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Domain: All, Subject matter: Taxation, Form: Opinion of the Advocate General, Search language: English

Opinion of Advocate General Kokott delivered on 2 July 2020.
État luxembourgeois v B and Others.
Requests for a preliminary ruling from the Cour administrative (Luxembourg).
References for a preliminary ruling – Directive 2011/16/EU – Administrative cooperation in the field of taxation – Articles 1 and 5 – Decision ordering that information be provided to the competent authority of a Member State, acting in response to a request for exchange of information from the competent authority of another Member State – Person holding information which the competent authority of the first Member State is ordering be provided – Taxpayer concerned by the investigation giving rise to the request from the competent authority of the second Member State – Third parties with whom that taxpayer maintains legal, banking, financial or, more broadly, economic relations – Judicial protection – Charter of Fundamental Rights of the European Union – Article 47 – Right to an effective remedy – Article 52(1) – Limitation – Legal basis – Respect for the essence of the right to an effective remedy – Existence of a remedy enabling the individuals in question to obtain an effective review of all the relevant issues of fact and of law, as well as effective judicial protection of the rights guaranteed to them by EU law – Objective of general interest recognised by the Union – Combating international tax evasion and tax avoidance – Proportionality – Whether the information referred to in the information order is ‘foreseeably relevant’ – Judicial review – Scope – Personal, temporal and material factors to be taken into consideration.
Joined Cases C-245/19 and C-246/19.

ECLI identifier: ECLI:EU:C:2020:516

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