It was correct for a member state to forward to another member state details about the maintenance payments made by a citizen to a resident of the other country where it was anticipated that a tax loss might arise if such information was not transmitted. It was not necessary either for the anticipated loss to be substantial or actual, or for the nature of the potential tax loss to be covered expressly.
Citations:
Times 19-Apr-2000
Statutes:
Jurisdiction:
European
European
Updated: 05 May 2022; Ref: scu.90218