Advocate General Melchior Wathelet has just replied in the affirmative to the question of whether the authorities and jurisdictions of a state to which a request for fiscal information has been submitted by another member state that may verify that this request has been made in due form, as long as this is limited to a "summary examination".
Wathelet presented this conclusion to the Court of Justice of the EU on Tuesday 10 January, in a case (C-682/15) involving the French and Luxembourg tax...