In an era where tax administrations seek increasing amounts of information from taxpayers and others, and where the routinely exchange information with each other, a recent decision of the European…
Comment on the decision of the ECtHR in the case ‘Halet against Luxembourg’ (‘Lux Leaks’ case).
In a judgment delivered on 11 May 2021,[i] the Third Chamber of the ECtHR ruled, by five votes to two…
