De grensoverschrijdende administratiefrechtelijke gegevensuitwisseling op verzoek in de inkomstenbelastingen vanuit Belgisch standpunt

This study researches the procedure of cross-border exchange of information on request for tax purposes from a Belgian point of view. The first part discusses the origin of the administrative cooperation between tax authorities. Furthermore, the author analyses the tensions between the automatic exchange of information and the protection of taxpayers' rights. To this end, he analyses the Sabou case of the European Court of Justice.