Court of Justice 10 January 2017, C-682/15 (Berlioz Investment Fund SA v Directeur de l'administration des contributions directes.)

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European Union · · · Cited by 10 · 10-01-2017

OPINION OF ADVOCATE GENERAL WATHELET delivered on 10 January 2017 ( 1 ) Case C‑682/15 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 — Article 1(1) — Article 5 — Administrative cooperation in the field of taxation — Exchange

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