On 6 October 2020, the General Court of the European Union issued a judgment finding that under the Charter of Fundamental Rights of the European Union, taxpayers must be able to bring a direct action against requests for information by tax authorities in the context of a cooperation procedure between Member States, although this may be denied in certain cases. The main text of the General Court's press release on the judgment is as follows: --- The right to an effective remedy guaranteed by the Charter of Fundamental Rights of the European Union requires that persons who hold information that...