The Resource Berlioz versus Sabou : Grundrechtsschutz im Amtshilfeverfahren = Berlioz versus Sabou : protection of fundamental rights in administrative assistance procedures

Berlioz versus Sabou : Grundrechtsschutz im Amtshilfeverfahren = Berlioz versus Sabou : protection of fundamental rights in administrative assistance procedures

Label
Berlioz versus Sabou : Grundrechtsschutz im Amtshilfeverfahren = Berlioz versus Sabou : protection of fundamental rights in administrative assistance procedures
Title
Berlioz versus Sabou : Grundrechtsschutz im Amtshilfeverfahren = Berlioz versus Sabou : protection of fundamental rights in administrative assistance procedures
Creator
Subject
Language
eng
Summary
In 2013, the European Court of Justice (ECJ) held in the Sabou case that the Mutual Assistance Directive does not provide for procedural rights to taxpayers in the exchange of information procedure because the Mutual Assistance Directive merely coordinates the transfer of information between the member states without conferring specific rights on the taxpayer. However, on 16 May 2017, the ECJ clarified in the Berlioz case that the taxpayer may invoke the Charter of Fundamental Rights in order to challenge the legality of exchange of information, at least in cases where a penalty is imposed on the taxpayer for failure to provide information required for the tax authority to reply to an information request. The author compares the ECJ's reasoning in both decisions in order to point out the decisive factors for procedural rights
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 27 (2017), no. 8 ; p. 402-413
http://library.link/vocab/creatorName
Wöhrer, V
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • ECJ case law
  • mutual assistance
  • exchange of information
  • taxpayer rights
  • EU Charter of Fundamental Rights
Label
Berlioz versus Sabou : Grundrechtsschutz im Amtshilfeverfahren = Berlioz versus Sabou : protection of fundamental rights in administrative assistance procedures
Instantiates
Publication
Label
Berlioz versus Sabou : Grundrechtsschutz im Amtshilfeverfahren = Berlioz versus Sabou : protection of fundamental rights in administrative assistance procedures
Publication

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