The Influence of the EU Charter of Fundamental Rights on ECJ Case Law on the International Exchange of Information

Journal
Lejeune, I.; Vermeire, L.
European Union
European Taxation 2017 (Volume 57), No. 4
PriceUSD 45

The authors, in this note, discuss the impact of the EU Charter of Fundamental Rights as a means of protecting taxpayers with regard to the exchange of information, as evidenced in recent and pending ECJ case law in respect of both direct and indirect taxes.