The Protection of Individual Taxpayer Rights Regarding Exchange of Information on Request in the European Union

In this article, the author critically reviews the solution envisaged by the ECJ in État luxembourgeois, a case regarding exchange of information on request proceedings that are deemed to be “arbitrary and disproportionate”. The article explores the differences and implications of immediate and deferred legal remedies in light of the need to ensure a “fair” balance between individual interests and the public interest to fight against international tax avoidance, evasion and fraud.