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For the CJEU, the DAC 6 directive infringes the protection of legal professional privilege

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In the judgment dated 8 December 2022 (case C-694/20, Orde van Vlaamse Balies), the Court of Justice of the European Union (“CJEU”) stated the invalidity of article 8ab(5) of Directive 2011/16/EU, as amended by Directive (EU) 2018/822 (the so called “DAC 6 Directive, that provide for an obligation to report any potentially aggressive tax-planning cross-border tax arrangements to the competent authorities).

Angelo Rocco Bonissoni
Luca Vitale