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> > > Tax : exchange of information and rule of law

Tax : exchange of information and rule of law

23 janvier 2019 Droit fiscal

Constitutional Court to rule on the compatibility of the procedure for exchange of information with the rule of law

In 2014, the Luxembourg legislator changed the procedural rules applicable to the exchange of information upon request, in tax matters. As a consequence of the law dated November 25th 2014, there are now no legal remedies available against an order issued by the Luxembourg tax authorities to a taxpayer ordering the latter to provide information requested by a foreign tax authority. These procedural rules apply to requests for exchange of information based on both the Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation as well as bilateral double tax treaties entered into by Luxembourg.


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