By judgment of 8 December 2022 (C-694/20, not yet available in English),  in the case of notably the Belgian Association of Tax Lawyers, represented by Philippe Malherbe, Esq., the Court of Justice of the European Union replied to the Belgian Constitutional Court:

The Flemish decree transposing the DAC6 violates the right to privacy enshrined in Article 7 of the Charter of Fundamental Rights by requiring the lawyer to call upon third parties to remind them of their notification obligations in relation to ‘cross-border arrangements’. The Court’s press release explains that the obligation for a lawyer to inform other  intermediaries  involved  is not necessary and  infringes the right to respect for communications with his or her client. That specific protection afforded to lawyers’ legal professional privilege is justified by the fact that lawyers are assigned a fundamental role in a democratic society, that of defending litigants.