Berlioz Investment Fund SA v Directeur de l'administration des contributions directes.
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Core Citations
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- Convenio Europeo para la Protección de los Derechos Humanos y de las Libertades Fundamentales - Articles 6, 13
- Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC
- 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
