European Union - References to the Mutual Assistance Directive in the Case Law of the ECJ: A Systematic Approach
- European Union
- S.J.C. Hemels
- European Taxation, 2009 (Volume 49), No 12
- 10 November 2009
The European Court of Justice has referred to the Mutual Assistance Directive (for the exchange of information) in 37 cases. This article gives a systematic overview of the various types of references. It provides insight into how these references evolved over time and questions the consistency of the references.