On 5 April 2022, Advocate General (AG) Rantos delivered his opinion in case C-694/20 (Orde Van Vlaamse Balies and Others) before the Court of Justice of the European Union (CJEU). The case concerned the obligations imposed on intermediaries to disclose certain reportable cross-border arrangements under Council Directive (EU) 2018/822 (referred to as “DAC 6”) and whether provisions of DAC 6 applicable in case of legal professional privilege (LPP) may infringe the right to a fair trial and the right to privacy. The request for a preliminary ruling was made by the Belgian Constitutional Court. The AG concluded that while the right to a fair trial is not violated, the right to privacy may be in certain specific circumstances.
Source Deloitte
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