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CJEU Case C-276/12 / Opinion

Jiří Sabou v Finanční ředitelství pro hlavní město Prahu.

Policy area:
Deciding Body type:
Court of Justice of the European Union
Deciding Body:
Advocate General
Decision date:

Key facts of the case:

Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic)


‛Taxation — Procedure — Mutual assistance between the Member States in the field of direct taxation — Directive 77/799/EEC — Exchange on request — Taxpayer’s procedural rights’

Outcome of the case:

I therefore propose that, taken together, the questions referred by the Nejvyšší správní soud should be answered as follows:

  1. European Union law does not give a taxpayer the right to be notified in advance of the decision by his competent tax administration to request information from another Member State under Article 2 of the Mutual Assistance Directive, or to take part in formulating the request, at least where the request relates only to checking the taxpayer’s own statements. European Union law does not, however, preclude the conferral of such rights by national law.
  2. European Union law neither provides for an obligation on the requested Member State, in the context of inquiries on the basis of a request for information under Article 2 of the Mutual Assistance Directive, to notify a taxpayer in advance of a witness examination, nor does that Member State have to confer on the taxpayer the right to take part in such an examination.
  3. The requested Member State is obliged, in principle, under Article 1(1) and Article 2 of the Mutual Assistance Directive also to provide information about the inquiries on which the notified findings are based.
  4. European Union law does not prevent a taxpayer from calling into question the correctness of information supplied by other Member States under Article 2 of the Mutual Assistance Directive in national tax proceedings.