Legal Professional Privilege and the Validity of Certain Provisions of DAC6 in light of the Charter of Fundamental Rights of the European Union -Opinion Statement ECJ-TF 1/2025 on the CJEU Decision of 8 December 2022 in Orde van Vlaamse Balies (Case C-694/20) and of 29 July 2024 in Belgian Association of Tax Lawyers (Case C-623/22) - 2025
Legal Professional Privilege and the Validity of Certain Provisions of DAC6 in light of the Charter of Fundamental Rights of the European Union -Opinion Statement ECJ-TF 1/2025 on the CJEU Decision of 8 December 2022 in Orde van Vlaamse Balies (Case C-694/20) and of 29 July 2024 in Belgian Association of Tax Lawyers (Case C-623/22)
Pinto Nogueira, João Félix; Garcia Prats, Francisco Alfredo; Haslehner, Werner Christofet al.
Droit fiscal européen -; Secret professionnel - DAC6 - European tax law - legal privilege - charter of fundamental rights
Abstract :
[en] "This Opinion Statement focuses on questions of law and the scope of legal professional privilege as a waiver to the disclosure obligations established by DAC for fiscal intermediaries. The Statement also seeks to explain and analyse the CJEU’s reasoning regarding the scope of the invalidity and the justification of the validity of certain aspects of DAC6."
Disciplines :
Tax law
Author, co-author :
Pinto Nogueira, João Félix
Garcia Prats, Francisco Alfredo
Haslehner, Werner Christof
Ivanovski, Aleksandar
Kemmeren, Eric
Kofler, Georg
Lang, Michael
HJI Panayi, Christiana
Raventos-Calvo, Stella
Richelle Graulich, Isabelle ; Université de Liège - ULiège > HEC Liège : UER > UER Finance, Comptabilité et Droit : Droit fiscal
Rust, Alexander
Language :
English
Title :
Legal Professional Privilege and the Validity of Certain Provisions of DAC6 in light of the Charter of Fundamental Rights of the European Union -Opinion Statement ECJ-TF 1/2025 on the CJEU Decision of 8 December 2022 in Orde van Vlaamse Balies (Case C-694/20) and of 29 July 2024 in Belgian Association of Tax Lawyers (Case C-623/22)
Alternative titles :
[fr] Secret professionnel et validité de certaines dispositions de DAC6 à la lumière de la Charte des droits fondamentaux de l'UE -Opinion Statement ECJ-TF 1/2025 concernant l'arrêt de la CJUE du 8 décembre 2022 dans l'affaire Orde van Vlaamse Balies (Case C-694/20) et du 29 juillet 2024 dans l'affaire Belgian Association of Tax Lawyers (Case C-623/22)
Original title :
[en] Legal Professional Privilege and the Validity of Certain Provisions of DAC6 in light of the Charter of Fundamental Rights of the European Union -Opinion Statement ECJ-TF 1/2025 on the CJEU Decision of 8 December 2022 in Orde van Vlaamse Balies (Case C-694/20) and of 29 July 2024 in Belgian Association of Tax Lawyers (Case C-623/22)
Publication date :
2025
Journal title :
European Taxation
ISSN :
0014-3138
eISSN :
2352-9199
Publisher :
International Bureau of Fiscal Documentation, Netherlands
