Judgment of the Court (Grand Chamber) of 16 May 2017
Berlioz Investment Fund SA v Directeur de l'administration des contributions directes
Request for a preliminary ruling from the Cour administrative (Luxembourg)
Reference for a preliminary ruling — Directive 2011/16/EU — Administrative cooperation in the field of taxation — Article 1(1) — Article 5 — Request for information sent to a third party — Refusal to respond — Penalty — Concept of ‘foreseeable relevance’ of the information requested — Review by the requested authority — Review by a court — Scope — Charter of Fundamental Rights of the European Union — Article 51 — Implementation of EU law — Article 47 — Right to an effective judicial remedy — Access of the court and of the third party to the request for information sent by the requesting authority
Case C-682/15
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Links to the texts
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Opinion
ECLI:EU:C:2017:2 |
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Judgment
ECLI:EU:C:2017:373 |
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