EU Court of Justice Greenlights Request for Information Without Taxpayers Specific Name and Identity

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Thursday, December 2, 2021

Author:

Bruce Zagaris

Volume:

37

Issue:

12

Abstract:

On November 25, 2021, the Court of Justice of the European Union issued a preliminary judgment on what information must be provided by the requesting tax authority soliciting tax information on request.[1]

[1] Luxembourg v. L, Court of Justice of the European Union (C-437/19), Judgment of the Court, Nov. 25, 2021. For additional background see Intra-EU requests for beneficial ownership information must show’ clear and sufficient explanation’, STEP Int’l Newsletter, Nov. 29, 2021.