The Status of the Harmonization of Tax Enforcement within the European Union

This article applies a part of the findings of the author’s doctoral thesis on the protection of the taxpayer’s fundamental rights in situations of cross-border tax enforcement within the European Union, which was awarded the International Fiscal Association’s 2025 Mitchell B. Carroll Prize, and examines the evolving interplay between national and EU tax procedural law, highlighting the need for effective fundamental rights protection amid expanding EU administrative cooperation and increasing individual reporting obligations.