Judgment of the Court (Grand Chamber) of 16 May 2017

Berlioz Investment Fund SA v Directeur de l'administration des contributions directes

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

Reference for a preliminary ruling — Directive 2011/16/EU — Administrative cooperation in the field of taxation — Article 1(1) — Article 5 — Request for information sent to a third party — Refusal to respond — Penalty — Concept of ‘foreseeable relevance’ of the information requested — Review by the requested authority — Review by a court — Scope — Charter of Fundamental Rights of the European Union — Article 51 — Implementation of EU law — Article 47 — Right to an effective judicial remedy — Access of the court and of the third party to the request for information sent by the requesting authority

Case C-682/15


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex Autres Liens
Judgment (OJ)
07/07/2017 Berlioz Investment Fund
Fundamental rights
  • Fundamental rights
View pdf documents
Judgment
ECLI:EU:C:2017:373		 16/05/2017 Berlioz Investment Fund
Fundamental rights
  • Fundamental rights
EUR-Lex text EUR-Lex bilingual text
Judgment (Summary)
ECLI:EU:C:2017:373		 16/05/2017 Berlioz Investment Fund
Fundamental rights
  • Fundamental rights
EUR-Lex text EUR-Lex bilingual text
Order
ECLI:EU:C:2016:94		 15/02/2016 Berlioz Investment Fund
Fundamental rights
  • Fundamental rights
Available in :
EUR-Lex text EUR-Lex bilingual text
Application (OJ)
12/02/2016 Berlioz Investment Fund
Fundamental rights
  • Fundamental rights
View pdf documents
Opinion
ECLI:EU:C:2017:2		 10/01/2017 Berlioz Investment Fund
Fundamental rights
  • Fundamental rights
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
    1.04.03 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
-
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
-
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


