References to the Mutual Assistance Directive in the Case Law of the ECJ: A Systematic Approach

Journal
Hemels, S.J.C.
European Union
European Taxation 2009 (Volume 49), No. 12
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The European Court of Justice has referred to the Mutual Assistance Directive (for the exchange of information) in 37 cases. This article gives a systematic overview of the various types of references. It provides insight into how these references evolved over time and questions the consistency of the references.