VATupdate

ECJ C-398/21 (Conseil National des Barreaux and Others) – Questions – Referral on Reportable Cross-Border Arrangements (DAC6)

Request for a preliminary ruling from the Conseil dʼÉtat (France) lodged on 28 June 2021 – Conseil national des barreaux, Conférence des bâtonniers, Ordre des avocats du barreau de Paris v Premier ministre, Ministre de l’Economie, des Finances et de la Relance

Questions referred

Does Article 8ab(5) of Directive 2011/16: 1

–    infringe the right to a fair hearing guaranteed by Article 47 of the Charter of Fundamental Rights of the European Union and Article 6 of the European Convention for the Protection of Human Rights and Fundamental Freedoms in that it does not exclude, in principle, lawyers participating in judicial proceedings from the scope of intermediaries who must supply the tax authorities with the information necessary for reporting a cross-border tax arrangement or who must notify another intermediary of that obligation?

–    infringe the rights in respect of correspondence and private life guaranteed by Article 7 of the Charter of Fundamental Rights of the European Union and Article 8 of the European Convention for the Protection of Human Rights and Fundamental Freedoms in that it does not exclude, in principle, lawyers assessing their client’s legal situation from the scope of intermediaries who must supply the tax authorities with the information necessary for reporting a cross-border tax arrangement or who must notify another intermediary of that obligation?

Source Curia

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