TL;DR - Right to effective remedy applicable in EoI under DAC in case of penalty - Court can review the legality of the EoI request - This does not imply participation rights for the taxpayer in general One of my favourite side-projects is conducting research on rights of taxpayers in relation to Exchange of Information (EoI). I heavily anticipated the Berlioz … Continue reading Berlioz: EoI and taxpayers’ rights: we’re not quite there yet