CJEU - Recent Developments in Direct Taxation 2020

S. 1421. Introduction

The present chapter discusses four cases from Luxembourg. The first two pertain to the taxpayers’ fundamental rights; they include a Grand Chamber case that was decided in October 2020 and a reference for a preliminary ruling from the Luxembourg administrative court. The third one presents the Court’s judgment with regard to Luxembourg’s fiscal unity regime, and the fourth examines the compatibility of Luxembourg’s domestic law with state aid rules, currently pending before the General Court.

2. État luxembourgeois vs. B and others (‘Berlioz II‘) case (Joined Cases C-245/19 and C-246/19)

This landmark Grand Chamber case in the area of taxpayers’ fundamental rights was decided on 6 October 2020, following a reference for a preliminary ruling by the Luxembourg Administrative Court (Cour administrative). The case can be considered as a landmark case as the CJEU discusses for the first time the entitlement of information holders, taxpayers and third parties indirectly concerned to effective judicial protection, in the context of an information order issued by the Luxembourg tax authorities after a request for exchange of information by the Spanish tax authorities. Because ...