Author discusses discovery of the principle of fiscal legality as a general principle of EU law, including the relation with similar principles in the EU Charter and ECHR, its importance and its practical meaning.
|Translated title of the contribution||Case note: HvJ EU (C-566/17: Związek Gmin Zagłębia Miedziowego): Apportionment of mixed costs for VAT to non-economic activities not impossible without national criteria. No violation of the EU principle of fiscal legality|
|Number of pages||4|
|Publication status||Published - 2019|
- principle of fiscal legality
- general principles of EU Law
- consistent interpretation