Court of Justice 3 June 2021, C-437/19 (État du Grand-duché de Luxembourg v L.)

OPINION OF ADVOCATE GENERAL KOKOTT delivered on 3 June 2021 ( 1 ) Case C‑437/19 État luxembourgeois v L (Request for a preliminary ruling from the Cour administrative (Higher Administrative Court, Luxembourg)) (Reference for a preliminary ruling – Tax law – Directive 2011/16/EU – Administrative cooperation in the field of taxation – Article 1(1) – Article 5 – Article 20 – Request for information