Advocate general Kokott has given an opinion in the case Sabou.

A taxpayer does not derive the right from European law to be informed of a decision of the tax authorities to make a request for information in accordance with Directive 77/799/EEC, when the request only serves to control the taxable person's own statements. However, it is possible for domestic law to confer similar rights on him.

AG CJ No C-276/12


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Rubriek: Europees belastingrecht

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