Izvorni znanstveni članak
https://doi.org/10.30925/zpfsr.47.1.5
National Procedural Autonomy and Requirements of the Right to an Effective Legal Remedy in Tax Matters
Ana Dujmović
; Sveučilište u Mostaru, Pravni fakultet
*
* Dopisni autor.
Sažetak
The need to ensure the effective application of EU law at national level, while respecting the competence of Member States to shape their own procedural rules in accordance with the principle of procedural autonomy, has always posed significant challenges for the Union. The requirements stemming from the principles of effectiveness and equivalence (the so-called Rewe principles) have enabled the Court of Justice of the European Union, in cooperation with national courts, to set standards for the implementation of EU law at national level, while at the same time reflecting the general obligation of Member States to ensure judicial protection of individuals. Since the entry into force of the Lisbon Treaty in 2009, national procedural autonomy has been further limited not only by the Rewe principles but also by the provisions of the Charter of Fundamental Rights of the European Union, in particular by the principle of effective judicial protection codified as a fundamental right in Article 47 of the Charter. Within this umbrella concept, the procedural right to an effective remedy stands out as one of the most far-reaching legal remedies capable of limiting national procedural autonomy to a greater extent than others. In light of the aforementioned right, and starting from the recent judgment of the Court of Justice in Ati-19, the paper examines the impact of the Charter, or rather the right to an effective remedy, on remedies in national law, with a particular focus on tax cases. An analysis of the national system of interim administrative measures in VAT enforcement proceedings shows that the provisions of the Charter, or rather its right to
an effective remedy, place stricter restrictions on national procedural autonomy than those required by the principles of effectiveness and equivalence. By emphasizing the necessity of a strong legal justification for action and effective judicial review in each individual case, the Charter, through the right to an effective remedy, opens national law to new or amended remedies, thereby placing additional pressure on the procedural autonomy of the Member States.
Ključne riječi
national procedural autonomy; Charter of Fundamental Rights of the European Union; right to an effective remedy; interim administrative measures; judicial review.
Hrčak ID:
346126
URI
Datum izdavanja:
15.4.2026.
Posjeta: 177 *