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Dolores Utrilla
Dolores Utrilla
2nd December 2021
Banking & Finance Human Rights Internal Market Justice & Litigation Tax

Analysis: “Cross-border tax information exchanges and effective remedy against them” by Meinhard Schröder

On 25 November 2021, the Court of Justice handed out its ruling in État luxembourgeois (Informations sur un groupe de contribuables) (C-437/19), a very interesting case concerning the conditions for, and the judicial review of, requests for exchange of cross-border tax information among the Member States.

The background to the case can be summarised as follows: Luxembourg had been taken to court because it had tried to help French authorities in their fight against suspected transnational tax evasion. Following a (controversial) request of French authorities to inform them about the shareholders and beneficial owners of a company based in Luxembourg, the Luxembourg authorities had ordered this company to provide the requested info


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