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...