CJEU: Taxpayer May Challenge Gov Document Request

Lee Pender
May 25, 2017

On May 16 the Court of Justice of the European Union ruled against Luxembourgian tax authorities in an appeal from taxpayer Berlioz Investment Fund SA in Case C-682/15. The Luxembourg authorities had demanded certain documents that Berlioz failed to produce in the requested detail, resulting in the imposition of a €250 000 fine. Berlioz appealed to the CJEU from an administrative court decision in Luxembourg upholding the penalty. The CJEU ruled that under EU law, Berlioz was entitled to challenge the Luxembourgian decision, and that requested information must have “foreseeable relevance” for a tax authority’s demand of documents to be lawful. The full decision is available here

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Lee Pender

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