Skip to content

GlobalLawDBby GenieAI

Laws Search Sanctions Map Data Developers

Search the text of the law

Log in Get an API key

Laws Search Sanctions Map Data Developers

Log in Get an API key

The Global Law Database. Free to read, built for people and AI agents.

Explore

All laws
Search the text
Sanctions
Map of connections
Compare UK and EU

Developers

AI agents (MCP)
REST API
Bulk data
API keys

Coverage

United Kingdom
European Union
United States
Canada
Australia
France
Germany
Netherlands
Spain
Austria
Norway
Finland
Switzerland
Ireland

GlobalLawDB is made by GenieAI, London. It is not legal advice: check the official text before relying on it. Text comes from official publishers under their licences, listed on the Data page.

ThemeMatch my systemLightDark

European Union
Berlioz Investment Fund SA v Directeur de l'administration des contributions directes (C-682/15)
Judgment
Consideration of the questions referred
The first question
34

Berlioz Investment Fund SA v Directeur de l'administration des contributions directes (C-682/15)

Judgment of 16 May 2017law://eu/cjeu/2015/c-682-15/para_34@2026-11-11

34It must be noted in that regard that Directive 2011/16 imposes certain obligations on Member States. In particular, Article 5 of the directive provides that the requested authority is to communicate certain information to the requesting authority.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Grand Chamber
Case: C-682/15 · ECLI:EU:C:2017:373
Decided: 16 May 2017
Procedure: Preliminary reference · referred by the Cour administrative (Administrative Court, Luxembourg)
Applicant: Berlioz Investment Fund SA
Defendant: Directeur de l’administration des contributions directes
Rapporteur: C.G. Fernlund
Advocate General: M. Wathelet
Bench: 15 judges
K. Lenaerts, A. Tizzano, M. Ilešič, L. Bay Larsen, T. von Danwitz, M. Berger, A. Prechal, A. Arabadjiev, C. Toader, M. Safjan, D. Šváby, E. Jarašiūnas, C.G. Fernlund, C. Vajda, S. Rodin
Language: French
Official: CURIA · EUR-Lex 62015CJ0682

Topics

Fundamental rights

History · 1 version

16 May 2017Reading

Connections

Interprets 2: Charter of Fundamental Rights of the European Union (consolidated 2016); Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC
Cited by 20: État luxembourgeois v B and Others (C-245/19, C-246/19)3 provisions; Nord Stream 2 AG v European Parliament and Council of the European Union (C-348/20 P); Skeyes v Ryanair DAC, formerly Ryanair Ltd (C-353/20); État du Grand-duché de Luxembourg v L (C-437/19)4 provisions; FMS and Others v Országos Idegenrendészeti Főigazgatóság Dél-alföldi Regionális Igazgatóság and Országos Idegenrendészeti Főigazgatóság (C-924/19 PPU, C-925/19 PPU); ASG 2 Ausgleichsgesellschaft für die Sägeindustrie Nordrhein-Westfalen GmbH v Land Nordrhein-Westfalen (C-253/23); Servizio Elettrico Nazionale SpA and Others v Autorità Garante della Concorrenza e del Mercato and Others (C-377/20); Across Fiduciaria SpA and Others v Presidenza del Consiglio dei ministri and Others (C-684/24); Criminal proceedings against Ministère public (C-371/24); Asociación Profesional de Empresas de Reparto y Manipulado de Correspondencia (Asempre) v European Commission (C-124/24); Uno Organización Empresarial de Logística y Transporte v European Commission (C-126/24); Imballaggi Piemontesi Srl v Autorità Garante della Concorrenza e del Mercato (AGCM) (C-588/24); PROFIL-COPY 2002 Irodatechnikai Kft. v Közigazgatási és Területfejlesztési Minisztérium (C-510/24); BU v Bundesrepublik Deutschland (C-564/21); ABLV Bank AS v Single Resolution Board (T-280/18); MARCAS MC Szolgáltató Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-363/20); Criminal proceedings against Ivan Gavanozov (C-852/19); FN and Others v Übernahmekommission (C-546/18); Glencore Agriculture Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-189/18); PI v Landespolizeidirektion Tirol (C-230/18)
Cites 16: Charter of Fundamental Rights of the European Union (consolidated 2016)3 provisions; Treaty on European Union (consolidated 2016)2 provisions; ZZ v Secretary of State for the Home Department (C-300/11); Åklagaren v Hans Åkerberg Fransson (C-617/10); European Commission and Others v Yassin Abdullah Kadi (C-584/10 P, C-593/10 P, C-595/10 P); Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC; M. G. and N. R. v Staatssecretaris van Veiligheid en Justitie (C-383/13 PPU); Europese Gemeenschap v Otis NV and Others (C-199/11); Roquette Frères SA v Directeur général de la concurrence, de la consommation et de la répression des fraudes, and Commission of the European Communities (C-94/00); Hoechst AG v Commission of the European Communities (46/87, 227/88); Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation; Unitrading Ltd v Staatssecretaris van Financiën (C-437/13); Jiří Sabou v Finanční ředitelství pro hlavní město Prahu (C-276/12); Berlioz Investment Fund SA v Directeur de l'administration des contributions directes (C-682/15); W.N. v Staatssecretaris van Financiën (C-420/98); Texdata Software GmbH (C-418/11)