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Case C-623/22

Case Information Subject Matter Stage of Proceedings
C-623/22
Type of proceeding
Reference for a preliminary ruling
Referring court

Belgian Constitutional Court

The Court of Justice is asked to clarify if Council Directive 2018/822 as regards mandatory automatic exchange of information in the field of taxation infringes Article 6(3) of the Treaty of the European Union and Articles 20 and 21 ECHR by not limiting the reporting obligation in respect of cross-border arrangements to corporation tax, but makes it applicable to all taxes falling within the scope of Council Directive 2011/16/EU on administrative cooperation in the field of taxation, which include under Belgian law not only corporation tax, but also direct taxes.

principle of legality in criminal matters - general principle of legal certainty - right to respect for private life

Categories
Fundamental Rights Human Rights Issues European Court of Justice (ECJ) European Judicial Network (EJN) Judicial Cooperation Data Protection Procedural Safeguards Victim Protection
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