Author (Corporate) | European Court of Justice: Press and Information Division |
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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. |
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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 |