Complaints about some requirements under a European Union law on the exchange of information between tax administrations are not enough to bring the law into question, an adviser to the EU’s top court said Thursday.
Belgian tax lawyer and tax adviser groups had complained the requirements are too broad-ranging and insufficiently defined.
A series of questions about the law, referred to the EU court by Belgium’s constitutional court, had “not disclosed any issues affecting the validity” of an amendment, known as DAC6, to the EU Directive on Administrative Cooperation (2011/16/EU), EU Court of Justice advocate-general Nicholas Emiliou said in a ...
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