Diritto ed Economia dell'ImpresaISSN 2499-3158
G. Giappichelli Editore

30/06/2020 - Rights of recipients, the taxpayer and other third parties concerned in the cross- border exchange of information between financial administrations.

argomento: News del mese - Diritto Internazionale e Comunitario

Articoli Correlati: information - cross - border exchange - rights of the parties concerned

On 2 July 2020 with press release 80/20 in the Court of Justice of the European Union in joined cases C-245/19 and C-246/19, the Advocate General Kokott,
based on the tax agreement between Luxembourg and Spain and on the Directive on administrative cooperation in the tax sector on the basis of which the Spanish financial administration asked the Luxembourg financial administration for information on an artist residing in Spain, specified that the recipient, the taxpayer and other interested third parties must be able to obtain a judicial review of an injunction to provide information issued in the context of the cross-border exchange of information between financial administrations since the exclusion of the possibility of legal remedies would infringe the right to effective judicial protection enshrined in the Charter of fundamental rights of the European Union.