The recipient, the taxpayer and other third parties concerned must be able to submit to judicial review an information injunction issued in the context of an international exchange of information between tax authorities, Advocate General Juliane Kokott said in her Opinion delivered on Thursday 2 July (Cases C-245 and 246/19).
Between October 2016 and March 2017, a Luxembourg bank and companies, as well as a Spanish artist, lodged an action with the Luxembourg courts against the...