The Resource 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

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

Label
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
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
Creator
Subject
Language
eng
Summary
In this CFE Opinion Statement, the CFE ECJ Task Force comments on the ECJ decision in État luxembourgeois v. L (Case C-437/19) of 25 November 2021. This decision brings further clarification on the rights of information holders in respect of cross-border exchange of information, as well as on the concept of “foreseeable relevance”
Citation source
In: European taxation. - Amsterdam. - Vol. 62 (2022), no. 5 ; p. 219-223
http://library.link/vocab/creatorName
  • Kofler, G.W
  • García Prats, F.A
  • Haslehner, W.C
  • Heydt, V
  • Kemmeren, E.C.C.M
  • Lang, M
  • Nogueira, J
  • HJI Panayi, C
  • Raventós-Calvo, S
  • Richelle, I
  • Rust, A
  • Shiers, R
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • exchange of information
  • ECJ case law
  • DAC
  • taxpayer rights
  • EU Charter of Fundamental Rights
Label
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
Instantiates
Publication
Label
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

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