Post by account_disabled on Dec 31, 2023 3:23:00 GMT -5
Acompetent authority of another member state and requires the presentation of this document before the competent national court and the granting of access to the third party holder or even the presentation of this document before the national court without giving the third party holder access due to the confidential nature of this document provided that any difficulties caused to the third party holder by a limitation of his rights are sufficiently compensated by the proceedings before the competent national court.
The answer proposed by the general advocate of the Court If a Country Email List member state provides in its legislation a financial sanction regarding a subject of administrative law who refuses to provide information in the framework of an exchange of information between tax authorities which is based in particular on the provisions of Directive Council EU of February on administrative cooperation in the tax field it implements Union law which determines the application of the charter. A subject of administrative law may rely on Article of the charter if he considers that the pecuniary administrative sanction applied to him is based on a request for information whose validity he disputes since this request is formulated within a procedure that constitutes the implementation of Union law.
Article of the charter must be interpreted in action against the pecuniary administrative sanction following the refusal to respond opposed to the decision ordering the provision of information must be able to examine the legality of this decision. However given the legitimate objective of combating fraud and tax evasion pursued by Directive the court must only be able to verify on the basis of a summary examination whether the decision ordering the provision of information is based on a request for information that presents a link between on the one hand the requested information the targeted taxpayer as well as the potentially.
The answer proposed by the general advocate of the Court If a Country Email List member state provides in its legislation a financial sanction regarding a subject of administrative law who refuses to provide information in the framework of an exchange of information between tax authorities which is based in particular on the provisions of Directive Council EU of February on administrative cooperation in the tax field it implements Union law which determines the application of the charter. A subject of administrative law may rely on Article of the charter if he considers that the pecuniary administrative sanction applied to him is based on a request for information whose validity he disputes since this request is formulated within a procedure that constitutes the implementation of Union law.
Article of the charter must be interpreted in action against the pecuniary administrative sanction following the refusal to respond opposed to the decision ordering the provision of information must be able to examine the legality of this decision. However given the legitimate objective of combating fraud and tax evasion pursued by Directive the court must only be able to verify on the basis of a summary examination whether the decision ordering the provision of information is based on a request for information that presents a link between on the one hand the requested information the targeted taxpayer as well as the potentially.