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

Journal
European Union
European Taxation 2009 (Volume 49), No. 12
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.