Fairness in International Tax Recovery Assistance: The European Court of Justice as a Driving Force for the Respect of Fundamental Tax Debtor Rights

This article addresses some aspects of the impact of the fairness requirement on international administrative cooperation for the cross-border recovery of taxes and the influence of the case law of the European Court of Justice (ECJ) in this area. This case law relates to the interpretation of EU law in this field (currently the Recovery Directive (2010/24)). It is, however, also relevant for the interpretation and application of other international agreements relating to mutual assistance in the recovery of taxes.