Legal
Luxembourg must allow court challenge to validity of French tax information exchange request, CJEU Advocate General says
Luxembourg must allow a company to challenge the legality of an information order issued to implement a French tax-related exchange of information request on the grounds that the request lacks “foreseeable relevance,” Advocate General Melchior Wathelet said in an opinion issued Tuesday. The case, Berlioz Investment Fund SA v Directeur…
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