Request for a preliminary ruling from the Curtea de Apel Cluj in the case Bara and Others.
Are national tax authorities, as the body representing the competent ministry of a Member State, a financial institution within the meaning of Article 124 TFEU? Is it possible make provision, by means of a measure akin to an administrative measure, or indeed a protocol concluded between the national tax authorities and another State institution, for the transfer of the data base relating to the income earned by the citizens of a Member State from the national tax authorities to another institution of the Member State, without giving rise to a measure establishing privileged access, as defined in Article 124 TFEU? 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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