Press Release: Judgment in Case C-682/15. Berlioz Investment Fund SA v Directeur de l’administration des contributions directes

Author (Corporate)
Series Title
Series Details No.53, 2017 (16.05.17)
Publication Date 16/05/2017
Content Type

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 ,
Countries / Regions ,