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European Union - References to the Mutual Assistance Directive in the Case Law of the ECJ: A Systematic Approach

Country:
European Union
Author:
S.J.C. Hemels
Issue:
European Taxation, 2009 (Volume 49), No 12
Published:
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.
 
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