The year 2024 has been a pivotal turning point for the legal
profession, particularly in the realm of legal professional
privilege.
At the heart of this year's legal discourse was the critical
question: do requests from authorities override legal privilege, or
do such actions infringe upon fundamental human rights,
specifically Article 8 of the European Convention on Human Rights
and Article 7 of the Charter of Fundamental Rights of the European
Union?
In July, the Court of Justice of the European Union (CJEU)
tackled this issue in the case of Belgian Association of
Tax Lawyers and Others v Premier ministre/Eerste Minister
(C-623/22).
The Court was asked to determine whether, under Article 7 of the
Charter, the notification obligations under Article 8ab(5) of the
amended Directive 2011/16 could validly apply to intermediaries who
are not lawyers but are bound by legal professional privilege under
national law. The CJEU concluded that while certain