État Luxembourgeois v B and Others(C‑245/19 and C‑246/19)

& 

État luxembourgeois v L (C-437/19) 

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 a wide exchange of tax information as well as the correct application of international agreements and domestic tax law. This blog series seeks to provide an update of the current challenges cooperative administration creates in the field of tax law and administrative law the light of the CJEU cases État Luxemburgois v B and Others(C‑245/19 and C‑246/19) and État luxembourgeois v L (C-437/19).