Timothy Lyons QC (39 Essex Chambers) examines a case on exchange of information which deals with issues fundamental to administration of justice.
Tax law is increasingly understood as part of public law which strikes a balance between the state and the citizen.
Sometimes the technicalities of tax legislation obscure the court’s balancing act. In other cases like Berlioz Investment Fund SA (Case C-682/15) it is as plain as can be. As the advocate general said: ‘The legal instruments that improve the means of combating tax evasion … are increasingly used by member states. Inevitably the increasing use of those means raises the question of the balance between on the one hand administrative efficiency and on the other respect for citizens’ rights including the right to an effective remedy’ (para 3).
Wathelet AG acknowledged that a ‘delicate equation’ was at the heart of...
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Timothy Lyons QC (39 Essex Chambers) examines a case on exchange of information which deals with issues fundamental to administration of justice.
Tax law is increasingly understood as part of public law which strikes a balance between the state and the citizen.
Sometimes the technicalities of tax legislation obscure the court’s balancing act. In other cases like Berlioz Investment Fund SA (Case C-682/15) it is as plain as can be. As the advocate general said: ‘The legal instruments that improve the means of combating tax evasion … are increasingly used by member states. Inevitably the increasing use of those means raises the question of the balance between on the one hand administrative efficiency and on the other respect for citizens’ rights including the right to an effective remedy’ (para 3).
Wathelet AG acknowledged that a ‘delicate equation’ was at the heart of...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
