Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC Basic information Dates Date of document: Date of publication: Date of effect: March 11, 2011 Entry into force - Date pub. See Art 30 Date of transposition: January 1, 2013 January 1, 2015 Deadline: December 31, 2017 See Art 21 P 5 And 32015L2376 December 31, 2019 See Art 21 P 5 And 32018L0822 January 1, 2021 At the latest See Art 27a.1 And 32020L0876 February 28, 2021 See Art 27a.1 And 32020L0876 April 30, 2021 See Art 27a.2 And 32020L0876 January 1, 2024 January 1, 2025 Modified by Modified by: Amendment proposed by: All documents based on this document: Modifies Repeal: Implicit repeal: Affected by case Judgment of the Court (Grand Chamber) of 8 December 2022. Orde van Vlaamse Balies and Others v Vlaamse Regering. Request for a preliminary ruling from the Grondwettelijk Hof. Reference for a preliminary ruling – Administrative cooperation in the field of taxation – Mandatory automatic exchange of information in relation to reportable cross-border arrangements – Directive 2011/16/EU, as amended by Directive (EU) 2018/822 – Article 8ab(5) – Validity – Legal professional privilege of the lawyer – Exemption from the reporting obligation for the benefit of lawyer-intermediaries subject to legal professional privilege – Obligation on that lawyer-intermediary to notify any other intermediary who is not his or her client of that intermediary’s reporting obligations – Articles 7 and 47 of the Charter of Fundamental Rights of the European Union. Case C-694/20. Judgment of the Court (Third Chamber) of 25 November 2021. État du Grand-duché de Luxembourg v L. Request for a preliminary ruling from the Cour administrative (Luxembourg). Reference for a preliminary ruling – Administrative cooperation in the field of taxation – Directive 2011/16/EU – Article 1(1), Article 5 and Article 20(2) – Request for information – Decision ordering that information be provided – Refusal to comply with the order – Penalty – ‘Foreseeable relevance’ of the requested information – Absence of identification of the taxpayers concerned individually and by name – Concept of ‘identity of the person under examination or investigation’ – Statement of reasons of the request for information – Scope – Charter of Fundamental Rights of the European Union – Article 47 – Right to an effective remedy against the decision ordering that information be provided – Article 52(1) – Limitation – Respect for the essence of the right. Case C-437/19. Judgment of the Court (Grand Chamber) of 6 October 2020. État luxembourgeois v B and Others. Requests for a preliminary ruling from the Cour administrative (Luxembourg). References for a preliminary ruling – Directive 2011/16/EU – Administrative cooperation in the field of taxation – Articles 1 and 5 – Decision ordering that information be provided to the competent authority of a Member State, acting in response to a request for exchange of information from the competent authority of another Member State – Person holding the information the production of which is ordered by the competent authority of the first Member State – Taxpayer concerned by the investigation giving rise to the request from the competent authority of the second Member State – Third parties with whom that taxpayer maintains legal, banking, financial or, more broadly, economic relations – Judicial protection – Charter of Fundamental Rights of the European Union – Article 47 – Right to an effective remedy – Article 52(1) – Limitation – Legal basis – Respect for the essence of the right to an effective remedy – Existence of a remedy enabling the individuals in question to obtain an effective review of all the relevant issues of fact and of law, as well as effective judicial protection of the rights guaranteed to them by EU law – Objective of general interest recognised by the Union – Combating international tax fraud and tax evasion – Proportionality – Whether the information referred to in the information order is ‘foreseeably relevant’ – Judicial review – Scope – Personal, temporal and material factors to be taken into consideration. Joined Cases C-245/19 and C-246/19. Judgment of the Court (Grand Chamber) of 16 May 2017. Berlioz Investment Fund SA v Directeur de l'administration des contributions directes. Request for a preliminary ruling from the Cour administrative (Luxembourg). Reference for a preliminary ruling — Directive 2011/16/EU — Administrative cooperation in the field of taxation — Article 1(1) — Article 5 — Request for information sent to a third party — Refusal to respond — Penalty — Concept of ‘foreseeable relevance’ of the information requested — Review by the requested authority — Review by a court — Scope — Charter of Fundamental Rights of the European Union — Article 51 — Implementation of EU law — Article 47 — Right to an effective judicial remedy — Access of the court and of the third party to the request for information sent by the requesting authority. Case C-682/15. Case C-623/22: Request for a preliminary ruling from the Cour constitutionnelle (Belgium) lodged on 29 September 2022 — Belgian Association of Tax Lawyers and Others v Premier ministre/ Eerste Minister article 8ab paragraph 1 article 8ab paragraph 5 article 8ab paragraph 7 Case C-437/19: Request for a preliminary ruling from the Cour administrative (Luxembourg) lodged on 31 May 2019 — State of the Grand Duchy of Luxembourg v L article 1 paragraph 1 article 20 paragraph 2 point (a) article 5 Case C-682/15: Request for a preliminary ruling from the Cour administrative (Luxembourg) lodged on 18 December 2015 — Berlioz Investment Fund S.A. v Directeur de l’administration des Contributions directes article 5 article 1 paragraph 1 article 17 Case C-694/20: Request for a preliminary ruling from the Grondwettelijk Hof (Belgium) lodged on 21 December 2020 — Orde van Vlaamse Balies, IG, Belgian Association of Tax Lawyers, CD, JU v Vlaamse Regering Case C-432/23, Ordre des avocats du barreau de Luxembourg: Request for a preliminary ruling from the Cour administrative (Luxembourg) lodged on 12 July 2023 — F and Ordre des avocats du barreau de Luxembourg v Administration des contributions directes article 17 paragraph 4 article 18 paragraph 1 article 17 paragraph 1 Case C-125/17: Request for a preliminary ruling from the Commissione tributaria provinciale di Roma (Italy) lodged on 10 March 2017 — Luigi Bisignani v Agenzia delle Entrate -Direzione Provinciale 1 di Roma Case C-246/19: Request for a preliminary ruling from the Cour administrative (Luxembourg) lodged on 20 March 2019 — State of the Grand Duchy of Luxembourg v B, C, D, F.C. article 1 paragraph 1 article 5 Case C-245/19: Request for a preliminary ruling from the Cour administrative (Luxembourg) lodged on 20 March 2019 — State of the Grand Duchy of Luxembourg v B article 5 article 1 paragraph 1 Case C-398/21: Request for a preliminary ruling from the Conseil d'État (France) lodged on 28 June 2021 — Conseil national des barreaux, Conférence des bâtonniers, Ordre des avocats du barreau de Paris v Premier ministre, Ministre de l’Economie, des Finances et de la Relance Legal basis Consolidated version of the Treaty on the Functioning of the European Union PART THREE - UNION POLICIES AND INTERNAL ACTIONS TITLE VII - COMMON RULES ON COMPETITION, TAXATION AND APPROXIMATION OF LAWS Chapter 2 - Tax provisions Article 113(ex Article 93 TEC) Consolidated version of the Treaty on the Functioning of the European Union PART THREE - UNION POLICIES AND INTERNAL ACTIONS TITLE VII - COMMON RULES ON COMPETITION, TAXATION AND APPROXIMATION OF LAWS Chapter 3 - Approximation of laws Article 115(ex Article 94 TEC) EuroVoc Vocabulary Fraud Prevention of tax evasion and avoidance Intra-EU trade Tax evasion Domestic market Administrative formalities Approximation of laws Taxation