the Constitutions of the Member States, in relation to the fundamental rights of taxpayers. 2. Analyse and disseminate the impact of the case-law of the Court of Justice of the European Union on fundamental rights and its impact on the internal tax system of the Member States. 3. Analyse the impact of the digitalization of Tax Administrations, on the one hand, on assistance to taxpayers and, on the other hand, on the fight against fraud and tax evasion on the fundamental rights of taxpayers, with special attention to the right to family privacy (art. 7 CFREU), the right to the protection of personal data (art. 8 CFREU) and the right to good administration (art. 41 CFREU). 4. Propose regulatory measures to enhance the fundamental rights of taxpayers. To reach these objectives, the project will be executed through, on the one hand, teaching activities in the study plans of the Degree in Law, Double Degree in Law and Economics and the LLM. in International and European Taxation of the University of Castilla-La Mancha, and, on the other hand, two workshops and an international Congress. Students, researchers, members of the Academia, tax lawyers, members of the judiciary and public officials of the Tax Administrations will benefit from the project. The expected results will be proposals to improve European and national protection systems for the fundamental rights of taxpayers. The main outputs of the project will be scientific articles, published in specialised scientific journals, and a book that will contain the main results and proposals for improving the protection of the fundamental rights of taxpayers in the EU.