Berlioz Investment Fund SA v Directeur de l'administration des contributions directes.

Core Citations

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• Berlioz Investment Fund SA v Directeur de l'administration des contributions directes.

This document cites

• Convenio Europeo para la Protección de los Derechos Humanos y de las Libertades Fundamentales - Articles 6, 13, 47
• 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
• Council Directive (EU) 2016/881 of 25 May 2016 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation



See all quotations

• Consolidated version of the Treaty on the Functioning of the European Union 2016/C 202/01
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• Tratado de la Unión Europea
• Directive 2001/16/EC of the European Parliament and of the Council of 19 March 2001 on the interoperability of the conventional rail system
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