European Court Rules DAC6 Intermediary Reporting Rules Violate Legal Professional Privilege

On December 8, 2022, the Grand Chamber of the  Court of Justice of the European Union (CJEU) held in the case of the Flemish Bar Association and others v. Belgium, C-694/20 (CJEU 2020) that the European Union directive on administrative cooperation  that requires attorneys serving as intermediaries in cross-border tax planning arrangements to notify other intermediaries of their reporting obligation (commonly known as DAC6) violates article 7 of the Charter of Fundamental Rights of the EU concerning the right to legal professional privilege.  The Court issued a press release summarizing its judgment.