Tagged: rights of defence

C-276/12 Sabou : Exchange of Information among Tax Authorities and the Reach of EU Fundamental Rights

“De nos jours, il est difficile d’échapper au monde du football. Le football intéresse pratiquement tout le monde, même l’administration fiscal.” This deep sigh introduces Advocate General Kokott’s opinion (not yet available in English) in Sabou, and it seems to me that the Advocate General feels just as enthusiastic about this sport as I tend to do. To both our luck, the decision handed down last Tuesday only marginally touches upon the sport itself (I hope that the esteemed football-aficionados among our readers will forgive me and nonetheless bear with me), and rather quickly turns towards the topic of mutual assistance among Member States authorities on direct taxation under Directive 77/799; more specifically, the extent to which EU fundamental rights need to be respected in the process of requesting and receiving such assistance. For the Court, EU fundamental rights apply in principle, but do not have much impact in practice due to the rules of EU law at issue. Continue reading