CFE ECJ Task Force: 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

Eric Kemmeren; Alfredo Garcia Prats; Werner  Haslehner; Volker Heydt; Georg Kofler; Michael Lang; João Félix Pinto Nogueira; Christiana HJI Panayi; Emmanuel  Raingeard de la Blétière; Stella  Raventos-Calvo; Isabelle Richelle; Alexander  Rust; Rupert Shiers

CFE ECJ Task Force: 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

Eric Kemmeren
, Alfredo Garcia Prats
, Werner Haslehner
, Volker Heydt
, Georg Kofler
, Michael Lang
, João Félix Pinto Nogueira
, Christiana HJI Panayi
, Emmanuel Raingeard de la Blétière
, Stella Raventos-Calvo
, Isabelle Richelle
, Alexander Rust
, Rupert Shiers

Research output: Contribution to journal › Article › Professional

Abstract

This CFE Opinion Statement, submitted to the EU institutions in January 2022, addresses the ECJ decision in État Luxembourgeois v. L (Case C-437/19), in which the Third Chamber of the Court of Justice of the European Union (ECJ) delivered its decision on 25 November 2021, [1.] following Advocate General Kokott’s Opinion. [2.] The Court clarified the conditions for the identification of a taxpayer in group information requests under the Directive on Administrative Cooperation (2011/16) (hereinafter DAC) [3.] and confirmed that article 47 of the Charter on Fundamental Rights requires the information holder to be given the necessary information to assess the request’s legality.

Original language	English
Pages (from-to)	219-223
Number of pages	5
Journal	European Taxation
Volume	62
Issue number	5
Publication status	Published - 2022

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 16 Peace, Justice and Strong Institutions

Keywords

group information requests
Directive on Administrative Cooperation (2011/16)
article 47 of the Charter on Fundamental Rights
information to assess a request’s legality

Connecting Organizations
Bekker, S. (Researcher), Bomer, A. (Researcher), Borghouts, I. (Researcher), De Pietro, C. (Researcher), Dusarduijn, S. (Researcher), Elsweier, F. (Researcher), Essers, P. (Researcher), Garcia Anton, R. (Researcher), Gribnau, H. (Researcher), Gubbels, N. (Researcher), Hoogeveen, M. (Researcher), Houwerzijl, M. (Researcher), Kaufmann, W. (Researcher), Kemmeren, E. (Researcher), Lafarre, A. (Principal Investigator), Lejour, A. (Researcher), Li, J. (Researcher), Loth, M. (Researcher), Mc Cahery, J. (Researcher), Montebovi, S. (Researcher), Peters, C. (Researcher), Rombouts, B. (Researcher), Russo, R. (Researcher), Staats, G. (Researcher), Starink, B. (Researcher), Steegmans, M. (Researcher), Stevens, S. (Researcher), Stevens, T. (Researcher), Sumner, I. (Researcher), Tjong Tjin Tai, E. (Researcher), Tzankova, I. (Researcher), Verbruggen, P. (Researcher), Vermeulen, E. (Researcher), Westerhout, E. (Researcher), Weterings, W. (Researcher), Wibier, R. (Researcher), Xu, D. (Researcher), Zegveld, C. (Researcher), Zekić, N. (Researcher), van Gulijk, S. (Researcher), van Hout, D. (Researcher), van Hulten, M. (Researcher), van Kempen, T. (Researcher), van Kesteren, H. (Researcher), van Vijfeijken, I. (Researcher), Van der Elst, C. (Researcher), Van der Sangen, G. (Researcher), Öner, C. (Researcher), Kryla-Cudna, K. (Researcher), Mak, V. (Researcher), Smit, D. (Researcher), Op Heij, D. (Researcher), Onţanu, E. A. (Researcher), Salah, O. (Researcher), Wijntjens, L. (Researcher), van Norden, G.-J. (Researcher), Vereijken-van den Bosch, S. (Researcher), Fernandez de Aranguiz Chueca, A. (Researcher), Diamant, Y. (Researcher), Geiregat, S. (Researcher), van der Burgt, B. (Researcher), Hofman, A. (Researcher) & Groeneveld-Tijssens, N. (Researcher)
1/01/19 → 31/12/23
Project: Research project

Cite this

Kemmeren, E., Garcia Prats, A., Haslehner, W., Heydt, V., Kofler, G., Lang, M., Nogueira, J. F. P., Panayi, C. HJI., Raingeard de la Blétière, E., Raventos-Calvo, S., Richelle, I., Rust , A., & Shiers, R. (2022). CFE ECJ Task Force: 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. European Taxation, 62(5), 219-223.

