Między prawem do rzetelnego procesu sądowego a zasadą zaufania w orzecznictwie Trybunału Sprawiedliwości Unii Europejskiej dotyczącym wymiany informacji podatkowych na podstawie dyrektywy 2011/16/UE
Between the Right to a Reliable Judicial Process and the Principle of Trust in the Judgment of the Court of Justice of the European Union on the Exchange of Tax Information Under Directive 2011/16 / EU

Summary/Abstract: The purpose of this study is to summarize the CJEU case law on tax information exchange under Directive 2011/16/EU. The article analyzes theses of three judgments of the CJEU concerning the right to a fair trial guaranteed by Article 47 of the Charter of Fundamental Rights of the European Union and the prerequisites for the legality of the obligation to provide information transmitted by the tax authorities, in the context of the prohibition of so-called fishing exhibitions, i.e. collecting evidence without any suspicion. Despite a somewhat liberalised approach to the principle of confidence, the CJEU still gives it priority. In such a situation, the principle of legal certainty and the protection of fundamental rights require that the scope of the content of the information provided is limited to strict unlawful actions.

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