Case C-437/19: Judgment of the Court (Third Chamber) of 25 November 2021 (request for a preliminary ruling from the Cour administrative — Luxembourg) — État luxembourgeois v L (Reference for a preliminary ruling — Administrative cooperation in the field of taxation — Directive 2011/16/EU — Article 1(1), Article 5 and Article 20(2) — Request for information — Decision ordering that information be provided — Refusal to comply with the order — Penalty — ‘Foreseeable relevance’ of the requested information — Absence of identification of the taxpayers concerned individually and by name — Concept of ‘identity of the person under examination or investigation’ — Statement of reasons of the request for information — Scope — Charter of Fundamental Rights of the European Union — Article 47 — Right to an effective remedy against the decision ordering that information be provided — Article 52(1) — Limitation — Respect for the essence of the right)

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