International Exchange of Information in Tax Matters: the Case Law of the ECtHR and the Impact of the EU Charter of Fundamental Rights on CJEU Case Law

Ine Lejeune and Liesbeth Vermeire give a general overview of the case law of the Court of Justice of the EU and the European Court of Human Rights concerning the rights of the taxable person, with a special focus on the latest case law concerning the international exchange of information. Furthermore, the relation between the CJEU case law and the ECtHR case law is analysed by discussing Case C-73/16 Peter Puškár.

Ine Lejeune & Liesbeth Vermeire

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Question 1 of 3

Question 1: Under Art 4(2) of the Information Society Directive (Directive 2009/29) , the distribution right shall not be exhausted:

within the Community in respect of the original or copies of the work, except where the first sale or other transfer of ownership in the Community of that object is made by the right holder or with his consent.

at international level in respect of the original or copies of the work, except where the first sale or other transfer of ownership of that object is made by the right holder or with his consent.

within the Community in respect of the original of the work, except where the first sale or other transfer of ownership in the Community of that object is made by the right holder and without his consent.

Question 2 of 3

Question 2: According to the Information Society Directive, exhaustion of the distribution right applies:

to the intangible object of a protected work.

to the tangible object of a protected work.

to both intangible and tangible object of a protected work.

Question 3 of 3

Question 3: In order to avoid infringement of reproduction right, the original acquirer reselling copy of a computer program:

must make own copy unusable.

must make own copy usable for a limited time period.

must save a copy of the work.