Exchange of Information for Tax Purposes

1. S. 383Introduction

The aim of this contribution is to give an overview of the case law of the ECJ in the field of exchange of information regarding secondary EU law. First, the scope of the research will be defined. I will describe what secondary EU law is and which provisions of secondary EU law deal with the exchange of information. Second, I will give an overview of the cases in which the ECJ referred to the directives and regulations concerning the exchange of information and third, I will analyze in depth the case law of the ECJ concerning the exchange of information regarding secondary EU law. Fourth, an important case pending at the ECJ concerning the rights of the taxpayer in the light of the exchange of information will be discussed. To end I will draw some conclusions and have a look what developments are expected in the future.

2. Secondary Law as a Source of EU Law

2.1. The Distinction between Primary and Secondary EU Law

The sources of European Union law can be divided into primary and secondary (or derived) EU law. Primary EU law consists of those provisions which were directly adopted by the Member States in their capacity as ‘constituent authority’. Primary EU law can be d...