CJEU ruling of 8 December 2022: the obligation of lawyers to
notify other intermediaries pursuant to DAC6 rules infringes EU
Primary Law
In a judgment dated 8 December 2022 (Case C-694/20), the Grand Chamber of the Court
of Justice of the European Union
("CJEU") ruled that the obligation
imposed on lawyers under DAC6 to notify intermediaries other than
their own clients, infringes the right to respect for
communications between lawyers and their clients guaranteed by
Article 7 of the Charter of Fundamental Rights of the European
Union ("Charter").
As a reminder, DAC6 provides that all intermediaries (including
lawyers) involved in potentially tax aggressive cross-border
arrangements are required to report such arrangements to the
competent tax authorities. Under DAC6, each Member State may grant
a waiver from that reporting obligation to intermediaries that are
subject to legal professional secrecy obligations protected under
their national law. In such
