Berlioz: challenges to information orders – fair or fantastic?

Directive 2011/16/EU sets out an inter-state regime for exchange of information. People other than taxpayers can be asked for information pursuant to it. The CJEU said they can challenge the ‘information order’ they receive. Must they do that without seeing the request for information sent between the authorities? The advocate general said ‘no’. The CJEU said ‘yes’ when the challenge alleges that the information sought is not foreseeably relevant. Is the court’s answer consistent with the right to a fair trial and equality of arms? The judgment ought not to be the last word on the matter.