Type: Judgment

Authority: National Courts Constitutional Court (Belgio)

Date: 12/17/2020

Subject: The decision of the Constitutional Court, orders the preliminary referral to the Court of Justice on the interpretation of (EU) Directive 2018/82, amending Directive 2011/16/EU concerning the automatic compulsory exchange of information in the tax area with regard to cross-border mechanisms subjected to the obligation to notify, in the light of articles 7 and 47 of the EU Charter of Fundamental Rights

Parties: « Orde van Vlaamse balies » et Alain Claes et association de fait « Belgian Association of Tax Lawyers » et autres

Original language: Belgian

Classification: Freedoms - Art. 7 Privacy - Justice - Art. 47 Right to an effective remedy before a tribunal

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