[en] tax transparency ; register of beneficial ownership ; AML
[en] This article reviews and critically assesses the recent Grand Chamber judgment of the CJEU on Registers of Beneficial Ownership (RBOs) and the preceding Advocate General’s Opinion. Throughout this analysis, the author pinpoints at certain misconceptions and ponders on the open questions left. The article focuses on the interaction of the transparency principle with the fundamental rights of privacy and data protection. It also considers the potential impact of the judgment on ‘tax-related’ data and on fighting money laundering and tax evasion altogether. It finally, discusses the effect the judgment is expected to have on RBOs across the EU, but also on transparency in general.
[University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Department of Law (DL) >]
