ECJ AG’s opinion on issues relating to protection of legal privilege in the context of exchange of information obligations under DAC6
On December 21, 2020, the Belgian Constitutional Court submitted to the European Court of Justice (ECJ) a preliminary ruling in C-694/20 Orde van Vlaamse Balies and Others seeking clarification as to whether the mandatory exchange of information in cross-border arrangements required for intermediaries is compatible with articles 7 and 47 of the EU Charter of Fundamental Rights, related to the right to respect for private life and the right to a fair trial.
Source MNETax
Latest Posts in "European Union"
- CJEU Confirms TP Adjustments as VAT-Applicable Services, Requires Supporting Documentation
- Court of Justice Rules on VAT for Intra-Group Services and Evidence Requirements for Deductions
- ECJ Rules Compensation Payments in Transfer Pricing as Taxable Supply for VAT Purposes
- ECJ Rules Non-Transactional Profit Adjustments by Principal Are VAT-Applicable Services in Arcomet Case
- Understanding VAT Implications on Transfer Pricing: Insights from Arcomet Case C-726/23
