argomento: News del mese - Diritto Internazionale e Comunitario

Articoli Correlati: E.U. - Tax cooperation - information

In 2021, with the ruling on case C-437/19, the E.U. Court specified that the authority is legitimate to request to receive - in the context of cooperation in tax matters - non-nominal information, but only on an identifiable group of taxpayers. and that the taxpayer must be guaranteed an effective and not just an incidental remedy against the request to provide data. The affair kicks off in the Member State of France where the tax authorities had requested tax information from the corresponding authorities in Luxembourg on a company incorporated under Luxembourg law, the indirect parent company of a French real estate company for the direct and indirect ownership of properties in France. The obligation to declare real estate held in France directly or indirectly resulted in the interest of the authorities of that Member State in knowing the shareholders and beneficiaries of the Luxembourg company. The company did not provide the requested information. With reference for a preliminary ruling, a request was made to the Cgue whether the request for tax information pursuant to Directive 2011/16 could relate to a group of identifiable persons, but not indicated by name or individually. The Cgue states that probable relevance is a prerequisite for the validity of the request for tax information with the consequence of obliging the authority to which it is sent to comply. Therefore, the Court concludes that - for the purposes of the legitimacy of the request for tax information - such identification does not strictly coincide with the communication of the taxpayer’s name or personal data, but also with the display of the distinctive characteristics and qualities, able to make the subjects identifiable.