On 8 December 2022, the Court of Justice of the European Union (CJEU) issued its judgement in case C-694/20 (Orde van Vlaamse Balies and Others). The case concerned the obligations imposed on intermediaries to notify certain reportable cross-border arrangements under Council Directive (EU) 2018/822 (referred to as “DAC 6”) and whether the DAC 6 provisions that oblige intermediaries, specifically those subject to legal professional privilege such as attorneys at law, could infringe the right to a fair trial and the right to privacy. The CJEU ruled that, while the right to a fair trial is not violated, the right to privacy is.
Source Deloitte
Latest Posts in "European Union"
- Comments on ECJ C-101/24 (Xyrality) – Judgment on app stores as VAT commissionaires
- ECJ Confirms Deemed Reseller Rule for App Store In-App Purchases
- VAT Challenges in Toll Manufacturing: Goods vs Services Classification Issues
- VAT and Transfer Pricing – Four recent cases @ ECJ/CJEU – 3 cases decided, 1 case pending
- Briefing document & Podcast: ECJ C-580/16 (Hans Bühler) – Late submission of recapitulative statements should not disqualify a business from exemptions
