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Europe Daily Bulletin No. 13464

31 July 2024
Contents Publication in full By article 18 / 26
COURT OF JUSTICE OF THE EU / Taxation
Court of Justice of EU upholds validity of various provisions of directive on combating aggressive tax arrangements
Brussels, 30/07/2024 (Agence Europe)

The Court of Justice of the EU upheld the validity of Directive (EU) 2018/822 on administrative cooperation in the field of direct taxation (DAC6), in particular the provisions of Article 8 on combating aggressive cross-border tax arrangements, in the judgment published on Monday 29 July (Case C-623/22).

The Court explains that the judgment of 8 December 2022 (see EUROPE B13080A28), which states that the obligation imposed on a lawyer to notify other intermediaries involved in the tax...

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