TFL Vsebine / Revija Javna uprava

Listina EU o temeljnih pravicah je od leta 2009 del primarnega prava EU. Določbe Listine se uporabljajo za institucije, organe, urade in agencije Unije ob spoštovanju načela subsidiarnosti, za države članice pa samo, ko izvajajo pravo Unije. Avtorica pokaže, da Listina učinkuje tudi na področju davka na dodano vrednost (DDV), saj države članice pri izvajanju obdavčevanja z DDV izvršujejo pravo Unije, zato je za davčne zavezance upoštevno tudi varstvo pravic iz Listine. Na področju DDV morajo davčne uprave, sodišča in davčni zavezanci upoštevati in poznati materialnopravne določbe Direktive o DDV ter s tem povezano sodno prakso Sodišča EU, pa tudi domača materialnopravna ter postopkovna pravila in sodno prakso. Vse to je kompleksno in zato za udeležence v postopku zelo zahtevno, kar odpira široko polje morebitnih kršitev temeljnih pravic davčnih zavezancev. Avtorica na podlagi pregledane sodne prakse Sodišča EU ugotavlja, da so sodbe s področja DDV v povezavi z Listino redke, in pokaže, da določbe Listine niso relevantne le na materialnopravnem, temveč tudi prekrškovnem in kazenskem področju v zvezi z DDV, čeprav slednji področji ne pomenita izvajanja prava EU.

The Charter of Fundamental Rights has been part of EU primary law since 2009. Its provisions are addressed to the institutions, bodies, offices and agencies of the Union with due regard for the principle of subsidiarity and to the Member States only when they are implementing Union law. The author demonstrates that the Charter is also applicable in the area of value-added tax (VAT), as Member States enforce Union law in the implementation of the taxation with VAT. Therefore, the protection of rights under the Charter is also relevant for VAT taxable persons. In the field of VAT, tax administrations, courts and taxable persons need to respect and know the substantive provisions of the VAT Directive and the related case-law of the Court of Justice of the EU (CJEU), as well as domestic substantive and procedural rules and case-law. All this is complex and, therefore, demanding for the participants in the procedure, which allows for a wide range of possible violations of the fundamental rights of taxable persons. Based on a review of the CJEU case-law, the author finds that judgments concerning VAT in connection with the Charter are scant, and demonstrates that the provisions of the Charter are relevant not only in substantive but also in minor offences and criminal matters regarding VAT, although the latter do not constitute an implementation of EU law.

Protection of the Rights of VAT Taxable Persons in the Charter of Fundamental Rights of the EU