Introduction Foreseeable relevance is important for tax treaties and European Union Law, but its concept is defined by neither of them. Nevertheless, it has been an object of interpretation, also by the Court of Justice…
1. Introduction The EU Directive on Administrative Cooperation (DAC), enacted in 1977 and – as a standard – most recently re-adopted in 2011, has been amended several times with its scope of application broadened over…
The concept of “foreseeable relevance” is an essential element of the standard of transparency in tax matters. It has experienced significant changes in its scope and conceptual interpretation during the last few years to ensure…
In the past few weeks, five blog posts have been published on REALaw about the Court of Justice’s landmark judgment Consorzio Italian Management e Catania Multiservizi or CILFIT 2.0 (Arnull, Gentile and Bonelli, Sanchez-Graells, Arzoz…
You are cordially invited to the workshop “Balancing of Rights, General Interest and Science in International Litigation in Times of Global Crises”. This workshop will focus on two research questions. First, how selected international adjudicative…