Judgment of the Court (Grand Chamber) of 6 October 2020

État luxembourgeois v B and Others

Requests for a preliminary ruling from the Cour administrative (Luxembourg)

References for a preliminary ruling – Directive 2011/16/EU – Administrative cooperation in the field of taxation – Articles 1 and 5 – Decision ordering that information be provided to the competent authority of a Member State, acting in response to a request for exchange of information from the competent authority of another Member State – Person holding the information the production of which is ordered by the competent authority of the first Member State – Taxpayer concerned by the investigation giving rise to the request from the competent authority of the second Member State – Third parties with whom that taxpayer maintains legal, banking, financial or, more broadly, economic relations – Judicial protection – Charter of Fundamental Rights of the European Union – Article 47 – Right to an effective remedy – Article 52(1) – Limitation – Legal basis – Respect for the essence of the right to an effective remedy – Existence of a remedy enabling the individuals in question to obtain an effective review of all the relevant issues of fact and of law, as well as effective judicial protection of the rights guaranteed to them by EU law – Objective of general interest recognised by the Union – Combating international tax fraud and tax evasion – Proportionality – Whether the information referred to in the information order is ‘foreseeably relevant’ – Judicial review – Scope – Personal, temporal and material factors to be taken into consideration

Joined Cases C-245/19 and C-246/19


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex Autres Liens
Judgment (OJ)
13/11/2020 État luxembourgeois (Droit de recours contre une demande d’information en matière fiscale)
Fundamental rights
- Charter of Fundamental Rights
  • Fundamental rights
  • - Charter of Fundamental Rights
  • Taxation
  • Approximation of laws
EUR-Lex text EUR-Lex bilingual text
Judgment
ECLI:EU:C:2020:795		 06/10/2020 État luxembourgeois (Droit de recours contre une demande d’information en matière fiscale)
Fundamental rights
- Charter of Fundamental Rights
  • Fundamental rights
  • - Charter of Fundamental Rights
  • Taxation
  • Approximation of laws
EUR-Lex text EUR-Lex bilingual text
Abstract
ECLI:EU:C:2020:795		 06/10/2020 État luxembourgeois (Droit de recours contre une demande d’information en matière fiscale)
Fundamental rights
- Charter of Fundamental Rights
  • Fundamental rights
  • - Charter of Fundamental Rights
  • Taxation
  • Approximation of laws
EUR-Lex text EUR-Lex bilingual text
Application (OJ)
07/06/2019 État luxembourgeois (Droit de recours contre une demande d’information en matière fiscale)
Fundamental rights
- Charter of Fundamental Rights
  • Fundamental rights
  • - Charter of Fundamental Rights
  • Taxation
  • Approximation of laws
EUR-Lex text EUR-Lex bilingual text
Request for a preliminary ruling
20/03/2019 État luxembourgeois (Droit de recours contre une demande d’information en matière fiscale)
Fundamental rights
- Charter of Fundamental Rights
  • Fundamental rights
  • - Charter of Fundamental Rights
  • Taxation
  • Approximation of laws
EUR-Lex text EUR-Lex bilingual text
Opinion
ECLI:EU:C:2020:516		 02/07/2020 État luxembourgeois (Droit de recours contre une demande d’information en matière fiscale)
Fundamental rights
- Charter of Fundamental Rights
  • Fundamental rights
  • - Charter of Fundamental Rights
  • Taxation
  • Approximation of laws
EUR-Lex text EUR-Lex bilingual text
Top of the page Legal analysis of the decision or of the case

