Asked by the Supreme Administrative Court, the Court of Justice had to examine first to what extent EU fundamental rights applied in principle and second whether there was some basis in the Directive for rights of defence to be granted to a person on whom information is being exchanged by tax authorities. (europeanlawblog.eu)
In sum, there is still hope that the CJEU, together with national courts and with the help of mechanisms such as enforcement by the Commission and direct effect of provisions of the Roadmap Directives, will lead to more effective rights of defence throughout the EU. (europeanlawblog.eu)
The banks thus argued that their fundamental rights of defence and their right to effective judicial protection were breached and that the Council violated its obligation to give reasons for their designation. (europeanlawblog.eu)