Amending Law On Exchange Of Information

Further to the decision of the Court of Justice of the European Union of 16 May 2017 (Berlioz case, C-682/15), the Luxembourg law of 25 November 2014 on the procedure applicable to the exchange of information in tax matters ("EOIP Law") has been amended by the Law of 1 March 2019 ("Amending Law").

The Amending Law obliges the Luxembourg tax authorities to carry out a high level review on the foreseeable relevance of the incoming request for information before sending an order to the information holder. In case of disagreement, the information holder can seek an annulment of the Luxembourg tax authorities' order before the Luxembourg Courts. In this respect, the Amending Law restores the information holder's right for a judicial review of the legality of the request which was denied in...

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