Opinion Statement ECJ-TF 3/2017 on the Decision of the Court of Justice of the European Union of 16 May 2017 in Berlioz Investment Fund SA (Case C-682/15), Concerning the Right to Judicial Review under Article 47 of the EU Charter of Fundamental Rights in Cases of Cross-Border Mutual Assistance in Tax Matters

Haslehner, Werner; García Prats, Alfredo; Heydt, Volker; Kemmeren, Eric; Kofler, Georg; Lang, Michael; Lüdicke, Jürgen; Nogueria, João; Pistone, Pasquale; Raventos-Calvo, Stella; Raingeard de la Blétière, Emmanuel; Richelle, Isabelle; Rust, Alexander; Shiers, Rupert

Reference : Opinion Statement ECJ-TF 3/2017 on the Decision of the Court of Justice of the Europe...


	Document type :	Scientific journals : Article
	Discipline(s) :	Law, criminology & political science : Tax law Law, criminology & political science : European & international law
	Focus Areas :	Law / European Law
	To cite this reference:	http://hdl.handle.net/10993/35923

Title :	Opinion Statement ECJ-TF 3/2017 on the Decision of the Court of Justice of the European Union of 16 May 2017 in Berlioz Investment Fund SA (Case C-682/15), Concerning the Right to Judicial Review under Article 47 of the EU Charter of Fundamental Rights in Cases of Cross-Border Mutual Assistance in Tax Matters
Language :	English
Author, co-author :	Haslehner, Werner [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
	García Prats, Alfredo []
	Heydt, Volker []
	Kemmeren, Eric []
	Kofler, Georg []
	Lang, Michael []
	Lüdicke, Jürgen []
	Nogueria, João []
	Pistone, Pasquale []
	Raventos-Calvo, Stella []
	Raingeard de la Blétière, Emmanuel []
	Richelle, Isabelle []
	Rust, Alexander []
	Shiers, Rupert []
Publication date :	Feb-2018
Journal title :	European Taxation
Publisher :	International Bureau of Fiscal Documentation
Pages :	93-96
Peer reviewed :	Yes (verified by ORBi^lu)
Audience :	International
ISSN :	0014-3138
City :	Amsterdam
Country :	The Netherlands
Keywords :	[en] Fundamental rights ; Judicial review ; Mutual assistance ; Investment funds ; Foreseeable relevant information ; Information exchange
Abstract :	[en] The CFE welcomes this decision in that it marks a new page in the protection of taxpayer rights. In line with the principle “wherever there is a right, there is a remedy”, it shows that EU law may reconcile the interest in securing an effective protection of tax collection with that in respecting fundamental rights. The CFE wonders whether the threshold of “manifest irrelevance” can effectively secure the protection of the relevant persons’ rights. It also wonders whether this offers an effective protection against fishing expeditions or requests for information that is unlikely to be relevant to the tax affairs of a given taxpayer.
Target :	Researchers ; Professionals ; Students ; General public
Permalink :	http://hdl.handle.net/10993/35923

File(s) associated to this reference

Fulltext file(s):

	File	Commentary	Version	Size	Access
Limited access	et_2018_02_cfe_1 (Berlioz).pdf		Publisher postprint	250.05 kB	Request a copy

All documents in ORBi^lu are protected by a user license.

University of Luxembourg Library | Feedback | Legal notices