The Resource Las garantías de los obligados tributarios en el intercambio de información entre estados : examen de la STJUE de 25 de noviembre de 2021, asunto «État luxemburgeois» = Guarantees for taxpayers in the exchange of information between states : review of the stjue of 25 november 2021, case «état luxemburgeois»

Las garantías de los obligados tributarios en el intercambio de información entre estados : examen de la STJUE de 25 de noviembre de 2021, asunto «État luxemburgeois» = Guarantees for taxpayers in the exchange of information between states : review of the stjue of 25 november 2021, case «état luxemburgeois»

Label
Las garantías de los obligados tributarios en el intercambio de información entre estados : examen de la STJUE de 25 de noviembre de 2021, asunto «État luxemburgeois» = Guarantees for taxpayers in the exchange of information between states : review of the stjue of 25 november 2021, case «état luxemburgeois»
Title
Las garantías de los obligados tributarios en el intercambio de información entre estados : examen de la STJUE de 25 de noviembre de 2021, asunto «État luxemburgeois» = Guarantees for taxpayers in the exchange of information between states : review of the stjue of 25 november 2021, case «état luxemburgeois»
Creator
Subject
Language
eng
Summary
The latest pronouncement of the Court of Justice of the European Union, in relation to the application of the mechanism for the exchange of information between Member States, can be considered as a certain advance in relation to the guarantees that should be recognised for the subjects affected by these actions, being the “great forgotten ones” in this area. Judgment which, on the one hand, provides a more appropriate interpretation of the concept of foreseeable relevance, through a further strengthening of the reasoning that data requests must contain in relation to the objective pursued, in line with the amendment made to Directive 2011/16 by Council Directive (EU) 2021/514 of 22 March 2021. However, on the other hand, the Court disregards the connection between the right to effective judicial protection and the rights to privacy and data protection, recognising it only for the person holding the information in certain cases. Case-law whose relevance lies, moreover, in the impact it should have on the progressive approximation of the tax laws of Member States, achieving a certain flexibility of the principle of procedural autonomy as well as an equivalent treatment of the subjects concerned
Citation source
In: Quincena fiscal. - Cizur Menor. - (2022), no. 10 ; 29 p
http://library.link/vocab/creatorName
Sánchez López, M.E
Geographic coverage
  • European Union
  • Europe
Language note
Spanish
http://library.link/vocab/subjectName
  • ECJ case law
  • exchange of information
  • taxpayer rights
Label
Las garantías de los obligados tributarios en el intercambio de información entre estados : examen de la STJUE de 25 de noviembre de 2021, asunto «État luxemburgeois» = Guarantees for taxpayers in the exchange of information between states : review of the stjue of 25 november 2021, case «état luxemburgeois»
Instantiates
Publication
Label
Las garantías de los obligados tributarios en el intercambio de información entre estados : examen de la STJUE de 25 de noviembre de 2021, asunto «État luxemburgeois» = Guarantees for taxpayers in the exchange of information between states : review of the stjue of 25 november 2021, case «état luxemburgeois»
Publication

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