Opinion Statement ECJ-TF 1/2022 on the ECJ Decision of 25 November 2021 in État Luxembourgeois v. L (Case C-437/19) on the Conditions for Information Requests and Taxpayer Remedies

Journal
Kofler, G.W.; García Prats, F.A.; Haslehner, W.C.; Heydt, V.; Kemmeren, E.C.C.M.; Lang, M.; Nogueira, J.; HJI Panayi, C.; Raventós-Calvo, S.; Richelle, I.; Rust, A.; Shiers, R.
European Union
European Taxation 2022 (Volume 62), No. 5
PriceUSD 45

In this CFE Opinion Statement, the CFE ECJ Task Force comments on the ECJ decision in État luxembourgeois v. L (Case C-437/19) of 25 November 2021. This decision brings further clarification on the rights of information holders in respect of cross-border exchange of information, as well as on the concept of “foreseeable relevance”.