On 8 December 2022 the CJEU delivered its judgment in Orde van Vlaamse Balies and others v Vlaamse Regering (Case C‑694/20). The main question before the court was whether Belgian legislation on mandatory disclosure of information (based on DAC 6) – which requires lawyers intermediaries bound by legal professional privilege to notify other intermediaries involved in potentially aggressive tax planning arrangements of the latters’ reporting obligations – infringed articles 7 (respect for private and family life) in particular legal professional privilege and article 47 (right to a fair trial) of the Charter of Fundamental Rights of the European Union. The CJEU in relation to article 7 answered the question in the affirmative but it held that there was no infringement of article 47. The decision in some ways reflects the position of the law on legal professional privilege in the UK. The decision is...
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On 8 December 2022 the CJEU delivered its judgment in Orde van Vlaamse Balies and others v Vlaamse Regering (Case C‑694/20). The main question before the court was whether Belgian legislation on mandatory disclosure of information (based on DAC 6) – which requires lawyers intermediaries bound by legal professional privilege to notify other intermediaries involved in potentially aggressive tax planning arrangements of the latters’ reporting obligations – infringed articles 7 (respect for private and family life) in particular legal professional privilege and article 47 (right to a fair trial) of the Charter of Fundamental Rights of the European Union. The CJEU in relation to article 7 answered the question in the affirmative but it held that there was no infringement of article 47. The decision in some ways reflects the position of the law on legal professional privilege in the UK. The decision is...
If you are not a subscriber, subscribe now to read this content.
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