Adjudication Proceedings in Tax Matters in the European Union: Some Inconsistencies

As part of the research into the administrative procedures of the European Union, this study is aimed at developing a case study analysis that allows the highlighting of any inconsistencies or unequal treatment in adjudication procedures in tax matters. This sector, often overlooked by scholars of public law, instead appears to be particularly interesting and fruitful for the investigation that we intend to carry out, since it has always represented a field of choice for the tricky balance between the requirements of taxation and the protection of the freedoms and rights of the individual