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Case C-694/20

Case Information Subject Matter Stage of Proceedings
C-694/20
Party

Orde van Vlaamse Balies, IG, Belgian Association of Tax Lawyers, CD, JU

Type of proceeding
Reference for a preliminary ruling
Referring court

Belgian Constitutional Court

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

Categories
Fundamental Rights Court of Justice of the European Union (CJEU) Tax Evasion Judicial Cooperation Data Protection
Related links
Request Opinion (AG) View Judgment Order Opinion (Court) Ruling Decision