Opinion Statement ECJ-TF 1/2022 on the CJEU Decision of 25 November 2021 in case C-437/19, état luxembourgeois v L, on the conditions for information requests and taxpayer remedies

João Félix Pinto Nogueira; Francisco Alfredo Garcia Prats; Werner C. Haslehner; Volker Heydt; Eric Kemmeren; Georg Kofler; Michael Lang; Christiana HJI Panayi; Emmanuel Raingeard de la Blétière; Stella Raventos-Calvo; Isabelle Richelle; Alexander Rust; Rupert Shiers

doi:10.2139/ssrn.4017710

Opinion Statement ECJ-TF 1/2022 on the CJEU Decision of 25 November 2021 in case C-437/19, état luxembourgeois v L, on the conditions for information requests and taxpayer remedies

João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, Christiana HJI Panayi, Emmanuel Raingeard de la Blétière, Stella Raventos-Calvo, Isabelle Richelle, Alexander Rust, Rupert Shiers

Research output: Working paper › Preprint

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Abstract

The CFE Tax Advisers Europe welcomes the judgment of the Court as it provides further clarification on the legal protection of the information holders afforded by Article 47 of the Charter of Fundamental Rights of the European Union in cases of cross-border exchange of information. Article 47 of the Charter guarantees that national courts can review the cross-border information request in order to assess its legality and also that the information holder must be able to ascertain the reasons upon which the order they receive is based. Moreover, the CFE Tax Advisers Europe welcomes the illumination regarding the concept of “foreseeable relevance”, but also notes that additional clarification will be needed to distinguish permissible group requests from illegal “fishing expeditions”.

Original language	English
Publisher	SSRN
Pages	1-8
Number of pages	8
DOIs	https://doi.org/10.2139/ssrn.4017710
Publication status	Published - 22 Mar 2022

Keywords

Taxation
Tax law
European taxation
Exchange of information
OECD

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

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CEID-CRCFL: Católica Research Centre for the Future of Law
Pais, S. O. (Associate Professor), Costa, A. C. R. (Invited Assistant Professor), Afonso, A. (Assistant Professor), Ribeiro, A. T. (PI), Martins, A. A. (Invited Assistant Professor), Guedes, A. (Associate Professor), Sousa, A. F. D. (Assistant Professor), Triunfante, A. (Assistant Professor), Botelho, C. S. (Assistant Professor), Fraipont, C. D. (Student), Tavares, E. (Student), Ferreira, A. S. (Student), Antunes, A. F. M. (PI), Fonseca, A. (PI), Abrantes, A. M. (Student), Amaro, A. E. L. (Scholarship holder), Cortês, A. U. (Associate Professor), Rocha, A. (Assistant Professor), Baldé, A. (Student), Sardinha, C. (Assistant Professor), Lucena, C. (Student), Sequeira, E. V. D. (Assistant Professor), Ferreira-Pinto, F. A. (Assistant Professor), Calvão, F. (Associate Professor), Alves, F. C. (Invited Assistant Teacher), Ribeiro, G. A. (Assistant Professor), Matias, G. (Assistant Professor), Ferreira, H. P. (Student), Salinas, H. (Assistant Professor), Antunes, H. S. (Associate Professor), Sousa, I. P. D. (Invited Assistant Teacher), Costa, I. G. (Student), Duarte, I. T. (Scholarship holder), Dalhuisen, J. (Invited Professor), Geng, J. (Student), Vasconcelos, J. (Associate Professor), Gomes, J. S. (Student), Lopes, J. F. (Student), Silva, J. P. D. (Assistant Professor), Lopes, J. A. (Associate Professor), Moutinho, J. L. (Associate Professor), Antunes, J. E. (Associate Professor), Proença, J. C. B. (Invited Associate Professor), Estaca, J. N. (Student), Domingos, J. L. (Student), Cunha, J. D. D. (Associate Professor), Rodrigues, J. (Student), Taborda, J. (Student), Araújo, L. (Student), Fábrica, L. (Assistant Professor), Naia, L. R. (Scholarship holder), Campos, M. F. (Associate Professor), Queiroz, B. M. (Assistant Professor), Cunha, M. D. C. (Associate Professor), Baptista, D. (Assistant Professor), Ribeiro, M. D. F. (Associate Professor), Ferreira, M. E. (Assistant Professor), Quadros, I. (Assistant Professor), Tavares, M. I. (Assistant Professor), Campos, I. M. (Assistant Professor), Martins, M. D. (Assistant Professor), Faria, M. P. R. D. (Associate Professor), Xavier, R. (Full Professor), Faria, R. L. D. (Assistant Professor), Rocha, V. (Assistant Professor), Almeida, M. A. D. (Full Professor), Domingos, M. P. (Scholarship holder), Rosas, M. (Invited Assistant Teacher), Portocarrero, M. (Assistant Professor), Rouxinol, M. (Assistant Professor), Alija, N. (Student), Silva, N. S. E. (Invited Assistant Professor), Martins, P. F. (Assistant Professor), Pichel, P. (Invited Assistant Teacher), Cunha, P. O. (Associate Professor), Albuquerque, P. P. D. (Full Professor), Marques, P. G. (Assistant Professor), Machete, P. (Associate Professor), Gomes, P. C. (Invited Assistant Professor), Freitas, P. (Assistant Professor), Carvalho, R. (Associate Professor), Moreira, R. R. (Scholarship holder), Andrade, R. (Invited Assistant Teacher), Morais, R. D. (Full Professor), Medeiros, R. (Full Professor), Duarte, R. P. (Full Professor), Carvalho, C. D. O. (Associate Professor), Tavares, S. (Assistant Professor), Vasques, S. (Associate Professor), Venda, S. B. E. (Student), Maltez, S. (Scholarship holder), Rendas, T. (Invited Assistant Professor), Tavares, T. (Assistant Professor), Ventura, V. (Student) & Nogueira, J. F. P. (Assistant Professor)
1/01/20 → 31/12/24
Project: Research

