The ECJ issued its judgment on 8 December 2022, finding that the obligation for a lawyer invoking professional privilege to inform other intermediaries involved is not necessary and infringes the right to respect for communications with their client. Considering this, the CJEU ruled that Article 8ab(5) of Council Directive 2011/16/EU, which contains the obligation provision, is invalid in so far as the Member States’ application of that provision has the effect of requiring a lawyer acting as an intermediary to notify any other intermediary, who is not their client, of that other intermediary’s reporting obligations.
Source Orbitax
Latest Posts in "European Union"
- Comments on T-198/25 (G. Kft) – General Court Confirms Limits on VAT Adjustment After Tax Audit
- EU Excise Duty Law: Key Rulings on Direct Delivery, Security Deposits, and Formal Requirements
- Comments on C-158/25: Director Can Challenge Final Tax Assessment in Liability Proceedings
- Webinar Zampa Partners: VAT implications for holding companies (Sept 22)
- Roadtrip through ECJ Cases – Focus on ”Exemption – The ”leasing or letting of immovable property” (Art. 135(1)(l))













