{"id":"https://openalex.org/W3004534869","doi":"https://doi.org/10.4337/9781788110846.00034","title":"Fundamental rights in EU tax law","display_name":"Fundamental rights in EU tax law","publication_year":2020,"publication_date":"2020-01-17","ids":{"openalex":"https://openalex.org/W3004534869","doi":"https://doi.org/10.4337/9781788110846.00034","mag":"3004534869"},"language":"en","primary_location":{"id":"doi:10.4337/9781788110846.00034","doi":"https://doi.org/10.4337/9781788110846.00034","is_oa":false,"landing_page_url":"https://doi.org/10.4337/9781788110846.00034","pdf_url":null,"source":{"id":"https://openalex.org/S4306463223","display_name":"Edward Elgar Publishing eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310320353","host_organization_name":"Edward Elgar Publishing","host_organization_lineage":["https://openalex.org/P4310320353"],"host_organization_lineage_names":["Edward Elgar Publishing"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Research Handbook on European Union Taxation Law","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W2982124589","display_name":"Research Handbook on European Union Taxation Law"},"type":"book-chapter","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5091874114","display_name":"K. Perrou","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Katerina Perrou","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5091874114"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":13.0553,"has_fulltext":false,"cited_by_count":7,"citation_normalized_percentile":{"value":0.98335774,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":87,"max":95},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.8794000148773193,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.8794000148773193,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13710","display_name":"European and International Law Studies","score":0.09040000289678574,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14448","display_name":"EU Law and Policy Analysis","score":0.01119999960064888,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/eu-charter-of-fundamental-rights","display_name":"EU Charter of Fundamental Rights","score":0.8659999966621399},{"id":"https://openalex.org/keywords/taxpayer-rights","display_name":"taxpayer rights","score":0.8569999933242798},{"id":"https://openalex.org/keywords/eu-tax-law","display_name":"EU tax law","score":0.9520000219345093},{"id":"https://openalex.org/keywords/court-of-justice-of-the-european-union","display_name":"Court of Justice of the European Union","score":0.8420000076293945},{"id":"https://openalex.org/keywords/right-to-privacy","display_name":"right to privacy","score":0.7720000147819519},{"id":"https://openalex.org/keywords/data-protection","display_name":"data protection","score":0.8740000128746033},{"id":"https://openalex.org/keywords/right-to-a-fair-trial","display_name":"right to a fair trial","score":0.9139999747276306},{"id":"https://openalex.org/keywords/hector-berlioz","display_name":"Hector Berlioz","score":0.9900000095367432},{"id":"https://openalex.org/keywords/european-court-of-human-rights","display_name":"European Court of Human Rights","score":0.8489999771118164}],"concepts":[{"id":"https://openalex.org/C2777596936","wikidata":"https://www.wikidata.org/wiki/Q727002","display_name":"Charter","level":2,"score":0.7420943975448608},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.7039943933486938},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.6195032000541687},{"id":"https://openalex.org/C2776360696","wikidata":"https://www.wikidata.org/wiki/Q1938414","display_name":"Taxpayer","level":2,"score":0.5997337698936462},{"id":"https://openalex.org/C95691615","wikidata":"https://www.wikidata.org/wiki/Q3237872","display_name":"Fundamental rights","level":3,"score":0.5534871220588684},{"id":"https://openalex.org/C170706310","wikidata":"https://www.wikidata.org/wiki/Q30216","display_name":"Common law","level":2,"score":0.48331189155578613},{"id":"https://openalex.org/C2778012447","wikidata":"https://www.wikidata.org/wiki/Q1034415","display_name":"Scope (computer science)","level":2,"score":0.47004929184913635},{"id":"https://openalex.org/C86615163","wikidata":"https://www.wikidata.org/wiki/Q1147615","display_name":"International