Further to the decision of the Court of Justice of the European
Union of 16 May 2017 (Berlioz case, C-682/15), the Luxembourg law
of 25 November 2014 on the procedure applicable to the exchange of
information in tax matters ("EOIP Law")
has been amended by the Law of 1 March 2019 ("Amending
Law").
The Amending Law obliges the Luxembourg tax authorities to carry
out a high level review on the foreseeable relevance of the
incoming request for information before sending an order to the
information holder. In case of disagreement, the information holder
can seek an annulment of the Luxembourg tax authorities' order
before the Luxembourg Courts. In this respect, the Amending Law
restores the information holder´s right for a judicial review
of the legality of the request which was denied in the former
version of the EOIP Law.
