In the Berlioz judgement (C-482/15), dealing with the transnational exchange of information on request, the CJEU extended the scope of article 51(1) of CFR. The CJEU allows for judicial review of a penalty (article 47 CFR) also in cases where such is necessary for the effective enforcement of the Directive on Administrative Cooperation 2011/16/EU. In reviewing a penalty, the domestic court can and must also review the legality of the underlying order. The concerned party must have access to the basic information about what and why something is requested from him; it is therefore not necessary that he has full access to the actual competent authority letter. The request must be foreseeable and relevant with respect to the taxation of the subject, which the domestic court must ascertain. Based on the Union principle of mutual trust it is not for the domestic court to review the stated facts and circumstances. CFR precludes a restriction on access to a court. It needs to be seen whether this judgement will have spill-over effects exceeding the transnational context of the decision.,
Review of European Administrative Law
Tax Law

Neve, L. (2017). The Berlioz-decision of the CJEU provides legal protection for concerned persons in transnational setting, but will it hold in the international area?. Review of European Administrative Law, 10(2), 95–119. doi:10.7590/187479817X15095380840384