Simeana Beshi*
Driola Susuri**
Proportionality Principle in the CJEU Judgments on Tax Cases
Suggested citation:
Beshi, S., & Susuri, D. (2023). Proportionality Principle in the CJEU Judgments on Tax Cases. Lex Portus, 9(4), 28–39. https://doi.org/10.26886/2524-101X.9.4.2023.3
Published online: 13.11.2023
*Full teaching assistant, Faculty of Law, University “Ukshin Hoti” Prizren (1, Rruga e Shkronjave, Prizren, Republic of Kosovo)
**Full teaching assistant, Faculty of Law, University “Ukshin Hoti” Prizren (1, Rruga e Shkronjave, Prizren, Republic of Kosovo)
ABSTRACT
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.
Keywords: EU tax law, VAT, legality, fairness, harmonization.
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