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)
Kofler, G.; García Prats, F.A.; HASLEHNER, Werneret al.
et_2025_3 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 o - IBFD.pdf
Legal professional privilege; principle of equality; tax advisers; reporting obligations; exchange of information
Abstract :
[en] In this CFE Opinion Statement, submitted to the EU Institutions in February 2025, the CFE ECJ Task Force comments on the CJEU’s 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), in which the Court concludes that the obligation established for lawyers to communicate their waiver to report to other intermediaries violates the right to respect for private life, while the same obligation established for other intermediaries does not. At the same time, it considers that the obligation to report certain cross-border tax planning schemes did not violate the principles of equality and non-discrimination, nor the principles of legal certainty and legality in criminal matters, nor the right to a fair trial.
Precision for document type :
Analysis of case law/Statutory reports
Disciplines :
Tax law European & international law
Author, co-author :
Kofler, G.
García Prats, F.A.
HASLEHNER, Werner ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Department of Law (DL)
Kemmeren, E.
Lang, M.
Nogueira, J.F. Pinto
HJI Panayi, C.
Raventós-Calvo, S.
Richelle, I.
Rust, A.
External co-authors :
yes
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)
Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements, OJ L 139 (2018), Primary Sources IBFD [DAC6].
Council Directive 2011/16/EU of 15 February 2011 on Administrative Cooperation in the Field of Taxation and Repealing Directive 77/799 EEC, OJ L 64 (2011), Primary Sources IBFD [DAC].
Belgian Vlaamse Balies (C-694/20) and art 8ab(1), (5), (6) and (7) in Belgian Association of Tax Lawyers (C-623/22) Belgian Association of Tax Lawyers (C-623/22), para. 2.
BE： Opinion ofAdvocate General Emiliou, 29 Feb. 2024, Case C-623/22, Belgian Association of Tax Lawyers and Others v. Premier ministre/Eerste Minister, ECLI:EU:C:2024:189, paras. 20-37, Case Law IBFD.
Belgian Association of Tax Lawyers (C-623/22), para. 25； and AT: ECJ, 10 Feb. 2022, Case C-522/20, OEv. VK EU:C:2022:87, para. 20.
HU： ECJ, 16 Feb. 2022, Case C-156/21, Hungary v. Parliament and
Belgian Association of Tax Lawyers (C-623/22), paras. 69-73.
FR： ECtHR, 6 Dec. 2012, Michaud v. France, CE：ECHR：2012：- 1206JUD001232311, Paras. 117 and 118.
TR: ECtHR, 9 Apr. 2019, Altay v. Turkey (No 2), CE:ECHR:2019:- 0409JUD001123609, para. 49.
ECJ, 18 May 1982, Case 155/79, AM & S Europe Limited v Commission of the European Communities, EU:C:1982:157, para. 18.
OJ L 77 (14 Mar. 1998), available at https//eur-lex.europa.eu/legal-content/EN/ALL/?uri=celex %3A31998L0005 (accessed 3 Feb. 2025).
HU： ECJ, 18 June 2020, Case C-78/18, Commission v. Hungary (Transparency of Associations), EU：C：2020：476, para. 124.
FR： ECtHR, 19 Jan. 2018, FNASS and Others v. France, CE：ECHR：2018：- 0118JUD004815111, para. 153.
FR： ECJ, 22 Oct. 2002, Case C-94/00, Roquette Freres SA v. Directeur general de la concurrence, de la consommation et de la repression des fraudes, and Commission of the European Communities.
EU：C：2002：603, para. 29.Id., para. 60. BE: ECJ, 26 June 2007, Case C-305/05, Ordre des bar- reauxfrancophones etgermanophone and Others v. Conseil des ministers, EU:C:2007:383, paras. 31-32.
BE: Opinion of Advocate General Rantos, 5 Apr. 2022, Case C-694/20, Orde van Vlaamse Balies, IG, Belgian Association of Tax Lawyers, CD, JU v. Vlaamse Regering, ECLI:EU:C:2022:259. AG Opinion in Belgian Association of Tax Lawyers (C-623/22).
LU： ECJ, 26 Sept. 2024, Case C-432/23, F and Ordre des avocats du barreau de Luxembourg v. Administration des contributions directes, ECLI：EU：C：2024：791, Case Law IBFD.
European Commission, Directorate General for Taxation and Customs Union, Press Release, Evaluation of administrative cooperation in the field of direct taxation (8 May 2024), available at https://ec.europa.eu/info/law/better-regulation/have-your-say/initiatives/13678-Cooperation-on-direct-taxation-evaluation/public-consultation_en (accessed 18 Mar. 2025).
