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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

  • Georg Kofler
  • , Alfredo Garcia Prats
  • , Werner Haslehner
  • , Volker Heydt
  • , Eric Kemmeren
  • , Michael Lang
  • , João Nogueira
  • , Christiana H.J.I. Panayi
  • , Stella Raventós-Calvo
  • , Isabelle Richelle
  • , Alexander Rust
  • , Rupert Shiers

Research output: Contribution to journalArticlepeer-review

Abstract

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”.
Original languageEnglish
Pages (from-to)219-223
Number of pages5
JournalEuropean Taxation
Volume2022
Issue number5
Publication statusPublished - May 2022

UN SDGs

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

  1. SDG 10 - Reduced Inequalities
    SDG 10 Reduced Inequalities
  2. SDG 16 - Peace, Justice and Strong Institutions
    SDG 16 Peace, Justice and Strong Institutions

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