Legal Professional Privilege and the Validity of Certain Provisions of DAC6 in light of the Charter of Fundamental Rights of the European Union – Opinion Statement ECJ-TF 1/2025 on the CJEU Decision of 8 December 2022 in Orde van Vlaamse Balies (Case C-694/20) and of 29 July 2024 in Belgian Association of Tax Lawyers (Case C-623/22)

Georg Kofler; Alfredo Garcia Prats; Werner Haslehner; Eric Kemmeren; Michael Lang; Joao Nogueira; Christiana Hji Panayi; Isabelle Richelle; Alexander Rust; Stella Raventos Calvo

doi:10.59403/3re0jn

Legal Professional Privilege and the Validity of Certain Provisions of DAC6 in light of the Charter of Fundamental Rights of the European Union – Opinion Statement ECJ-TF 1/2025 on the CJEU Decision of 8 December 2022 in Orde van Vlaamse Balies (Case C-694/20) and of 29 July 2024 in Belgian Association of Tax Lawyers (Case C-623/22)

Georg Kofler
, Alfredo Garcia Prats
, Werner Haslehner
, Eric Kemmeren
, Michael Lang
, Joao Nogueira
, Christiana Hji Panayi
, Isabelle Richelle
, Alexander Rust
, Stella Raventos Calvo

Österreichisches und Internationales Steuerrecht

Publikation: Wissenschaftliche Fachzeitschrift › Entscheidungsbesprechung in Fachzeitschrift

Originalsprache	Englisch
Seiten (von - bis)	154-167
Fachzeitschrift	European Taxation
Jahrgang	2025/65
Ausgabenummer	4
DOIs	https://doi.org/10.59403/3re0jn
Publikationsstatus	Veröffentlicht - 2025

Zugriff auf Dokument

10.59403/3re0jn

Zitat

Kofler, G., Garcia Prats, A., Haslehner, W., Kemmeren, E., Lang, M., Nogueira, J., Hji Panayi, C., Richelle, I., Rust, A., & Raventos Calvo, S. (2025). Legal Professional Privilege and the Validity of Certain Provisions of DAC6 in light of the Charter of Fundamental Rights of the European Union – Opinion Statement ECJ-TF 1/2025 on the CJEU Decision of 8 December 2022 in Orde van Vlaamse Balies (Case C-694/20) and of 29 July 2024 in Belgian Association of Tax Lawyers (Case C-623/22). European Taxation, 2025/65(4), 154-167. https://doi.org/10.59403/3re0jn

Kofler, Georg ; Garcia Prats, Alfredo ; Haslehner, Werner et al. / Legal Professional Privilege and the Validity of Certain Provisions of DAC6 in light of the Charter of Fundamental Rights of the European Union – Opinion Statement ECJ-TF 1/2025 on the CJEU Decision of 8 December 2022 in Orde van Vlaamse Balies (Case C-694/20) and of 29 July 2024 in Belgian Association of Tax Lawyers (Case C-623/22). in: European Taxation. 2025 ; Jahrgang 2025/65, Nr. 4. S. 154-167.

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title = "Legal Professional Privilege and the Validity of Certain Provisions of DAC6 in light of the Charter of Fundamental Rights of the European Union – Opinion Statement ECJ-TF 1/2025 on the CJEU Decision of 8 December 2022 in Orde van Vlaamse Balies (Case C-694/20) and of 29 July 2024 in Belgian Association of Tax Lawyers (Case C-623/22)",

author = "Georg Kofler and \{Garcia Prats\}, Alfredo and Werner Haslehner and Eric Kemmeren and Michael Lang and Joao Nogueira and \{Hji Panayi\}, Christiana and Isabelle Richelle and Alexander Rust and \{Raventos Calvo\}, Stella",

year = "2025",

doi = "10.59403/3re0jn",

language = "English",

volume = "2025/65",

pages = "154--167",

journal = "European Taxation",

issn = "0014-3138",

publisher = "International Bureau of Fiscal Documentation (IBFD)",

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Kofler, G, Garcia Prats, A, Haslehner, W, Kemmeren, E, Lang, M, Nogueira, J, Hji Panayi, C, Richelle, I, Rust, A & Raventos Calvo, S 2025, 'Legal Professional Privilege and the Validity of Certain Provisions of DAC6 in light of the Charter of Fundamental Rights of the European Union – Opinion Statement ECJ-TF 1/2025 on the CJEU Decision of 8 December 2022 in Orde van Vlaamse Balies (Case C-694/20) and of 29 July 2024 in Belgian Association of Tax Lawyers (Case C-623/22)', European Taxation, Jg. 2025/65, Nr. 4, S. 154-167. https://doi.org/10.59403/3re0jn

Legal Professional Privilege and the Validity of Certain Provisions of DAC6 in light of the Charter of Fundamental Rights of the European Union – Opinion Statement ECJ-TF 1/2025 on the CJEU Decision of 8 December 2022 in Orde van Vlaamse Balies (Case C-694/20) and of 29 July 2024 in Belgian Association of Tax Lawyers (Case C-623/22). / Kofler, Georg; Garcia Prats, Alfredo; Haslehner, