8 Feb 2022

Judicial control of Administrative Cooperation in Tax Matters, Taxpayers’ Rights and the Notion of “Foreseeable Relevance” in light of the CJEU’s case law

Webinar, 8 February 2022

The aim of the event is to reflect, from a holistic perspective, on the evolution of the case law of the CJEU from Berlioz I to the recent État du Grand-duché de Luxembourg v L case from both a substantive tax law and a more institutional administrative law perspective. In particular, it aims to examine how the notion of foreseeable relevance has evolved and which impact this evolution has on taxpayers’ rights, as well as to discuss the influence of the OECD and its guidelines on the European legislation to the point they are used by the CJEU as if they were binding. Furthermore, the event aims to discuss the influence of Article 47 of the EU Charter has on the shaping of the administrative cooperation procedures for taxation purposes as well as to analyse judicial review of administrative decisions within the framework of composite administrative procedures.