Luxembourg State v B and others

In Luxembourg State v B and others (Case C-245/19) (6 October) the CJEU concluded that the Charter of Fundamental Rights (‘the charter’) requires a person who has received an information request from a tax authority in the context of co-operation between member states under the Directive for Administrative Co-operation in Tax Matters (DAC) (Directive 2011/16) to have a right to challenge such a request.

Following a request from the Spanish tax authority under the DAC the Luxembourg tax authority issued information orders to a bank and company (B) regarding assets owned and transactions undertaken by or on behalf of an individual (FC) who was the subject of a Spanish tax investigation.

Under Luxembourg law there was no right to appeal against or challenge the information orders. However FC B and two companies referred to in the information order C and D ...

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