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»

Resource Information

The work 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 distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

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»

Creator

• Sánchez López, M.E

Subject

• ECJ case law
• exchange of information
• taxpayer rights

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

Geographic coverage

• European Union
• Europe

Language note

Spanish