On 29 February 2024, Advocate General Emiliou issued an opinion in case C-623/22 referred by the Belgian Constitutional Court to the Court of Justice of the European Union (CJEU). The case involved the validity of Council Directive (EU) 2018/822, known as “DAC 6,” and its potential infringement on the right to a fair trial and the right to privacy. The AG advised the CJEU not to annul DAC 6, citing that it does not infringe on these rights. DAC 6 requires certain intermediaries to disclose reportable cross-border arrangements to tax authorities. The Belgian Association of Tax Lawyers (BATL) challenged the validity of DAC 6, arguing that its concepts and definitions are vague and unclear. The AG’s opinion addressed concerns about the scope, concepts, and legal professional privilege under DAC 6, ultimately concluding that DAC 6 is proportionate and should not be annulled. The CJEU’s decision on the matter is pending.
Source Deloitte
Latest Posts in "European Union"
- Roadtrip through ECJ Cases – Focus on ”Vouchers” (Art. 30a, 30b, 73a)
- Roadtrip through ECJ Cases – Focus on ”Composite supplies”
- Roadtrip through ECJ cases: Focus on ”VAT rates” (Art. 96-99)
- VAT Committee Clarifies Single-Purpose Vouchers and ECJ Judgment on Supply and Taxation Rules
- EU Commission Unveils Strategy for Digital VAT Reform Implementation and Timelines
