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DAC 6 and the European Rejection of Professional Secrecy Beyond That of Lawyers: The CJEU Judgment of 29 July 2024

Jacques Malherbe

EC Tax Review2025https://doi.org/10.54648/ecta2025013article
ABDC B
Weight
0.37

Abstract

The CJUE decided in its judgment of 29 July 2024 in answer to a question of the Belgian Constitutional Court that lawyers but not other persons having the right to represent taxpayers in court could be exempted from the obligation to notify other intermediaries that they were claiming legal privilege exempting them from the obligation to report certain cross-border tax arrangements under DAC 6. They had to inform their clients that this obligation rested on them. Is the exclusion from this right of other professionals subject to professional secrecy under national law justified? The author analyses the opinion of the advocate general and the judgment. He submits that this restriction is not justified in view of the evolution of society and of national legislations. DAC 6 endorsed the judgment and confirmed the exemption as applicable to registered lawyers only.

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https://doi.org/https://doi.org/10.54648/ecta2025013

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@article{jacques2025,
  title        = {{DAC 6 and the European Rejection of Professional Secrecy Beyond That of Lawyers: The CJEU Judgment of 29 July 2024}},
  author       = {Jacques Malherbe},
  journal      = {EC Tax Review},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.54648/ecta2025013},
}

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DAC 6 and the European Rejection of Professional Secrecy Beyond That of Lawyers: The CJEU Judgment of 29 July 2024

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Evidence weight

0.37

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.53 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.