{"id":4128,"date":"2022-12-12T12:01:02","date_gmt":"2022-12-12T11:01:02","guid":{"rendered":"https:\/\/malherbe.law\/?p=4128"},"modified":"2022-12-12T12:01:03","modified_gmt":"2022-12-12T11:01:03","slug":"judgment-of-8-december-2022-c-694-20-of-the-court-of-justice-of-the-european-union-concerning-the-dac6","status":"publish","type":"post","link":"https:\/\/malherbe.law\/index.php\/en\/2022\/12\/12\/judgment-of-8-december-2022-c-694-20-of-the-court-of-justice-of-the-european-union-concerning-the-dac6\/","title":{"rendered":"Judgment of 8 December 2022 (C- 694\/20) of the Court of Justice of the European Union concerning the DAC6"},"content":{"rendered":"\n<p>By <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\">judgment<\/a> of 8 December 2022 (C-694\/20, not yet available in English),&nbsp; 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:<\/p>\n\n\n\n<p>The Flemish decree transposing the <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/HTML\/?uri=CELEX:32018L0822&amp;from=FR\">DAC6<\/a> 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 &lsquo;cross-border arrangements&rsquo;. The Court&rsquo;s <a href=\"https:\/\/curia.europa.eu\/jcms\/jcms\/p1_3866124\/fr\/\">press release<\/a> explains that the obligation for a lawyer to inform other&nbsp; intermediaries&nbsp; involved&nbsp; is not necessary and&nbsp; infringes the right to respect for communications with his or her client. That specific protection afforded to lawyers\u2019 legal professional privilege is justified by the fact that lawyers are assigned a fundamental role in a democratic society, that of defending litigants.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>By judgment of 8 December 2022 (C-694\/20, not yet available in English),&nbsp; 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 [&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":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/malherbe.law\/index.php\/wp-json\/wp\/v2\/posts\/4128"}],"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=4128"}],"version-history":[{"count":3,"href":"https:\/\/malherbe.law\/index.php\/wp-json\/wp\/v2\/posts\/4128\/revisions"}],"predecessor-version":[{"id":4135,"href":"https:\/\/malherbe.law\/index.php\/wp-json\/wp\/v2\/posts\/4128\/revisions\/4135"}],"wp:attachment":[{"href":"https:\/\/malherbe.law\/index.php\/wp-json\/wp\/v2\/media?parent=4128"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/malherbe.law\/index.php\/wp-json\/wp\/v2\/categories?post=4128"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/malherbe.law\/index.php\/wp-json\/wp\/v2\/tags?post=4128"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}