Opinion Statement ECJ-TF 1/2022 on the ECJ Decision of 25 November 2021 in État Luxembourgeois v. L (Case C-437/19) on the Conditions for Information Requests and Taxpayer Remedies ; Commentaire ECJ TF 1/2022 de l'arrêt de la CJUE du 25 novembre 2021, GD Luxembourg c. L. (aff C-437/19), sur les conditions mises pour des demandes de renseignements et les droits du contribuable

peer reviewed ; In this CFE Opinion Statement, the CFE ECJ Task Force comments on the ECJ decision in État luxembourgeois v. L (Case C-437/19) of 25 November 2021. This decision brings further clarification on the rights of information holders in respect of cross-border exchange of information, as well as on the concept of “foreseeable relevance”. ; 16. Peace, justice and strong institutions