Court of Justice 22 October 2013, Case C-276/12: Judgment of the Court (Grand Chamber) of 22 October 2013 (request for a preliminary ruling from the Nejvyšší správní soud — Czech Republic) — Jiří Sabou v Finanční ředitelství pro hlavní město Prahu (Directive 77/799/EEC — Mutual assistance by the authorities of the Member States in the field of direct taxation — Exchange of information on request — Tax proceedings — Fundamental rights — Limit on the scope of the obligations of the requesting and the requested Member States towards the taxpayer — No obligation to inform the taxpayer of the request for assistance — No obligation to invite the taxpayer to take part in the examination of witnesses — Taxpayer’s right to challenge the information exchanged — Minimum content of the information exchanged)

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