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French Supreme Court Renders Decision on the Incompatibility of DAC6 with Legal Professional Privilege

03 May 2023

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Approved Changes

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France

The French Supreme Court (Conseil d'Etat) issued a decision on 14 April 2023 concerning the incompatibility of DAC6 reporting requirements and legal professional privilege. The decision takes into account the judgment of the Court of Justice of the EU (CJEU) on the matter that was issued in December 2022 (previous coverage), which found that the obligation for a lawyer invoking professional privilege to inform other intermediaries involved is not necessary and infringes the right to respect for communications with their client. In particular, the CJEU ruled that Article 8ab(5) of Council Directive 2011/16/EU, which contains the obligation provision, is invalid...