Grundrechtsschutz beim grenzüberschreitenden Steuervollzug innerhalb der EU

The dogmatics of fundamental rights protection in the area of cross-border tax enforcement within the European Union have hardly been examined to date. Thomas Sendke addresses this issue in his work, thereby making a significant contribution to the development of a European tax constitutional law.

Cross-border cooperation between tax authorities based on the EU Directive on Administrative Cooperation has been steadily expanded and intensified in recent years. This development is accompanied by numerous interferences with fundamental rights. However, the doctrinal foundations of fundamental rights in the area of tax enforcement within the European Union have so far received little systematic scholarly attention. Thomas Sendke examines this issue by analyzing fundamental rights protection in cross-border European tax enforcement and first determines the applicable fundamental rights standard of review. Clarifying the doctrinal interaction between the various fundamental rights regimes requires, in turn, an analysis of the current state of harmonization in tax enforcement. This reveals that EU fundamental rights already apply in many areas of (cross-border) tax enforcement.
The author then compares the protection offered by the different fundamental rights regimes with regard to procedural burdens, before assessing specific tax enforcement measures against the standards he has developed. The analysis shows that, in many areas of cross-border tax enforcement, both Union and national fundamental rights already guarantee a sufficient level of protection – supported in part by recent case law of the CJEU. In other areas, however, fundamental rights protection remains inadequate. Overall, Thomas Sendke’s work makes a significant contribution to the emergence of a European tax constitutional law.

Einleitung
Kapitel 1 (Grundrechtlicher Kontrollmaßstab im Mehrebenensystem):
A. Einführung; B. Mögliche Kontrollmaßstäbe; C. Die grundrechtliche Bindung der Unionsorgane; E. Zusammenfassung
Kapitel 2 (Stand der Harmonisierung des Steuervollzugs innerhalb der EU):
A. Einführung; B. Vollzug durch das Unionsrecht; C. Vollzug von Unionsrecht; D. Steuerverfahrensrecht und außer-steuerrechtliche Harmonisierung; E. Zusammenfassung
Kapitel 3 (Grundrechtsgewährleistungen im Bereich des Steuervollzugs):
A. Einführung; B. Materiell-rechtliche Grundrechtsgewährleistungen; C. Verfahrensrechtliche Grundrechtsgewährleistungen; D. Justizielle Grundrechtsgewährleistungen; E. Zusammenfassung
Kapitel 4 (Grundrechtsschutz beim grenzüberschreitenden Steuervollzug innerhalb der Europäischen Union):
A. Einführung; B. Bestimmung des Kontrollgegenstands; C. Grundrechtsschutz beim Informationsaustausch auf Ersuchen; D. Grundrechtsschutz beim verpflichtenden automatischen Informationsaustausch; E. Grundrechtsschutz beim spontanen Informationsaustausch; F. Zusammenfassung
Fazit und Ausblick

• By (author) Thomas Sendke