OrbitaxOrbitax

Advocate General Finds DAC6 Notification Requirement for Lawyers Covered by Professional Privilege Does Not Infringe Privacy Rights

|Approved Changes|Belgium-European Union
Belgium-European Union

On 5 April 2022, an opinion was issued from Advocate General (AG) Rantos of the Court of Justice of the EU (CJEU) for a preliminary ruling concerning the DAC6 requirement for an intermediary (lawyer) to notify other intermediaries, if any, and the relevant taxpayer in the event that they have been relieved of their DAC6 reporting obligation due to legal professional privilege.

The referral fo…

Continue Reading