In my opinion, the Commission’s interpretation of the Treaty has to be applauded, for considering that the base applicable in this case was Article 95, that is to say, for deciding that tax matters can be reduced to matters of substantial, substantive tax law, but not to those of adjective law, to those matters – such as those we are dealing with at the moment – that deal with the management of taxes and the exchange of information between public institutions in the management of taxes.
À mon avis, l’interprétation que la Commission a faite du Traité mérite d’être applaudie quand elle considère l’article 95 comme base applicable, c’est-à-dire qu’elle affirme que les questions fiscales se réduisent aux matières du droit fiscal substantiel, matériel, et non pas à celles du droit procédural, se référant aux matières - comme celles qui nous occupent en ce moment - de la gestion des impôts, de coopération administrative concernant la gestion des impôts.