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

1.
-
1 The legal order of the European Union
  1.04 Fundamental rights
    1.04.02 Charter of Fundamental Rights of the European Union
      1.04.02.01 Field of application of the Charter (Article 51(1) and (2) of the Charter of Fundamental Rights)
-
1 The legal order of the European Union
  1.04 Fundamental rights
    1.04.02 Charter of Fundamental Rights of the European Union
      1.04.02.00 General
-
1 The legal order of the European Union
  1.04 Fundamental rights
    1.04.03 The fundamental rights
      1.04.03.47 Right to an effective remedy and to a fair trial
-
1 The legal order of the European Union
  1.04 Fundamental rights
    1.04.02 Charter of Fundamental Rights of the European Union
      1.04.02.02 Scope of the protection of rights and principles
        1.04.02.02.01 Limitation on the exercise of rights and freedoms (Article 52(1) of the Charter of Fundamental Rights)
-
1 The legal order of the European Union
  1.04 Fundamental rights
    1.04.03 The fundamental rights
      1.04.03.47 Right to an effective remedy and to a fair trial
-
1 The legal order of the European Union
  1.04 Fundamental rights
    1.04.03 The fundamental rights
      1.04.03.07 Respect for private and family life
-
1 The legal order of the European Union
  1.04 Fundamental rights
    1.04.03 The fundamental rights
      1.04.03.08 Protection of personal data
-
1 The legal order of the European Union
  1.04 Fundamental rights
    1.04.03 The fundamental rights
      1.04.03.47 Right to an effective remedy and to a fair trial
-
1 The legal order of the European Union
  1.04 Fundamental rights
    1.04.03 The fundamental rights
      1.04.03.47 Right to an effective remedy and to a fair trial
-
4 Internal policy of the European Union
  4.27 Administrative cooperation
-
4 Internal policy of the European Union
  4.27 Administrative cooperation


Citations of case-law or legislation

References in grounds of judgment

Operative part

Opinion


Dates

Date of the lodging of the application initiating proceedings

  • 20/03/2019

Date of the Opinion

  • 02/07/2020

Date of the hearing

Information not available

Date of delivery

06/10/2020


References

Publication in the Official Journal

Information not available

Name of the parties

État luxembourgeois (Droit de recours contre une demande d’information en matière fiscale)

Notes on Academic Writings

  1. Michel, Valérie: Droits fondamentaux - Droit à un recours juridictionnel effectif, Europe 2020, n° 12 Décembre, Comm. 375 (FR)
  2. Sendke, Thomas: Rechtsschutz beim Informationsaustausch auf Ersuchen innerhalb der EU : zugleich Anmerkung zum Urteil des EuGH v. 6.10.2020 : C-245/19 und C-246/19, Internationale Steuer-Rundschau : ISR 2020 p. 431-439 (DE)
  3. Tassinari, Francesca: La transmisión de información fiscal frente a la Carta de Derechos Fundamentales: reflexiones sobre la Sentencia del Tribunal de Justicia de 6 de octubre de 2020, État Luxembourgeois, Revista de Derecho Comunitario Europeo 2021 nº 69 p. 683-703 (ES)
  4. Moreno González, Saturnina: Cross-border exchange of tax information upon request and fundamental rights : can the right balance be struck? : joined cases C-245/19 and C-246/2019 État luxembourgeois contre B, Maastricht Journal of European and Comparative Law 2021 p. 714–730 (EN)
  5. Maitrot de la Motte, Alexandre: XI. Fiscalité - Cour de justice, gde ch., 6 octobre 2020, État luxembourgeois c/ B et État luxembourgeois c/ B, C, D, F. C., aff. jtes C-245/19 et C-246/19, ECLI:EU:C:2020:795, Jurisprudence de la CJUE 2021. Décisions et commentaires (Ed. Bruylant - Bruxelles) 2021, p. 690-693 (FR)



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Cour administrative - Luxembourg

Subject-matter

  • Fundamental rights
  • - Charter of Fundamental Rights
  • Taxation
  • Approximation of laws

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

Procedure and result

  • Reference for a preliminary ruling

Formation of the Court

grande chambre (Cour)

Judge-Rapporteur

Malenovský

Advocate General

Kokott

Language(s) of the Case

  • French

Language(s) of the Opinion

  • German