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
Kofler, Georg; García Prats, Alfredo; Haslehner, Werneret al.
et_2022_4 - 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.pdf
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.
Disciplines :
Tax law European & international law
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
External co-authors :
yes
Language :
English
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
Publication date :
April 2022
Journal title :
European Taxation
ISSN :
2352-9199
Publisher :
International Bureau of Fiscal Documentation, Amsterdam, Netherlands
