Belgium Constitutional Court Issues Judgment on DAC6 Law Including the Annulment of Certain Restrictions on Invoking Professional Privilege

The Constitutional Court of Belgium has issued Judgment No. 103/2022 of 15 September 2022 concerning the Law of 20 December 2019, which transposed Council Directive (EU) 2018/822 of 25 May 2018 (DAC6) on the exchange of reportable cross-border arrangements. The judgment addresses several different actions seeking the total or partial annulment of the DAC6 Law in Belgium.

Source Orbitax


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