La directiva DAC6 sometida a un test de validez a la luz de la Carta Europea de Derechos Fundamentales: la STJUE de 29 julio 2024 en el asunto C-623/22, belgian association of tax lawyers

Abstract

This ruling of the CJEU broadly validates the reporting system established by the EU Directive ‘DAC6’, in the face of its general and  specific questioning in accordance with the principles of ordinary and criminal legality and the right to privacy in the terms  established in the European Charter of Fundamental Rights.
In this ruling, the CJEU outlines the dual system of communication and notification of legal professionals falling within the scope of  application of the DC6 Directive, clarifying the principles set out in its precedent of 8 September 2022 C-694/20. This case law ends by developing and specifying, in this context, the protection of the lawyer's professional secrecy in relation to obligations to  communicate information to the Treasury that may arise from information obtained in the course of his legal advice and defence  activities.
According to this ruling of the Court of Justice, it could be maintained that ‘lawyers’ within the meaning of Article 1(2)(a) of Directive  98/5, end up being the legal professionals who enjoy greater regulatory protection, as they benefit from professional secrecy  (lawyer-client privilege) in the context of the exercise of the activities of advising and defending clients in relation to legal-tax  matters, at least in the context and for the purposes of the application of the DAC6.