European Court of Justice Upholds Reporting to Combat Cross-Border Aggressive Tax Planning

         On July 29, 2024, the Court of Justice of the European Union (CJEU) upheld the validity of various provisions of the EU directive requiring all intermediaries and, in their absence, the taxpayer involved in potentially aggressive cross-border tax arrangements to report them to the competent authorities.  In 2020, some organizations representing lawyers and tax consultants brought proceedings in the Belgian Constitutional Court to annul the Belgian law transposing the directive.