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European Observer on fundamental right's respect

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Case Law 103/2022 (15/09/2022)

Type: Judgment

Authority: National Courts Constitutional Court (Belgio)

Date: 09/15/2022

Subject: The decision of the Constitutional Court, orders the preliminary referral to the Court of Justice on the compatibility of (EU) Directive 2018/822, concerning the compulsory automatic exchange of tax information with regard to cross-border mechanisms subjected to notification requirement, with article 6(3) TEU, articles 7, 20, 21 and 49(1) of the EU Charter of Fundamental Rights and articles 7 and 8 of the ECHR

Parties: Association de fait « Belgian Association of Tax Lawyers » et autres, Ordre des barreaux francophones et germanophone, « Orde van Vlaamse balies » et Alex Tallon et Institut des experts-comptables et des conseils fiscaux et autres

Original language: Belgian

Classification: Freedoms - Art. 7 Privacy - Equality - Art. 20 Equality - Art. 21 Non discrimination - Justice - Art. 49 Principles of legality (nullum crimen, nulla poena sine lege; lighter penalty)

Text download Belgian