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»
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The item 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» represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
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The item 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» represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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»
- 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 ; 155-184 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»
- 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»
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Las-garant%C3%ADas-de-los-obligados-tributarios-en-el/lqmuNXX8qZs/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Las-garant%C3%ADas-de-los-obligados-tributarios-en-el/lqmuNXX8qZs/">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»</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Las-garant%C3%ADas-de-los-obligados-tributarios-en-el/lqmuNXX8qZs/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Las-garant%C3%ADas-de-los-obligados-tributarios-en-el/lqmuNXX8qZs/">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»</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
