In 2013, the CJEU held in the Sabou case that the Mutual Assistance Directive does not provide for procedural rights to taxpayers in the exchange of information procedure because the Mutual Assistance Directive merely coordinates the transfer of information between the member states without conferring specific rights on the taxpayer. However, on May 16^th, 2017, the CJEU clarified in the Berlioz case that the taxpayer may invoke the Charter of Fundamental Rights in order to challenge the legality of exchange of information, at least in cases where a penalty is imposed on the taxpayer for failure to provide information required for the tax authority to reply to an information request. Viktoria Wöhrer compares the CJEU’s reasoning in both decisions in order to point out the decisive factors for procedural rights.