By Todd Buell (Nov 29, 2021, 8:03 p.m. GMT) – The European Court of Justice has dismissed a challenge to a tax authority’s request for information on a company’s shareholders, saying the agency was authorized to search details of people who match specific criteria. criteria instead of targeting a named person.
The Luxembourg Court of Justice said in a ruling published on Thursday that under European Union law on administrative cooperation between tax authorities, the company could not invalidate a request for information from the Luxembourg tax authority because she was looking for information about a group of people rather than named people. .
EU law requires that a request for information “be regarded as relating to information which does not appear …
Stay one step ahead
In the legal profession, information is the key to success. You need to know what’s going on with customers, competitors, practice areas, and industries. Law360 provides the intelligence you need to stay an expert and beat the competition.
Access to case data in articles (numbers, filings, courts, nature of prosecution, etc.)
Access to attached documents such as briefs, petitions, complaints, decisions, requests, etc.
Create personalized alerts for specific case articles and topics and more!