In the joined cases C-245/19 and C-246/19, the referring court wished to know how to interpret the Charter of Fundamental Rights of the European Union in the context of the procedure for the exchange of information based on Council Directive 2011/16/EU of 15 February 2011.
According to Advocate General ("AG") Kokott of the Court of Justice of the EU (CJEU), the decision by which a tax authority requires a person to provide information on a taxpayer or third parties can be challenged by that person, the taxpayer and concerned third parties before the courts of the requested tax authority's jurisdiction.
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