human rights law","level":3,"score":0.44077861309051514},{"id":"https://openalex.org/C115314567","wikidata":"https://www.wikidata.org/wiki/Q208202","display_name":"European Union law","level":3,"score":0.41925132274627686},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.37216487526893616},{"id":"https://openalex.org/C169437150","wikidata":"https://www.wikidata.org/wiki/Q8458","display_name":"Human rights","level":2,"score":0.3686376214027405},{"id":"https://openalex.org/C2910001868","wikidata":"https://www.wikidata.org/wiki/Q458","display_name":"European union","level":2,"score":0.343921422958374},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.20372718572616577},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.18273493647575378},{"id":"https://openalex.org/C155202549","wikidata":"https://www.wikidata.org/wiki/Q178803","display_name":"International trade","level":1,"score":0.07267862558364868},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.4337/9781788110846.00034","doi":"https://doi.org/10.4337/9781788110846.00034","is_oa":false,"landing_page_url":"https://doi.org/10.4337/9781788110846.00034","pdf_url":null,"source":{"id":"https://openalex.org/S4306463223","display_name":"Edward Elgar Publishing eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310320353","host_organization_name":"Edward Elgar Publishing","host_organization_lineage":["https://openalex.org/P4310320353"],"host_organization_lineage_names":["Edward Elgar Publishing"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Research Handbook on European Union Taxation Law","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.8046000003814697,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3206447832","https://openalex.org/W3086381658","https://openalex.org/W4292572157","https://openalex.org/W2548565009","https://openalex.org/W4390295466","https://openalex.org/W2150131023","https://openalex.org/W2751897884","https://openalex.org/W7005869863","https://openalex.org/W7204245307","https://openalex.org/W4390622045"],"abstract_inverted_index":{"In":[0],"this":[1,59],"chapter,":[2],"Katerina":[3],"Perrou":[4],"explores":[5],"taxpayer":[6],"rights":[7],"arising":[8],"from":[9,148],"the":[10,17,21,26,39,53,76,81,84,89,93,98,106,118,134,143,152,171,176,181],"EU":[11,27],"Charter":[12,18,40,85],"of":[13,25,55,83,130,178,184],"Fundamental":[14],"Rights.":[15,186],"Although":[16],"primarily":[19],"addresses":[20],"bodies":[22],"and":[23,66,69,105,137,158,180],"institutions":[24],"itself,":[28],"which":[29],"does":[30],"not":[31],"impose":[32],"taxes":[33],"or":[34],"related":[35],"burdens":[36],"on":[37,166],"taxpayers,":[38],"crucially":[41],"also":[42],"applies":[43],"to":[44,91,95,100,108,112,133],"Member":[45],"States":[46],"when":[47],"they":[48],"\u2018implement":[49],"Union":[50],"law\u2019.":[51],"As":[52],"Court":[54,119,177,183],"Justice":[56,179],"has":[57,120],"interpreted":[58],"phrase":[60],"in":[61],"an":[62,101,164],"ever":[63],"expanding":[64],"manner,":[65],"as":[67,88,170],"more":[68,70],"secondary":[71],"law":[72,147],"affects":[73],"domestic":[74],"taxation,":[75],"latter":[77],"comes":[78],"increasingly":[79],"within":[80],"scope":[82,136],"rights,":[86],"such":[87,169],"right":[90,94,99,107],"privacy,":[92],"data":[96],"protection,":[97],"effective":[102],"legal":[103],"remedy":[104],"a":[109,115,127],"fair":[110],"trial,":[111],"name":[113],"only":[114],"few":[116],"that":[117],"already":[121],"ruled":[122],"on.":[123],"The":[124],"chapter":[125],"devotes":[126],"significant":[128],"part":[129],"its":[131,138],"analysis":[132],"Charter\u2019s":[135],"potential":[139],"impact,":[140],"before":[141],"discussing":[142],"most":[144],"relevant":[145],"case":[146],"recent":[149],"years,":[150],"including":[151],"cases":[153],"WebMindLicences,":[154],"Pu_k\u00e1r,":[155],"Sabou,":[156],"Berlioz,":[157],"\u00e5kerberg":[159],"Fransson.":[160],"It":[161],"concludes":[162],"with":[163],"outlook":[165],"future":[167],"research":[168],"continuously":[172],"developing":[173],"relationship":[174],"between":[175],"European":[182],"Human":[185]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2020-02-14T00:00:00"}