Judgment of the European Court of Human Rights in the case Othymia Investments bv.

Article 13 cannot be construed in the sense that the applicant company was entitled to receive prior notice of the transfer of tax information to the Spanish authorities. To that extent, the application is accordingly incompatible ratione materiae with the provisions of the Convention within the meaning of Article 35 § 3 (a) and must be rejected in accordance with Article 35 § 4.



Bron: ECHR

Informatiesoort: Nieuws

Rubriek: Bronbelasting

H&I: Previews


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