Opinion of Advocate General Emiliou delivered on 29 February 2024.

Core Citations

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• Opinion of Advocate General Emiliou delivered on 29 February 2024.

This document cites

• Convenio Europeo para la Protección de los Derechos Humanos y de las Libertades Fundamentales - Articles 7, 8, 49
• Buzzi Unicem SpA v European Commission.
• Ruth Hünermund and others v Landesapothekerkammer Baden-Württemberg.
• Ruth Hünermund y otros contra Landesapothekerkammer Baden-Württemberg.
• N Luxembourg 1 and Others v Skatteministeriet.



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• Arnold André GmbH & Co. KG v Landrat des Kreises Herford.
• Hoechst AG v Commission of the European Communities.
• Arnold André GmbH & Co. KG v Landrat des Kreises Herford.
• Ordre des barreaux francophones et germanophone and Others v Conseil des ministres.
• Roquette Frères SA v Directeur général de la concurrence, de la consommation et de la répression des fraudes, and Commission of the European Communities.
• Criminal proceedings against Bodil Lindqvist.
• Łukasz Marcin Bonda.
• AM & S Europe Limited v Commission of the European Communities.
• Digital Rights Ireland Ltd v Minister for Communications, Marine and Natural Resources and Others and Kärntner Landesregierung and Others.
• PJSC Rosneft Oil Company v Her Majesty's Treasury and Others.
• Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue.
• Opinion pursuant to Article 218(11) TFEU.
• Opinion of Advocate General Saugmandsgaard Øe in Facebook Ireland and Schrems, C-311/18
• Vaditrans BVBA v Belgische Staat.
• Ordre des barreaux francophones et germanophone and Others v Conseil des ministres.
• The Queen, on the application of: Swedish Match AB and Swedish Match UK Ltd v Secretary of State for Health.
• Buzzi Unicem SpA v European Commission.
• Czech Republic v European Parliament and Council of the European Union.
• Proceedings brought by Rzecznik Praw Obywatelskich (RPO).
• Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data
• Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market
• Council Directive (EU) 2016/2258 of 6 December 2016 amending Directive 2011/16/EU as regards access to anti-money-laundering information by tax authorities
• Regulation (EC) No 45/2001 of the European Parliament and of the Council of 18 December 2000 on the protection of individuals with regard to the processing of personal data by the Community institutions and bodies and on the free movement of such data
• Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States
• Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC
• Decision No 1247/2002/EC of the European Parliament, of the Council and of the Commission of 1 July 2002 on the regulations and general conditions governing the performance of the European Data-protection Supervisor's duties
• Council Directive of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the fields of direct taxation and value added tax (77/799/EEC)
• Charter of fundamental rights of the European Union
• Consolidated version of the Treaty on the Functioning of the European Union 2016/C 202/01
• Tratado de la Unión Europea