H&I 2020/553
État luxembourgeois. Remedies against a request for information in tax matters. Court of Justice
CJ 06-10-2020, C-245/19,C-246/19 (Uitspraak), m.nt. Edwin Thomas (État luxembourgeois (Droit de recours contre une demande d’information en matière fiscale))
- Instantie
Court of Justice of the European Union
- Datum
6 oktober 2020
- Zaaknummer
C-245/19
C-246/19
- Noot
Edwin Thomas
- Roepnaam
État luxembourgeois (Droit de recours contre une demande d’information en matière fiscale)
- JCDI
JCDI:ADS241802:1
- Vakgebied(en)
Europees belastingrecht / Mensenrechten
Europees belastingrecht / Administratieve bijstand en invordering
Europees belastingrecht / Algemeen
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 06‑10‑2020
Conclusie, Court of Justice of the European Union (Advocate General), 02‑07‑2020
Essentie
Judgment of the Court of Justice in the joined cases État luxembourgeois. The right to an effective remedy guaranteed by the Charter of Fundamental Rights of the EU requires that persons who hold information that is requested by the national administration, in the context of a cooperation procedure between Member States, must be able to bring a direct action against such a request. Nevertheless, Member States may deny the taxpayer subject to the tax investigation and the third parties concerned by the information in question the right to bring such a direct action, provided that there are other remedies ... Verder lezen? Log in om dit document te bekijken.