ECJ – C-245/19 & C-246/19 – AG Opinion – État du Grand-duché de Luxembourg – Right of appeal against a request for information in tax matters

Source curia

AG Opinion

1.      Article 47 of the Charter of Fundamental Rights of the European Union must be interpreted as meaning that a decision by which an authority requested to provide assistance pursuant to Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/99/EEC requires a person to provide information concerning a taxpayer or third party may be challenged by that person, the taxpayer and third parties concerned before the courts of the requested Member State.

2.      Article 1(1) and Article 5 of Directive 2011/16 must be interpreted as meaning that the requesting authority must state the reasons for the request for information in order to enable the requested authority to assess whether the requested information is not manifestly lacking in foreseeable relevance to the tax assessment conducted by the requesting authority. The request must provide concrete evidence of the facts or transactions that are relevant for tax purposes, so as to rule out an impermissible ‘fishing expedition’.

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