CFE Opinion Statement on Case C-437/19 DAC
The CFE has issued an Opinion Statement on the CJEU decision of 25 November 2021 in Case C-437/19, État luxembourgeois v L, on the conditions for information requests and taxpayer remedies, where in the Court clarified the conditions for the identification of a taxpayer in group information requests under the DAC 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…(read more)