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Europe Daily Bulletin No. 13080

9 December 2022
Contents Publication in full By article 28 / 40
COURT OF JUSTICE OF THE EU / Taxation
EU Court of Justice clarifies rules for lawyers in aggressive tax planning
Brussels, 08/12/2022 (Agence Europe)

The obligation imposed on a lawyer to inform other intermediaries involved in a scheme to combat aggressive tax planning violates professional secrecy, the Court of Justice of the European Union (CJEU) ruled on Thursday 8 December (Case C-694/20).

The Administrative Cooperation Directive (2011/16/EU) requires all intermediaries involved in potentially aggressive cross-border tax planning to report this to the tax authorities because of a risk of tax evasion and fraud.

This obligation...

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