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

Resource Information

The work 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 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

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

• Shiers, R
• Lang, M
• Nogueira, J.F. Pinto
• Raventós-Calvo, S
• Richelle, I
• Rust, A
• García Prats, F.A
• HJI Panayi, C
• Haslehner, W.C
• Heydt, V
• Kemmeren, E.C.C.M
• Kofler, G.W

Subject

• ECJ case law
• EU Charter of Fundamental Rights
• exchange of information
• taxpayer rights
• DAC

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

Geographic coverage

• European Union
• Europe

Language note

English