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