Category: International taxation
New developments on lawyer-client privilege in CJEU case law
10/08/2024
In our last blog entry, we mentioned that the CJEU could clarify or refine its doctrine on professional secrecy in its upcoming ruling on case C-432/23, Ordre des Avocats du Barreau de Luxembourg. This anticipated judgment was issued on September 26, 2024. The release of this new ruling merits our immediate attention. The preliminary question […]
Lawyers’ Professional Secrecy in recent CJEU Jurisprudence
09/24/2024
The CJEU has concluded that the reporting obligations established in the DAC are invalid insofar as they affect lawyers’ professional secrecy, as this guarantees the right to privacy and respect for clients’ private lives. However, it clarifies that the exemption from these obligations does not extend to tax advisors who are not lawyers. The Court […]