Analysis: “Balancing fundamental rights and the Union’s financial interests: the Court of Justice delivers its judgment in Lin (C-107/23 PPU)” by Guillermo Íñiguez

On 24 July 2023, the Court of Justice delivered its judgment in Lin (Case C-107/23 PPU), a case which represents the latest iteration of the tension between the protection of the Union’s financial interests and the protection of the fundamental rights set out in the Charter,

By final judgment of 30 June 2020, the Court of Appeal in Brașov sentenced the appellants to terms of imprisonment for tax evasion and the setting up of a criminal organisation. They were also ordered to pay damages of 3.2 million euro, including VAT. Following the judgment, the appellants brought an extraordinary appeal before the referring court. In their appeal, they argued that they were convicted despit