The Court of Justice has given a judgment in the case Sabou.

European Union law, as it results in particular from Council Directive 77/799/EEC concerning mutual assistance and the fundamental right to be heard, must be interpreted as not conferring on a taxpayer of a Member State either the right to be informed of a request for assistance from that Member State addressed to another Member State, in particular in order to verify the information provided by that taxpayer in his income tax return, or the right to take part in formulating the request addressed to the requested Member State, or the right to take part in examinations of witnesses organised by the requested Member State. 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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