Request for a preliminary ruling from the Cour administrative in the case Berlioz Investment Fund. Is a Member State implementing EU law and thus rendering the Charter of Fundamental Rights of the European Union applicable in accordance with Article 51(1) thereof in a situation such as that in the main proceedings when it imposes an administrative pecuniary penalty on a person on account of that person's alleged failure to fulfil his obligations to cooperate pursuant to an order requiring him to provide information (‘information order') made by the competent national authority of that State under national procedural rules introduced for that purpose, in the context of that Member State's execution, in its capacity as the requested State, of a request for exchange of information from another Member State that is based by the latter State, inter alia, on the provisions of Directive 2011/16 on the exchange of information on request?


Informatiesoort: Nieuws

Rubriek: Bronbelasting, Europees belastingrecht

H&I: Previews


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