{"id":4126,"date":"2022-12-12T11:58:13","date_gmt":"2022-12-12T10:58:13","guid":{"rendered":"https:\/\/malherbe.law\/?p=4126"},"modified":"2022-12-12T12:00:38","modified_gmt":"2022-12-12T11:00:38","slug":"arret-du-8-decembre-2022-c-694-20-de-la-cour-de-justice-de-lunion-europeenne-concernant-le-dac6","status":"publish","type":"post","link":"https:\/\/malherbe.law\/index.php\/2022\/12\/12\/arret-du-8-decembre-2022-c-694-20-de-la-cour-de-justice-de-lunion-europeenne-concernant-le-dac6\/","title":{"rendered":"Arr\u00eat du 8 d\u00e9cembre 2022 (C- 694\/20) de la Cour de justice de l\u2019Union europ\u00e9enne concernant le DAC6"},"content":{"rendered":"\n<p>Par <a href=\"https:\/\/curia.europa.eu\/juris\/document\/document.jsf?text=&amp;docid=269982&amp;pageIndex=0&amp;doclang=FR&amp;mode=req&amp;dir=&amp;occ=first&amp;part=1&amp;cid=3024\">arr\u00eat<\/a> du 8 d\u00e9cembre 2022 (C- 694\/20), en cause notamment de la <em>Belgian Association of Tax Lawyers<\/em>, repr\u00e9sent\u00e9e par Me Philippe Malherbe, la Cour de justice de l\u2019Union europ\u00e9enne a r\u00e9pondu \u00e0 la Cour constitutionnelle belge&nbsp;:<\/p>\n\n\n\n<p>Le d\u00e9cret flamand de transposition de la <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/FR\/TXT\/HTML\/?uri=CELEX:32018L0822&amp;from=FR\">DAC6<\/a> viole le droit au respect de la vie priv\u00e9e inscrit \u00e0 l\u2019article 7 de la charte des droits fondamentaux en imposant \u00e0 l\u2019avocat d\u2019interpeler des tiers pour leur rappeler les obligations de notification qui leur incombent en mati\u00e8re de&nbsp; \u00ab&nbsp;dispositifs transfronti\u00e8res&nbsp;\u00bb. Le <a href=\"https:\/\/curia.europa.eu\/jcms\/jcms\/p1_3866123\/fr\/\">communiqu\u00e9 de presse de la Cour<\/a>&nbsp;explique que l\u2019obligation impos\u00e9e \u00e0 l\u2019avocat d\u2019informer les autres interm\u00e9diaires impliqu\u00e9s n\u2019est pas n\u00e9cessaire et viole le droit au respect des communications avec son client. Cette protection sp\u00e9cifique du secret professionnel des avocats se justifie par le fait que les avocats se voient confier une mission fondamentale dans une soci\u00e9t\u00e9 d\u00e9mocratique, \u00e0 savoir la d\u00e9fense des justiciables.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Par arr\u00eat du 8 d\u00e9cembre 2022 (C- 694\/20), en cause notamment de la Belgian Association of Tax Lawyers, repr\u00e9sent\u00e9e par Me Philippe Malherbe, la Cour de justice de l\u2019Union europ\u00e9enne a r\u00e9pondu \u00e0 la Cour constitutionnelle belge&nbsp;: Le d\u00e9cret flamand de transposition de la DAC6 viole le droit au respect de la vie priv\u00e9e inscrit [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false},"categories":[10],"tags":[],"_links":{"self":[{"href":"https:\/\/malherbe.law\/index.php\/wp-json\/wp\/v2\/posts\/4126"}],"collection":[{"href":"https:\/\/malherbe.law\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/malherbe.law\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/malherbe.law\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/malherbe.law\/index.php\/wp-json\/wp\/v2\/comments?post=4126"}],"version-history":[{"count":4,"href":"https:\/\/malherbe.law\/index.php\/wp-json\/wp\/v2\/posts\/4126\/revisions"}],"predecessor-version":[{"id":4137,"href":"https:\/\/malherbe.law\/index.php\/wp-json\/wp\/v2\/posts\/4126\/revisions\/4137"}],"wp:attachment":[{"href":"https:\/\/malherbe.law\/index.php\/wp-json\/wp\/v2\/media?parent=4126"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/malherbe.law\/index.php\/wp-json\/wp\/v2\/categories?post=4126"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/malherbe.law\/index.php\/wp-json\/wp\/v2\/tags?post=4126"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}