62019CJ0437_SUM
Case C‑437/19
État luxembourgeois
v
L
(Request for a preliminary rulingfrom the Cour administrative (Luxembourg))
Judgment of the Court (Third Chamber) of 25 November 2021
(Reference for a preliminary ruling – Administrative cooperation in the field of taxation – Directive 2011/16/EU – Article 1(1), Article 5 and Article 20(2) – Request for information – Decision ordering that information be provided – Refusal to comply with the order – Penalty – ‘Foreseeable relevance’ of the requested information – Absence of identification of the taxpayers concerned individually and by name – Concept of ‘identity of the person under examination or investigation’ – Statement of reasons of the request for information – Scope – Charter of Fundamental Rights of the European Union – Article 47 – Right to an effective remedy against the decision ordering that information be provided – Article 52(1) – Limitation – Respect for the essence of the right)
Approximation of laws – Administrative cooperation in the field of taxation – Directive 2011/16 – Exchange of information on request – Request for information addressed to the person holding that information – Lawfulness of an information order addressed by a Member State to a citizen – Condition – Foreseeable relevance of the requested information – Assessment to be made by the requested authority – Judicial review – Limits – Criteria to be taken into consideration
(Council Directive 2011/16, recital 9 and Arts 1(1) and 5)
(see paragraphs 41, 42, 44, 45, 63)
Approximation of laws – Administrative cooperation in the field of taxation – Directive 2011/16 – Exchange of information on request – Examination by the requested authority of the validity of that request – Obligations of the requesting authority – Provision of an adequate statement of reasons explaining the purpose of the information sought
(Council Directive 2011/16, recital 9 and Arts 1(1), 5 and 20)
(see paragraphs 46-48, 65-68)
Approximation of laws – Administrative cooperation in the field of taxation – Directive 2011/16 – Exchange of information on request – Examination by the requested authority of the validity of that request
(Council Directive 2011/16, Arts 1(1), 5 and 20)
(see paragraphs 53, 55, 58-62, 70-72, operative part 1)
Fundamental rights – Charter of Fundamental Rights – Scope – Implementation of EU law – National legislation specifying the details of the procedure for the exchange of information on request established by Directive 2011/16 – Included
(Charter of Fundamental Rights of the European Union, Arts 47 and 51(1); Council Directive 2011/16)
(see paragraphs 74, 75)
EU law – Principles – Fundamental rights – Protection against arbitrary or disproportionate intervention by the public authorities – Right to effective judicial protection – Scope – Legal persons – Information order intended to follow up on a request for information on the basis of Directive 2011/16 and measure penalising non-compliance with such an order – Included
(Charter of Fundamental Rights of the European Union, Arts 47 and 52(1); Council Directive 2011/16)
(see paragraphs 87, 88)
Fundamental rights – Right to effective judicial protection – Limits – Information order intended to follow up on a request for information on the basis of Directive 2011/16 and measure penalising non-compliance with such an order – Included – Condition – Review of the lawfulness of the information order – Scope of judicial review – Scope of the obligation to state reasons
(Charter of Fundamental Rights of the European Union, Art. 47; Council Directive 2011/16)
(see paragraphs 89-93)
Fundamental rights – Right to effective judicial protection – Right to an effective remedy – Limitation on the exercise of the right to an effective remedy under national law – Conditions – Respect for the essence of a right – Concept of the essence of a right – Access to a court or tribunal ensuring respect for the rights guaranteed by EU law – No need for the rightholder to infringe national law or to be subject to the penalty attached to such an offence – Included
(Charter of Fundamental Rights of the European Union, Arts 47 and 52(1))
(see paragraph 94)
Fundamental rights – Right to effective judicial protection – Right to an effective remedy – Information order intended to follow up on a request for information on the basis of Directive 2011/16 and measure penalising non-compliance with such an order
(Charter of Fundamental Rights of the European Union, Art. 47; Council Directive 2011/16, Art. 20(2))
(see paragraphs 95-99, operative part 2)
See the text of the decision.