Tax Treaty Case Law around the Globe 2020
1. Aufl. 2021
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S. 325Chapter 28 Luxembourg: Article 26 of the OECD Model – The Meaning of Foreseeable Relevance
Katerina Pantazatou
28.1. Introduction
The cases discussed in this chapter concern ten requests for exchange of information sent by the Danish tax authorities to the Luxembourg tax authorities, premised on the Denmark-Luxembourg Income and Capital Tax Treaty (1980). These ten requests resulted in ten different cases before the Administrative Tribunal of Luxembourg and, upon the government’s appeal, before the Luxembourg Administrative Court. The contentious point in these cases was whether the information requested by the Danish tax authorities fulfilled the standard of foreseeable relevance as enshrined in the Denmark-Luxembourg Income and Capital Tax Treaty (1980).
The Luxembourg Administrative Court delivered the ten (separate) judgments on , attempting to explain the standard of foreseeable relevance in the cases at issue. The ten requests for exchange of information were identical with regard to the information requested, and, consequently, so were the judgments of the Administrative Court.
28.2. Facts of the case
The Director of the Luxembourg tax authorities issued an injunct...