H&I 2023/5:Orde van Vlaamse Balies. Obligation for a lawyer to inform other intermediaries involved infringes the right to respect for communications with client

H&I 2023/5

Orde van Vlaamse Balies. Obligation for a lawyer to inform other intermediaries involved infringes the right to respect for communications with client

Documentgegevens:

CJ 08-12-2022, C-694/20 (Uitspraak), m.nt. Edwin Thomas (Orde van Vlaamse Balies e.a.)

Instantie: Court of Justice of the European Union
Datum: 8 december 2022
Zaaknummer: C-694/20
Noot: Edwin Thomas
Roepnaam: Orde van Vlaamse Balies e.a.
JCDI: JCDI:ADS686107:1
Vakgebied(en): Belastingrecht algemeen / Belastingadviseur
Europees belastingrecht / Administratieve bijstand en invordering
Privacy / Verwerking persoonsgegevens
Europees belastingrecht / Algemeen
Vennootschapsbelasting / Algemeen
Brondocumenten: Uitspraak, Court of Justice of the European Union, 08‑12‑2022
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 21‑12‑2020
Wetingang: Charter of Fundamental Rights of the European Union Article 7 and 47; Council Directive 2011/16/EU Article 8ab lid 5, Council Directive 2011/16/EU Article 3 lid 21, Council Directive 2011/16/EU Article 8ab lid 1, Council Directive 2011/16/EU Article 8ab lid 6

Essentie

Judgment of the Court of Justice in the case Orde van Vlaamse Balies. EU Directive 2011/16/EU provides that all intermediaries involved in potentially aggressive cross-border tax-planning are required to report them to the competent tax authorities. The Court rules that article 8ab(5) of Council Directive 2011/16/EU (version 25 May 2018), is invalid in the light of Article 7 of the Charter of Fundamental Rights of the EU, in so far as the Member States’ application of that provision has the effect of requiring a lawyer acting as an intermediary, within the meaning of Article 3(21) ... Verder lezen? Log in om dit document te bekijken.