VATupdate

DAC 6 — a year full of developments and more is to come

On 8 December 2022, the Court of Justice of the EU (CJEU) rendered its first judgment with respect to the EU directive n° 2018/822 of 25 May 2018, i.e., DAC 6 (please see our prior news alert here for a refresher on DAC 6). The CJEU ruled that the legal obligation for a lawyer-intermediary, subject to legal professional privilege (LPP), to inform other intermediaries is invalid in light of the right to privacy, as protected by Article 7 of the Charter of Fundamental Rights of the European Union (the EU Charter).

Source Baker & McKenzie

Sponsors:

VAT news
VAT news
www.vatupdate.com

Advertisements:

  • VAT news
  • VAT news