Press Release: Judgment In Case C-682/15. Berlioz Investment ...

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Author (Corporate) European Court of Justice: Press and Information Division
Series Title Press Release
Series Details No.53, 2017 (16.05.17)
Publication Date 16/05/2017
Content Type News

The courts of one Member State may review the legality of requests for tax information sent by another Member State.

That review is limited to verifying whether the information sought is not — manifestly — devoid of any foreseeable relevance to the tax investigation concerned.

Source Link Link to Main Source https://curia.europa.eu/jcms/upload/docs/application/pdf/2017-05/cp170053en.pdf
Subject Categories Law, Taxation
Countries / Regions Europe, Luxembourg

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