H&I 2026/270
Iceland Revenue and Customs v ADVEL Attorneys. Lawyer-client confidentiality must be respected in tax information requests. EFTA Court
EFTA Court 29-09-2026, E-28/25 (Uitspraak), m.nt. Edwin Thomas (Iceland Revenue and Customs (Skatturinn) v ADVEL Attorneys (ADVEL lögmenn ehf.))
- Instantie
European Free Trade Association
- Datum
29 september 2026
- Magistraten
P. Hreinsson, B. Hammermann, M. Reiertsen
- Zaaknummer
E-28/25
- Noot
Edwin Thomas
- Roepnaam
Iceland Revenue and Customs (Skatturinn) v ADVEL Attorneys (ADVEL lögmenn ehf.)
- JCDI
JCDI:BSD129397:1
- Vakgebied(en)
Europees belastingrecht / Mensenrechten
Europees belastingrecht / Derde landen
Europees belastingrecht / Administratieve bijstand en invordering
Europees belastingrecht / Algemeen
Europees belastingrecht / Europese verdragsvrijheden
- Brondocumenten
Uitspraak, European Free Trade Association, 29‑09‑2026
- Wetingang
European Economic Area Agreement (EEA) Article 36
Essentie
Judgment of the EFTA Court in the case Iceland Revenue and Customs (Skatturinn) v ADVEL Attorneys (ADVEL lögmenn ehf.). The Court ruled on whether tax authorities may require lawyers to disclose lists of clients who received tax advice relating to foreign companies, funds or offshore assets. The case concerned an Icelandic law requiring lawyers to keep such records and provide them to tax authorities on request, even where no specific tax investigation exists. The Court held that the measure falls within the scope of the EEA freedom to provide services and interferes with the protected confidentiality of ... Verder lezen? Log in om dit document te bekijken.