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)

Georg Kofler; Alfredo García Prats; Werner Haslehner; Eric Kemmeren; Michael Lang; João Félix Pinto Nogueira; Christiana H. J. I. Panayi; Stella Raventós-Calvo; Isabelle Richelle Graulich; Alexander Rust

doi:10.59403/3re0jn

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)

Georg Kofler, Alfredo García Prats, Werner Haslehner, Eric Kemmeren, Michael Lang, João Félix Pinto Nogueira, Christiana H. J. I. Panayi, Stella Raventós-Calvo, Isabelle Richelle Graulich, Alexander Rust

Research output: Contribution to journal › Article › peer-review

Abstract

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.

Original language	English
Pages (from-to)	154-167
Number of pages	14
Journal	European Taxation
Volume	65
Issue number	4
DOIs	https://doi.org/10.59403/3re0jn
Publication status	Published - 21 Mar 2025

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

Access to Document

10.59403/3re0jn

Fingerprint

Dive into the research topics of '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)'. Together they form a unique fingerprint.

Cite this

Kofler, G., Prats, A. G., Haslehner, W., Kemmeren, E., Lang, M., Nogueira, J. F. P., Panayi, C. H. J. I., Raventós-Calvo, S., Graulich, I. R., & Rust, A. (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). European Taxation, 65(4), 154-167. https://doi.org/10.59403/3re0jn

Kofler, Georg ; Prats, Alfredo García ; Haslehner, Werner et al. / 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). In: European Taxation. 2025 ; Vol. 65, No. 4. pp. 154-167.

@article{2ef4c091d3fd475697099fb246000c9c,

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)",

abstract = "In this CFE Opinion Statement, submitted to the EU Institutions in February 2025, the CFE ECJ Task Force comments on the CJEU{\textquoteright}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.",

author = "Georg Kofler and Prats, \{Alfredo Garc{\'i}a\} and Werner Haslehner and Eric Kemmeren and Michael Lang and Nogueira, \{Jo{\~a}o F{\'e}lix Pinto\} and Panayi, \{Christiana H. J. I.\} and Stella Ravent{\'o}s-Calvo and Graulich, \{Isabelle Richelle\} and Alexander Rust",

note = "Publisher Copyright: {\textcopyright} IBFD.",

year = "2025",

month = mar,

day = "21",

doi = "10.59403/3re0jn",

language = "English",

volume = "65",

pages = "154--167",

journal = "European Taxation",

issn = "0014-3138",

publisher = "International Bureau of Fiscal Documentation",

number = "4",

}

Kofler, G, Prats, AG, Haslehner, W, Kemmeren, E, Lang, M, Nogueira, JFP, Panayi, CHJI, Raventós-Calvo, S, Graulich, IR & Rust, A 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)', European Taxation, vol. 65, no. 4, pp. 154-167. https://doi.org/10.59403/3re0jn

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, Georg; Prats, Alfredo García; Haslehner, Werner et al.
In: European Taxation, Vol. 65, No. 4, 21.03.2025, p. 154-167.

Research output: Contribution to journal › Article › peer-review

TY - JOUR

T1 - 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)

AU - Kofler, Georg

AU - Prats, Alfredo García

AU - Haslehner, Werner

AU - Kemmeren, Eric

AU - Lang, Michael

AU - Nogueira, João Félix Pinto

AU - Panayi, Christiana H. J. I.

AU - Raventós-Calvo, Stella

AU - Graulich, Isabelle Richelle

AU - Rust, Alexander

PY - 2025/3/21

Y1 - 2025/3/21

N2 - 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.

AB - 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.

UR - https://www.scopus.com/pages/publications/105012211771

U2 - 10.59403/3re0jn

DO - 10.59403/3re0jn

M3 - Article

AN - SCOPUS:105012211771

SN - 0014-3138

VL - 65

SP - 154

EP - 167

JO - European Taxation

JF - European Taxation

IS - 4

ER -

Kofler G, Prats AG, Haslehner W, Kemmeren E, Lang M, Nogueira JFP et al. 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). European Taxation. 2025 Mar 21;65(4):154-167. doi: 10.59403/3re0jn

Abstract

UN SDGs

Access to Document

Other files and links

Fingerprint

Cite this