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
Autor(a) principal: | |
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Data de Publicação: | 2022 |
Outros Autores: | , , , , , , , , , , , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10400.14/39199 |
Resumo: | 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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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 remediesTaxationTax lawEuropean taxationExchange of informationOECDThe 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”.SSRNVeritati - Repositório Institucional da Universidade Católica PortuguesaNogueira, João Félix PintoPrats, Francisco Alfredo GarciaHaslehner, Werner C.Heydt, VolkerKemmeren, EricKofler, GeorgLang, MichaelPanayi, Christiana HJIBlétière, Emmanuel Raingeard de laRaventos-Calvo, StellaRichelle, IsabelleRust, AlexanderShiers, Rupert2022-10-27T16:56:21Z2022-03-222022-03-22T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10400.14/39199eng10.2139/ssrn.4017710info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-07-12T17:44:42ZPortal AgregadorONG |
dc.title.none.fl_str_mv |
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 |
title |
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 |
spellingShingle |
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 Nogueira, João Félix Pinto Taxation Tax law European taxation Exchange of information OECD |
title_short |
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 |
title_full |
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 |
title_fullStr |
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 |
title_full_unstemmed |
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 |
title_sort |
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 |
author |
Nogueira, João Félix Pinto |
author_facet |
Nogueira, João Félix Pinto Prats, Francisco Alfredo Garcia Haslehner, Werner C. Heydt, Volker Kemmeren, Eric Kofler, Georg Lang, Michael Panayi, Christiana HJI Blétière, Emmanuel Raingeard de la Raventos-Calvo, Stella Richelle, Isabelle Rust, Alexander Shiers, Rupert |
author_role |
author |
author2 |
Prats, Francisco Alfredo Garcia Haslehner, Werner C. Heydt, Volker Kemmeren, Eric Kofler, Georg Lang, Michael Panayi, Christiana HJI Blétière, Emmanuel Raingeard de la Raventos-Calvo, Stella Richelle, Isabelle Rust, Alexander Shiers, Rupert |
author2_role |
author author author author author author author author author author author author |
dc.contributor.none.fl_str_mv |
Veritati - Repositório Institucional da Universidade Católica Portuguesa |
dc.contributor.author.fl_str_mv |
Nogueira, João Félix Pinto Prats, Francisco Alfredo Garcia Haslehner, Werner C. Heydt, Volker Kemmeren, Eric Kofler, Georg Lang, Michael Panayi, Christiana HJI Blétière, Emmanuel Raingeard de la Raventos-Calvo, Stella Richelle, Isabelle Rust, Alexander Shiers, Rupert |
dc.subject.por.fl_str_mv |
Taxation Tax law European taxation Exchange of information OECD |
topic |
Taxation Tax law European taxation Exchange of information OECD |
description |
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”. |
publishDate |
2022 |
dc.date.none.fl_str_mv |
2022-10-27T16:56:21Z 2022-03-22 2022-03-22T00:00:00Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10400.14/39199 |
url |
http://hdl.handle.net/10400.14/39199 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
10.2139/ssrn.4017710 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
SSRN |
publisher.none.fl_str_mv |
SSRN |
dc.source.none.fl_str_mv |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
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RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
collection |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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1777303227382890496 |