Top EU Court OKs Challenges To Cross-Border Info Sharing
Law360 (October 6, 2020, 12:18 PM EDT) -- Those being investigated by national tax authorities must be allowed to challenge the authorities about decisions to share their financial information with other European tax authorities, the European Union's highest court ruled Tuesday.
The European Court of Justice said that under the EU's charter of fundamental rights, taxpayers — and third parties that hold information about them that is requested in a cross-border tax investigation — must have the right to appeal those requests.
The appeals can be denied if oversight of the tax authority's decision can be exercised by any other means, even indirectly, the court said.
Separately, the court...
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