Protection of VAT Revenues May Infringe Human Rights

Abstract

In this article, the author discusses that, under two fairly recent judgments of the European Court of Human Rights, the principles of European law already apply in accession countries many years before the formal date of accession. Actions of the tax authorities aimed at protecting VAT revenues may also constitute an infringement of the right to the peaceful enjoyment of the possessions of businesses established in EU Member States, which may make it possible for those businesses to rely on additional judicial remedies.