On Tuesday 16 May, the Court of Justice of the EU ruled (case C-682/15) that a court in one member state may check the legality and relevance of a request for tax information issued by the administration of another member state. To this end, it must be able to check that there are sufficient grounds for this request and that it relates to information that is “foreseeably relevant” to the tax investigation on the grounds of which it was requested. In so doing, the Court broadly went along...