One of the specific angles appeared in this case is the procedural circumstance whereby the tax authorities in other jurisdictions receiving the mutual assistance requests appear to be under the obligation to hear the taxpayer of those information requests made by the FTA, regardless of the main argument made by the FTA namely that by handing over the material to the taxpayer, the so called general benefit claimed as underlying would be endangered. So the question here is also whether the denial to access is proportional to its attempted purpose.

Further, as it has appeared, in the information requests made by the FTA to the tax authorities in a number of jurisdictions the FTA is making premature conclusions in law as well as unprecise descriptions of the facts and circumstances accumulated as information in the underlying correspondence between the taxpayer and the FTA, to the detriment of the taxpayer, and possibly causing damages to same. So, in this case a number of due process of law elements as well as the Rule of Law related issues in assessing the behavior of the administration are litigated as part of the tax audit and related disputes.