ECJ C-398/21 (Conseil National des Barreaux and Others) – Removed – Referral on Reportable Cross-Border Arrangements (DAC6)

On March 7, 2023, the ECJ issued its Order in the case C-398/21 (Conseil National des Barreaux and Others).

Case C ‑ 398/21 is removed from the register of the Court.

Questions

Does Article 8ab(5) of Directive 2011/16: ¹

– infringe the right to a fair hearing guaranteed by Article 47 of the Charter of Fundamental Rights of the European Union and Article 6 of the European Convention for the Protection of Human Rights and Fundamental Freedoms in that it does not exclude, in principle, lawyers participating in judicial proceedings from the scope of intermediaries who must supply the tax authorities with the information necessary for reporting a cross-border tax arrangement or who must notify another intermediary of that obligation?

– infringe the rights in respect of correspondence and private life guaranteed by Article 7 of the Charter of Fundamental Rights of the European Union and Article 8 of the European Convention for the Protection of Human Rights and Fundamental Freedoms in that it does not exclude, in principle, lawyers assessing their client’s legal situation from the scope of intermediaries who must supply the tax authorities with the information necessary for reporting a cross-border tax arrangement or who must notify another intermediary of that obligation?

Order

By letter of 23 January 2023, the Registry of the Court transmitted to the referring court the judgment delivered on 8 December 2022, Orde van Vlaamse Balies and Others (C‑694/20, EU:C:2022:963), by asking it to kindly indicate whether, in the light of that judgment, it wished to maintain its request for a preliminary ruling.
By e-Curia filing of 22 February 2023, the Council of State (France) informed the Court that it did not intend to maintain this request for a preliminary ruling.
In those circumstances, it is appropriate, pursuant to Article 100 of the Rules of Procedure of the Court, to order the removal of the present case from the register of the Court.
As the proceedings are, with regard to the parties to the main proceedings, in the nature of a step in the action pending before the national court, it is for that court to decide on the costs.

For these reasons, the President of the Court orders:

Case C ‑ 398/21 is removed from the register of the Court.

Source