On 29 February 2024, Advocate General Emiliou issued an opinion in case C-623/22 referred by the Belgian Constitutional Court to the Court of Justice of the European Union (CJEU). The case involved the validity of Council Directive (EU) 2018/822, known as “DAC 6,” and its potential infringement on the right to a fair trial and the right to privacy. The AG advised the CJEU not to annul DAC 6, citing that it does not infringe on these rights. DAC 6 requires certain intermediaries to disclose reportable cross-border arrangements to tax authorities. The Belgian Association of Tax Lawyers (BATL) challenged the validity of DAC 6, arguing that its concepts and definitions are vague and unclear. The AG’s opinion addressed concerns about the scope, concepts, and legal professional privilege under DAC 6, ultimately concluding that DAC 6 is proportionate and should not be annulled. The CJEU’s decision on the matter is pending.
Source Deloitte
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