Type: Judgment

Authority: European Authorities: Euopean Union' Court of Justice

Date: 10/22/2013

Subject: The Court affirmed that European Union law (in particular Directive 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation and taxation of insurance premiums, 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.

Parties: Jiří Sabou

Classification: Justice - Art. 47 Justice: effective - Art. 48 Rights of defence

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