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ECJ AG’s opinion: protection of legal privilege in the context of DAC6

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

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