European law and constitutional tax disputes

Taxpayers must adapt to new sector-specific taxes, the increasing burden of or frequent changes to existing tax regimes, and increasingly robust measures to combat tax fraud and evasion. Against this backdrop, compliance with EU law and the fundamental rights enshrined in the European Convention on Human Rights and the Constitution is paramount, often leading to disputes involving both companies and individuals. 

Litigation may arise from issues such as the right to a fair trial, retroactive application of laws, breaches of equality and ability-to-pay principles, restrictions on freedom of movement, and compliance with key European directives (including the VAT and Merger Directives). 

Disputes regarding VAT often raise questions about the alignment of national regulations with governing EU directives and broader EU law principles. Similarly, direct taxation and levies affecting EU-based companies or cross-border transactions may challenge freedom of movement or contravene European directives and regulations. 

As tax systems grow increasingly complex amid budgetary pressures and global competition, heightened vigilance is essential. Our approach ensures respect for legal certainty, equality before the law, and non-discrimination—including constitutional guarantees and rights under the European Convention on Human Rights. 

Addressing these challenges demands advanced expertise and a tailored litigation strategy.