European Union - The Influence of the EU Charter of Fundamental Rights on ECJ Case Law on the International Exchange of Information
- European Union
- I. Lejeune; L. Vermeire
- European Taxation, 2017 (Volume 57), No 4
- 14 March 2017
The authors, in this note, discuss the impact of the EU Charter of Fundamental Rights as a means of protecting taxpayers with regard to the exchange of information, as evidenced in recent and pending ECJ case law in respect of both direct and indirect taxes.