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Image header Agence Europe
Europe Daily Bulletin No. 13464
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

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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