- The Constitutional Court has ruled on a Flemish decree related to administrative cooperation in taxation, respecting the professional secrecy of lawyers acting as intermediaries.
- The DAC6 Directive aims to create tax transparency by imposing a reporting obligation on intermediaries involved in cross-border tax arrangements.
- Lawyers can also act as intermediaries but are bound by professional secrecy, which led to requests for suspension and nullification of federal and regional standards transposing the DAC6 directive.
- The Court annulled two articles from the Flemish decree, allowing lawyers to maintain their professional secrecy and not share information with non-client intermediaries.
- However, there are still pending questions about the notification obligation period, definition of “intermediary,” and information obligations based on presumptions of aggressive tax planning.
- The ruling requires further clarification from the Court of Justice of the European Union.
Source Orde van Vlaamse balies
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