Court of Justice of the European Union · Judgment
C‑276/12Jiří Sabou v Finanční ředitelství pro hlavní město Prahu
- Decided
- 2013-10-22
- ECLI
- ECLI:EU:C:2013:678
- CELEX
- 62012CJ0276
- Finality
- Final, the decision cannot be appealed
The court's own keywords
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.
Interprets
Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.
The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.
Verifiable trust signals
- Six fixed blocks, one source per line
- No sentence written by a language model
- Engine version and read date on every answer
- No customer data, no documents, no advice
- Model card and audit published under the EU AI Act