ECJ Directive 77/799/EEC – Mutual assistance by the authorities of the Member States in the field of direct taxation – Exchange of information on request – Tax proceedings – Fundamental rights – Limit on the scope of the obligations of the requesting and the requested Member States towards the taxpayer – No obligation to inform the taxpayer of the request for assistance – No obligation to invite the taxpayer to take part in the examination of witnesses – Taxpayer’s right to challenge the information exchanged – Minimum content of the information exchanged
C-276/12, [2013] EUECJ C-276/12
Bailii
Directive 77/799/EEC
European
Updated: 22 November 2021; Ref: scu.516982
