There is a relationship between the EU Charter of Fundamental Rights and the International Tax Law in the universal pandemic moments? – Education study

The unexpected pandemic 2020 context brings to 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. The paper proposes and discusses the connection with the need for tax collection by the states to meet the expenses of the social state, namely for education expenses, and whether the economic limitation caused by the current pandemic in face of the sharp decline in GDP and which has necessarily associated with a large decrease in the collection of tax revenues, which may compromise the right to education. From the findings of the study, concerning the new technologies and their dependence, the actual context shows that it is not an option but an effective need for everyone, so the states and the international community have the obligation to generate conditions of the best access and should promote the pedagogical need in this subject. Keywords: Fundamental rights, social state, taxes, property protection, education.