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Document 62019CJ0437
Case C-437/19
Court of Justice
Status: In progress
Court of Justice
Status: In progress
/
DECISION
- Title
- Judgment of the Court (Third Chamber) of 25 November 2021. État du Grand-duché de Luxembourg v L. Request for a preliminary ruling from the Cour administrative (Luxembourg). Reference for a preliminary ruling – Administrative cooperation in the field of taxation – Directive 2011/16/EU – Article 1(1), Article 5 and Article 20(2) – Request for information – Decision ordering that information be provided – Refusal to comply with the order – Penalty – ‘Foreseeable relevance’ of the requested information – Absence of identification of the taxpayers concerned individually and by name – Concept of ‘identity of the person under examination or investigation’ – Statement of reasons of the request for information – Scope – Charter of Fundamental Rights of the European Union – Article 47 – Right to an effective remedy against the decision ordering that information be provided – Article 52(1) – Limitation – Respect for the essence of the right. Case C-437/19.
- ECLI identifier
- ECLI:EU:C:2021:953
- Judge-Rapporteur
- Rossi
- Type of procedure
- Reference for a preliminary ruling
- Complementary documents:
25/11/2021
PROCEEDINGS
- Title
- Opinion of Advocate General Kokott delivered on 3 June 2021. État du Grand-duché de Luxembourg v L. Request for a preliminary ruling from the Cour administrative (Luxembourg). Reference for a preliminary ruling – Administrative cooperation in the field of taxation – Directive 2011/16/EU – Article 1(1), Article 5 and Article 20(2) – Request for information – Decision ordering that information be provided – Refusal to comply with the order – Penalty – ‘Foreseeable relevance’ of the requested information – Absence of identification of the taxpayers concerned individually and by name – Concept of ‘identity of the person under examination or investigation’ – Statement of reasons of the request for information – Scope – Charter of Fundamental Rights of the European Union – Article 47 – Right to an effective remedy against the decision ordering that information be provided – Article 52(1) – Limitation – Respect for the essence of the right. Case C-437/19.
- ECLI identifier
- ECLI:EU:C:2021:450
- Advocate General
- Kokott
03/06/2021
CASE BROUGHT
- Title
- Case C-437/19: Request for a preliminary ruling from the Cour administrative (Luxembourg) lodged on 31 May 2019 — State of the Grand Duchy of Luxembourg v L
12/08/2019