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Belgian Constitutional Court Confirms Lawyer Invoking Professional Privilege Not Required to Notify Other Intermediaries of Reporting Obligation for DAC6

|Approved Changes|Belgium
Belgium

Decision No. 111/2023 of 20 July 2023 of the Belgian Constitutional Court was recently published concerning the obligations of lawyers in relation to notifiable cross-border arrangements (DAC6). In the decision the Constitutional Court confirmed the December 2022 judgment of the Court of Justice of the EU (previous coverage), which found that the DAC6 requirement for notifying other intermediaries in case of professional privilege violates EU law. Considering this, the Court annulled the rel…

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