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Judicial review of exchange of information requests

Monique van Herksen and Gary Barnett (Simmons & Simmons) examine a recent decision of the CJEU that presents a setback for taxpayers in this developing area of law.

Requests for information between tax authorities are inevitably disconcerting for taxpayers and for the persons (not being the taxpayer in issue) to whom such requests are addressed. Immediate concerns include whether the request for the information is legitimate if the relevant information will be treated with adequate confidentiality and whether the request constitutes a mere fishing expedition to the detriment of the taxpayer.

The Directive

The EU’s Directive on Administrative Cooperation (Council Directive 2011/16/EU as amended) (the DAC) is binding on EU member states and incorporated into the domestic law of the respective EU member states. It provides how information that in broad terms is foreseeably relevant to a tax administration is to be exchanged. Under...

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