Cuadernos de Derecho Transnacional (Octubre 2019), Vol. 11, Nº 2, pp. 230-252 ISSN 1989-4570 - www.uc3m.es/cdt - DOI: https://doi.org/10.20318/cdt.2019.4956 230 TAX JUSTICE ISSUES IN THE EUROPEAN UNION CUESTIONES DE JUSTICIA TRIBUTARIA EN LA UNIÓN EUROPEA CARLOS MARÍA LÓPEZ ESPADAFOR Full Professor of Financial and Tax Law University of Jaén ORCID ID: 0000-0002-5994-2196 Recibido: 12.03.2019 / Aceptado: 23.03.2019 DOI: https://doi.org/10.20318/cdt.2019.4956 Abstract: One of the basic preliminary issues that would contribute to a better development of EU Tax Law should consist on a defnition, within its own judicial discipline, of the material principles of Tax Justice. We cannot expect to make progress in the technical development of the community tax rules and in the enlargement of their scope of action, without having previously defned certain taxation parameters. These, in turn, could be seen as a reassurance by the taxpayers of the various Member States of the Euro- pean Union regarding its tax rules. It should be able to defne some principles that were somewhat similar to those included in the Constitutions or the Constitutional Law of the various member States. Keywords: law, European Union, states, tax justice, European taxpayers. Resumen: Una de las cuestiones preliminaries básicas que contribuirían a un mejor desarrollo del Derecho Tributario de la Unión Europea, sería la concreción de una defnición, sin perjuicio de su propia disciplina jurisprudencial, de los principios materiales de justicia tributaria. No podemos preten- der progresar en el desarrollo técnico de las normas tributarias comunitarias y en una ampliación del alcance de su actuación sin haber defnido previamente ciertos parámetros tributarios. Éstos, a su vez, podrían verse como una garantía para los contribuyentes de los Estados miembros de la Unión Europea con respecto a sus Ordenamientos jurídico-tributarios internos. Esto podría desembocar en la defnición de algunos principios que en cierto modo serían paralelos a los recogidos en las Constituciones de los Estados miembros. Palabras clave: derecho, Unión Europea, estados, justicia tributaria, contribuyentes europeos. Summary: I. Parameters of Tax Justice Regarding Indirect Taxation in the Context of the EU. II. Additional taxation and high public revenues. III. Right of ownership and tax justice. IV. EU Tax Law and ban of confscation as regards tax matters. V. Non confscation in tax matters and fundamen- tal right to private property. VI. Private property in the EU Charter of Fundamental Rights and the material principles on Tax Justice. VII. Rational solutions. VIII. Excise duties. IX. Realization of the parameters of the current non-taxation purposes. X. Ethics and Environmental Tax Law from a glo- balized perspective. XI. States, Governments, Law-makers and taxpayers. XII. Courses of Action. 1. Preliminary considerations. 2. State Level. 3. European Union Level. XIII. Case-Law Considerations. XIV. The Prominence of Certain Taxes. XV. The Different Degree of Realization of the Material Principles of Tax Law in the Various EU Member States. XVI. The Idea of an Ignored Progressive Taxation before the Development of Indirect Taxes in the Tax Policy of the EU. XVII. Conclusions.