On 5 April 2022, an opinion was issued from Advocate General (AG) Rantos of the Court of Justice of the EU (CJEU) for a preliminary ruling concerning the DAC6 requirement for an intermediary (lawyer) to notify other intermediaries, if any, and the relevant taxpayer in the event that they have been relieved of their DAC6 reporting obligation due to legal professional privilege.
Source Orbitax
