On 6 October 2020, the General Court of the European Union issued a judgment finding that under the Charter of Fundamental Rights of the European Union, taxpayers must be able to bring a direct action against requests for information by tax authorities in the context of a cooperation procedure between Member States, although this may be denied in certain cases.
The main text of the General Court's press release on the judgment is as follows:
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The right to an effective remedy guarante…