1 Article

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
Kofler, G., Prats, A. G., Haslehner, W., Heydt, V., Kemmeren, E., Lang, M., Nogueira, J., Panayi, C. H. J. I., Raventós-Calvo, S., Richelle, I., Rust, A. & Shiers, R., May 2022, In: European Taxation. 2022, 5, p. 219-223 5 p.
Research output: Contribution to journal › Article › peer-review

Cite this

Nogueira, J. F. P., Prats, F. A. G., Haslehner, W. C., Heydt, V., Kemmeren, E., Kofler, G., Lang, M., Panayi, C. HJI., Blétière, E. R. D. L., Raventos-Calvo, S., Richelle, I., Rust, A., & Shiers, R. (2022). Opinion Statement ECJ-TF 1/2022 on the CJEU Decision of 25 November 2021 in case C-437/19, état luxembourgeois v L, on the conditions for information requests and taxpayer remedies. (pp. 1-8). SSRN. https://doi.org/10.2139/ssrn.4017710

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abstract = "The CFE Tax Advisers Europe welcomes the judgment of the Court as it provides further clarification on the legal protection of the information holders afforded by Article 47 of the Charter of Fundamental Rights of the European Union in cases of cross-border exchange of information. Article 47 of the Charter guarantees that national courts can review the cross-border information request in order to assess its legality and also that the information holder must be able to ascertain the reasons upon which the order they receive is based. Moreover, the CFE Tax Advisers Europe welcomes the illumination regarding the concept of “foreseeable relevance”, but also notes that additional clarification will be needed to distinguish permissible group requests from illegal “fishing expeditions”.",

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author = "Nogueira, {Jo{\~a}o F{\'e}lix Pinto} and Prats, {Francisco Alfredo Garcia} and Haslehner, {Werner C.} and Volker Heydt and Eric Kemmeren and Georg Kofler and Michael Lang and Panayi, {Christiana HJI} and Bl{\'e}ti{\`e}re, {Emmanuel Raingeard de la} and Stella Raventos-Calvo and Isabelle Richelle and Alexander Rust and Rupert Shiers",

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Nogueira, JFP, Prats, FAG, Haslehner, WC, Heydt, V, Kemmeren, E, Kofler, G, Lang, M, Panayi, CHJI, Blétière, ERDL, Raventos-Calvo, S, Richelle, I, Rust, A & Shiers, R 2022 'Opinion Statement ECJ-TF 1/2022 on the CJEU Decision of 25 November 2021 in case C-437/19, état luxembourgeois v L, on the conditions for information requests and taxpayer remedies' SSRN, pp. 1-8. https://doi.org/10.2139/ssrn.4017710

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AU - Nogueira, João Félix Pinto

AU - Prats, Francisco Alfredo Garcia

AU - Haslehner, Werner C.

AU - Heydt, Volker

AU - Kemmeren, Eric

AU - Kofler, Georg

AU - Lang, Michael

AU - Panayi, Christiana HJI

AU - Blétière, Emmanuel Raingeard de la

AU - Raventos-Calvo, Stella

AU - Richelle, Isabelle

AU - Rust, Alexander

AU - Shiers, Rupert

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N2 - The CFE Tax Advisers Europe welcomes the judgment of the Court as it provides further clarification on the legal protection of the information holders afforded by Article 47 of the Charter of Fundamental Rights of the European Union in cases of cross-border exchange of information. Article 47 of the Charter guarantees that national courts can review the cross-border information request in order to assess its legality and also that the information holder must be able to ascertain the reasons upon which the order they receive is based. Moreover, the CFE Tax Advisers Europe welcomes the illumination regarding the concept of “foreseeable relevance”, but also notes that additional clarification will be needed to distinguish permissible group requests from illegal “fishing expeditions”.

AB - The CFE Tax Advisers Europe welcomes the judgment of the Court as it provides further clarification on the legal protection of the information holders afforded by Article 47 of the Charter of Fundamental Rights of the European Union in cases of cross-border exchange of information. Article 47 of the Charter guarantees that national courts can review the cross-border information request in order to assess its legality and also that the information holder must be able to ascertain the reasons upon which the order they receive is based. Moreover, the CFE Tax Advisers Europe welcomes the illumination regarding the concept of “foreseeable relevance”, but also notes that additional clarification will be needed to distinguish permissible group requests from illegal “fishing expeditions”.

KW - Taxation

KW - Tax law

KW - European taxation

KW - Exchange of information

KW - OECD

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M3 - Preprint

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BT - Opinion Statement ECJ-TF 1/2022 on the CJEU Decision of 25 November 2021 in case C-437/19, état luxembourgeois v L, on the conditions for information requests and taxpayer remedies

PB - SSRN

ER -

Opinion Statement ECJ-TF 1/2022 on the CJEU Decision of 25 November 2021 in case C-437/19, état luxembourgeois v L, on the conditions for information requests and taxpayer remedies

Abstract

Keywords

UN SDGs

Access to Document

Fingerprint

Projects

CEID-CRCFL: Católica Research Centre for the Future of Law

Research output

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

Cite this