@article{5c4ee961ae054102a92941e2ebe4f5f0,

title = "CFE ECJ Task Force: Opinion Statement ECJ-TF 1/2022 on the ECJ Decision of 25 November 2021 in {\'E}tat luxembourgeois v. L (Case C-437/19) on the Conditions for Information Requests and Taxpayer Remedies",

abstract = "This CFE Opinion Statement, submitted to the EU institutions in January 2022, addresses the ECJ decision in {\'E}tat Luxembourgeois v. L (Case C-437/19), in which the Third Chamber of the Court of Justice of the European Union (ECJ) delivered its decision on 25 November 2021, [1.] following Advocate General Kokott{\textquoteright}s Opinion. [2.] The Court clarified the conditions for the identification of a taxpayer in group information requests under the Directive on Administrative Cooperation (2011/16) (hereinafter DAC) [3.] and confirmed that article 47 of the Charter on Fundamental Rights requires the information holder to be given the necessary information to assess the request{\textquoteright}s legality.",

keywords = "group information requests, Directive on Administrative Cooperation (2011/16), article 47 of the Charter on Fundamental Rights, information to assess a request{\textquoteright}s legality",

author = "Eric Kemmeren and \{Garcia Prats\}, Alfredo and Werner Haslehner and Volker Heydt and Georg Kofler and Michael Lang and Nogueira, \{Jo{\~a}o F{\'e}lix Pinto\} and Panayi, \{Christiana HJI\} and \{Raingeard de la Bl{\'e}ti{\`e}re\}, Emmanuel and Stella Raventos-Calvo and Isabelle Richelle and Alexander Rust and Rupert Shiers",

year = "2022",

language = "English",

volume = "62",

pages = "219--223",

journal = "European Taxation",

issn = "0014-3138",

publisher = "International Bureau of Fiscal Documentation (IBFD)",

number = "5",

}

Kemmeren, E, Garcia Prats, A, Haslehner, W, Heydt, V, Kofler, G, Lang, M, Nogueira, JFP, Panayi, CHJI, Raingeard de la Blétière, E, Raventos-Calvo, S, Richelle, I, Rust , A & Shiers, R 2022, 'CFE ECJ Task Force: 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', European Taxation, vol. 62, no. 5, pp. 219-223.

CFE ECJ Task Force: 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. / Kemmeren, Eric; Garcia Prats, Alfredo; Haslehner, Werner et al.
In: European Taxation, Vol. 62, No. 5, 2022, p. 219-223.

Research output: Contribution to journal › Article › Professional

TY - JOUR

T1 - CFE ECJ Task Force: 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

AU - Kemmeren, Eric

AU - Garcia Prats, Alfredo

AU - Haslehner, Werner

AU - Heydt, Volker

AU - Kofler, Georg

AU - Lang, Michael

AU - Nogueira, João Félix Pinto

AU - Panayi, Christiana HJI

AU - Raingeard de la Blétière, Emmanuel

AU - Raventos-Calvo, Stella

AU - Richelle, Isabelle

AU - Rust , Alexander

AU - Shiers, Rupert

PY - 2022

Y1 - 2022

N2 - This CFE Opinion Statement, submitted to the EU institutions in January 2022, addresses the ECJ decision in État Luxembourgeois v. L (Case C-437/19), in which the Third Chamber of the Court of Justice of the European Union (ECJ) delivered its decision on 25 November 2021, [1.] following Advocate General Kokott’s Opinion. [2.] The Court clarified the conditions for the identification of a taxpayer in group information requests under the Directive on Administrative Cooperation (2011/16) (hereinafter DAC) [3.] and confirmed that article 47 of the Charter on Fundamental Rights requires the information holder to be given the necessary information to assess the request’s legality.

AB - This CFE Opinion Statement, submitted to the EU institutions in January 2022, addresses the ECJ decision in État Luxembourgeois v. L (Case C-437/19), in which the Third Chamber of the Court of Justice of the European Union (ECJ) delivered its decision on 25 November 2021, [1.] following Advocate General Kokott’s Opinion. [2.] The Court clarified the conditions for the identification of a taxpayer in group information requests under the Directive on Administrative Cooperation (2011/16) (hereinafter DAC) [3.] and confirmed that article 47 of the Charter on Fundamental Rights requires the information holder to be given the necessary information to assess the request’s legality.

KW - group information requests

KW - Directive on Administrative Cooperation (2011/16)

KW - article 47 of the Charter on Fundamental Rights

KW - information to assess a request’s legality

M3 - Article

SN - 0014-3138

VL - 62

SP - 219

EP - 223

JO - European Taxation

JF - European Taxation

IS - 5

ER -

CFE ECJ Task Force: 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

Abstract

UN SDGs

Keywords

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Connecting Organizations

Cite this