Citations of case-law or legislation

References in grounds of judgment

Operative part

Opinion


Dates

Date of the lodging of the application initiating proceedings

  • 18/12/2015

Date of the Opinion

  • 10/01/2017

Date of the hearing

Information not available

Date of delivery

16/05/2017


References

Publication in the Official Journal

Judgment: OJ C 239 from 24.07.2017, p.8

Application: OJ C 78 from 29.02.2016, p.6

Name of the parties

Berlioz Investment Fund

Notes on Academic Writings

  1. Berlin, Dominique: Un espoir pour le contribuable ?, La Semaine Juridique - édition générale 2017 nº 23 p.1099 (FR)
  2. Hennigfeld, Michael: Gerichtliche Überprüfung eines Informationsersuchens, Der Betrieb 2017 p.1295-1296 (DE)
  3. Neve, L.E.C.: Recht op toegang tot rechter tegen geldboete opgelegd wegens niet-naleving van een besluit waarbij belanghebbende wordt gelast inlichtingen ten behoeve van de informatie-uitwisseling tussen nationale belastingautoriteiten. Intensiteit rechterlijke toetsing. Toegang tot wezenlijke informatie, Administratiefrechtelijke beslissingen ; Rechtspraak bestuursrecht 2017 nº 1772-1776 (NL)
  4. Frey, Johannes ; Jupp, Alex ; Schwarz, Frank-Michael: The CJEU's Berlioz Judgment : A New Milestone on Procedural Rights in EU Audits, Tax Notes International 2017 p.679-689 (EN)
  5. Van Eijsden, J.A.R.: Zaak Berlioz. Aan EU-Handvest te ontlenen rechten voor justitiabele die is beboet vanwege niet-naleving verzoek om inlichtingen. Toetsing door nationale rechter, Beslissingen in belastingzaken 2017 nº 4345-4352 (NL)
  6. Neve, Leo: The CJEU's Berlioz Judgment: Protecting Taxpayers in the Age of Information Exchange, Tax Notes International 2017 p.00 (EN)
  7. Schaus, Jean-Luc: L’entraide administrative internationale en matière fiscale : l’arrêt Berlioz c. Luxembourg de la Cour de justice des Communautés européennes du 16 mai 2017, ACE : comptabilité, fiscalité, audit, droit des affaires au Luxembourg 2017 nº 8 p.10-17 (FR)
  8. Chaouche, Fatima ; Sinnig, Julia: Assistance administrative internationale, procédures luxembourgeoises et droits fondamentaux - Quelques réflexions au lendemain de l’arrêt Berlioz, Journal des tribunaux 2017 nº 52 p.101-109 (FR)
  9. Gazin, Fabienne: Droit à un recours juridictionnel effectif, Europe 2017 Juillet Comm. nº 250 p.20-21 (FR)
  10. De Raedt, S.: Het recht op een doeltreffende voorziening in rechte bij internationale uitwisseling van fiscale informatie, S.E.W. : Tijdschrift voor Europees en economisch recht 2017 p.534-539 (NL)
  11. Neve, Leo: The Berlioz-decision of the CJEU provides legal protection for concerned persons in transnational setting, but will it hold in the international area?, Review of European administrative law 2017 p.95-119 (EN)
  12. Malherbe, Philippe: Arrêt "Berlioz" : contester la pertinence vraisemblable des renseignements fiscaux à échanger, Journal de droit européen 2017 nº 243 p.361-363 (FR)
  13. Prevedourou, Evgenia V.: O diakratikos elegxos ton dioikitikon prakseon yperethnikis isxyos, Dioikitiki Diki 2017 p.858-864 (EL)
  14. Turot, Jérôme: L' assistance administrative internationale a trouvé ses juges, Revue de droit fiscal 2017 n° 42 p.11-25 (FR)
  15. Garcia Prats, Francisco Alfredo ; Haslehner, Werner ; Kemmeren, Eric ; Kofler, Georg ; Lang, Michael: CFE - Opinion Statement ECJ-TF 3/2017 on the Decision of the Court of Justice of the European Union of 16 May 2017 in Berlioz Investment Fund SA (Case C-682/15), Concerning the Right to Judicial Review under Article 47 of the EU Charter of Fundamental Rights in Cases of Cross-Border Mutual Assistance in Tax Matters, European Taxation 2018 nº 2/3 p.93-96 (EN)
  16. Chaouche, Fatima: Affaire Berlioz: enseignements de la CJUE et recommandations à l'attention du législateur, Revue générale de fiscalité luxembourgeoise 2018 p.9-13 (FR)
  17. Fensby, Torsten: EU-domstolens Berlioz-avgörande - strider GFs informationsutbytesstandard mot grundläggande mänskliga rättigheter?, SkatteNytt 2018 nº 1-2 p.2-14 (SV)
  18. Kubala, Jozef: Výmena daňových informácií medzi členskými štátmi EÚ: Červená karta pre „fishing expeditions“, Bulletin slovenskej advokácie 2018 n° 3 p.19-20 (SK)
  19. Rassafi-Guibal, Hicham: La Cour administrative face à l'arrêt C.J.U.E. Berlioz, Journal des tribunaux 2018 nº 56 p.60-63 (FR)
  20. Docclo, Caroline: COUR DE JUSTICE DE L'UNION EUROPÉENNE, 16 MAI 2017, Journal de droit fiscal 2018 N°7-28 p.215-253 (FR)
  21. Maitrot de la Motte, Alexandre: XI. Fiscalité - Cour de justice, gde ch., 16 mai 2017, Berlioz Investment Fund SA c/ Directeur de l’administration des contributions directes, aff. C‑682/15, ECLI:EU:C:2017:373, Jurisprudence de la CJUE 2017. Décisions et commentaires (Ed. Bruylant - Bruxelles) 2018, p. 463-466 (FR)



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Cour administrative - Luxembourg

Subject-matter

  • Fundamental rights

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

Fernlund

Advocate General

Wathelet

Language(s) of the Case

  • French

Language(s) of the Opinion

  • French