Source: European Parliament
The internal organisation and practices of the Agencia Estatal de Administración Tributaria (AEAT) are matters that fall within the scope of national competence.
The Commission can neither replace the Member States when it comes to drawing up their national tax inspection plans nor determine t he internal organisation and practices of the national tax authorities.
Notwithstanding the above, in the last years, the Commission has been active in facilitating and ensuring the implementation of EU tax law by the national tax administrations through TADEUS, the Tax Administration European Union Summit.
TADEUS is a forum that brings together heads and deputy heads of EU countries’ tax administrations and the Commission, to improve administrative cooperation within the EU and to meet common challenges[1].
As regards the Charter of Fundamental Rights of the European Union (the Charter), the fundamental rights guaranteed by the Charter are applicable only in situations falling within the scope of EU law[2].
Since the general organisation and functioning of the AEAT are questions of national competence, the Charter is not applicable. In the present case, it is thus for the concerned Member State to ensure that fundamental rights are effectively respected and protected in accordance with its national law and international obligations.