- Advocate General Nicholas Emiliou delivered his opinion on DAC6’s professional privilege waiver
- He suggested that the CJEU should answer questions from the Belgian Constitutional Court
- Emiliou stated that reporting aggressive cross-border tax arrangements does not breach Union law
- Member States can only exempt intermediaries from reporting if it breaches professional secrecy for lawyers
- The conclusions of Emiliou are not binding, and the Court will deliver its judgment in the future.
Source: etaf.tax
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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