Case C-276/12: Judgment of the Court (Grand Chamber) of 22 October 2013 (request for a preliminary ruling from the Nejvyšší správní soud — Czech Republic) — Jiří Sabou v Finanční ředitelství pro hlavní město Prahu (Directive 77/799/EEC — Mutual assistance by the authorities of the Member States in the field of direct taxation — Exchange of information on request — Tax proceedings — Fundamental rights — Limit on the scope of the obligations of the requesting and the requested Member States towards the taxpayer — No obligation to inform the taxpayer of the request for assistance — No obligation to invite the taxpayer to take part in the examination of witnesses — Taxpayer’s right to challenge the information exchanged — Minimum content of the information exchanged)
Date: 2013-10-22
Institutions: Court of Justice
Subjects: direct tax, exchange of information, interpretation of the law, mutual recognition principle








C_2013367EN.01001602.xml










14.12.2013   


EN


Official Journal of the European Union


C 367/16





Judgment of the Court (Grand Chamber) of 22 October 2013 (request for a preliminary ruling from the Nejvyšší správní soud — Czech Republic) — Jiří Sabou v Finanční ředitelství pro hlavní město Prahu
(Case C-276/12) (1)

(Directive 77/799/EEC - Mutual assistance by the authorities of the Member States in the field of direct taxation - Exchange of information on request - Tax proceedings - Fundamental rights - Limit on the scope of the obligations of the requesting and the requested Member States towards the taxpayer - No obligation to inform the taxpayer of the request for assistance - No obligation to invite the taxpayer to take part in the examination of witnesses - Taxpayer’s right to challenge the information exchanged - Minimum content of the information exchanged)
2013/C 367/27
Language of the case: Czech

Referring court

Nejvyšší správní soud

Parties to the main proceedings


Applicant: Jiří Sabou

Defendant: Finanční ředitelství pro hlavní město Prahu

Re:

Request for a preliminary ruling — Nejvyšší správní soud — Interpretation of Articles 1, 2, 6, 7(1) and 8(1) of Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation (OJ 1977 L 336, p. 15) and Article 41(2)(a) of the Charter of Fundamental Rights of the European Union (OJ 2007 C 303, p. 1) — Fundamental rights of taxpayers in tax proceedings brought against them, such as the right to be informed of a decision of the competent authority of the requesting Member State to make a request for information, to take part in formulating that request, to be informed beforehand of the examination of witnesses in the requested Member State and to take part in the examination, and to challenge the correctness of the information provided by the competent authority of that State

Operative part of the judgment







1.


European Union law, as it results in particular from Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation and taxation of insurance premiums, as amended by Council Directive 2006/98/EC of 20 November 2006, 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.










2.


Directive 77/799, as amended by Directive 2006/98, does not govern the question of the circumstances in which the taxpayer may challenge the accuracy of the information conveyed by the requested Member State, and it does not impose any particular obligation with regard to the content of the information conveyed.






(1)  OJ C 273, 8.9.2012.