Serge Schroeder

In a decision dated 14 May 2020, case C-749/18, B e. a. v Administration des contributions directes, (hereinafter, B and others), the Court of Justice of the European Union (hereinafter, CJEU) ruled in a case relating to the Luxembourg tax consolidation regime.

The subject of exchange of information in taxation matters continues to raise questions with respect to the compatibility of certain of its provisions with fundamental rights. In May 2017, in the Berlioz case (CJEU, Berlioz Investment Fund SA v Directeur de l’administration des contributions directes, C-682/15, 16.05.2017, EU:C:2017:373), the Court of Justice of the European Union (‘CJEU’) held the applicability of the Charter of Fundamental Rights of the European Union (‘The Charter’) to the implementation of exchange of information provisions pursuant to directive 2011/16/EU on administrative cooperation (Council Directive 2011/16/EU of 15.02.2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC, OJ L 64).