The importance of Human Rights in the universal pandemic moments: there is a relationship between the Charter of Fundamental Rights of the European Union and the International Tax Law? – Education study

Abstract

The unexpectable Pandemic 2020 context brings to the Humanity the effective relevance to the minimum existential, to the Human Rights, more than the discourse, but the real need of the protection from the main legal instruments. By nature, the fundamental rights include the right to education and the protection of property. Could it be that the global pandemic moment, with its broad implications in the social, economic and political domain, came to call into question the right to universal education, and tend to be free, due to the lack of financial resources from the Social State? The question that we propose to debate connects with the need for tax collection by the States to meet the expenses of the Social State, namely for the Education expenses and whether the economic limitation caused by the current pandemic in the face of the sharp decline in GDP and which has necessarily associated with a large decrease in the collection of tax revenues, may compromise the right to education. In order to achieve the conclusions proposed, in addition to evidently study the various generations of Human Rights, we have to analyze the instruments of international tax law and the action of the European Court of Human Rights for its effectiveness.