On 25 June 2021, the French Supreme Administrative Court (Conseil d’État, CE) referred the challenge brought against the DAC6 Directive to the Court of Justice of the European Union (CJEU). The CE asked the CJEU to determine whether the DAC6 Directive is incompatible with primary EU law in that it does not automatically exempt lawyers from qualification as intermediaries, whether in their legal representation role (which might be contrary to Art. 6 European Human Rights Charter), or in their legal counsel role (which might be contrary to Art. 8 of the Charter). The challenge was filed by the National Bar Council, the Paris Bar, and the National Conference of Bar Associations chairs.
Source Orbitax
Latest Posts in "France"
- France’s E-Invoicing Reform 50 Days After Go-Live: Five Lessons for Businesses
- France publishes first post-launch figures: 20 million e-invoices, 75% of companies with a platform
- France VAT Reporting Rules to Change in 2027
- France Finalises Guidance on the VAT International Agent Regime
- International VAT Representative for Non-Established Taxable Persons in France














