Press Release: Judgment of the Court of Justice in Joined Cases C-155/08 and C-157/08. X and E.H.A. Passenheim-van Schoot v Staatssecretaris van Financiën

An extended recovery period where taxable assets which have been concealed from the tax authorities are held in another Member State is in accordance with Community law. In so far as the tax authorities have no evidence of the existence of such assets, an extended recovery period does not go beyond what is necessary to guarantee the effectiveness of fiscal supervision and to prevent tax evasion.

• Primary Source