Opinion Statement ECJ-TF 1/2022 on the ECJ Decision of 25 November 2021 in État Luxembourgeois v. L (Case C-437/19) on the Conditions for Information Requests and Taxpayer Remedies

Reference : Opinion Statement ECJ-TF 1/2022 on the ECJ Decision of 25 November 2021 in État Luxem...


	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/10993/52220

Title :	Opinion Statement ECJ-TF 1/2022 on the ECJ Decision of 25 November 2021 in État Luxembourgeois v. L (Case C-437/19) on the Conditions for Information Requests and Taxpayer Remedies
Language :	English
Author, co-author :	Kofler, Georg []
	García Prats, Alfredo []
	Haslehner, Werner [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Department of Law (DL) >]
	Heydt, Volker []
	Kemmeren, Eric []
	Lang, Michael []
	Nogueira, Joao []
	Panayi, Christiana []
	Raventos-Calvo, Stella []
	Richelle, Isabelle []
	Rust, Alexander []
	Shiers, Rupert []
Publication date :	Apr-2022
Journal title :	European Taxation
Publisher :	International Bureau of Fiscal Documentation
Volume :	62
Issue/season :	4
Pages :	219-223
Peer reviewed :	Yes
Audience :	International
ISSN :	0014-3138
e-ISSN :	2352-9199
City :	Amsterdam
Country :	Netherlands
Keywords :	[en] Foreseeable relevance ; European tax ; exchange of information ; fundamental rights
Abstract :	[en] In the judgment commented on in this article, the Court of Justice clarified the conditions for the identification of a taxpayer in group requests under the DAC (Directive 2011/16) and confirmed that article 47 of the Charter on Fundamental Rights requires the information holder to be given the necessary information to assess the request’s legality.
Target :	Researchers ; Professionals ; Students
Permalink :	http://hdl.handle.net/10993/52220

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