La protección del secreto profesional de los abogados en el contexto de la aplicación de mecanismos de intercambio de información tributaria a nivel europeo: la STJUE de 26 de septiembre de 2024, C-432/23

Abstract

This judgment is of great practical significance insofar as the CJEU establishes doctrine on the protection of the professional secrecy  of lawyers who advise and defend clients against requests for information from tax authorities, in the light of the European Charter of Fundamental Rights.
The pronouncement of the CJEU is produced in relation to procedures for the exchange of information requested in application of  Directive 2011/16/EU, establishing in this regard the principles of protection of the professional secrecy of lawyers in the framework  of tax inspections, with EU law being applicable, which may affect the provisions of the LGT.