Brussels, 14/04/2016 (Agence Europe) - Lack of harmonisation in the exchange of information and the freedom of establishment within the European Union are not an obstacle for a member state requiring banks to provide information from their subsidiaries abroad in order to carry out efficient tax investigations.
This was the ruling made by the European Court of Justice on Thursday 14 April in a case concerning bank secrecy in Austria (Case C-522/14). In the main case, a German bank opposes...