The Belgian Constitutional Court asked the Court of Justice whether privacy and procedural rights under Articles 47 and 7 of the Charter of Fundamental Rights are infringed if information must be shared further to the reporting obligations  set out in Article 8ab(5) of DAC3 Directive (2011/16), inserted by Directive 2018/822), where the ‘tax intermediary’ in question is a lawyer, and the reporting requirement, particularly with respect to third party intermediaries, violates lawyer-client privilege.

Fundamental Rights - Administrative cooperation in the field of taxation - Mandatory automatic exchange of information in relation to reportable cross-border arrangements - Legal professional privilege of the lawyer

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Related links

• Summary in eucrim : ECJ Rules on Reporting Obligations for Aggressive Tax Planning ^News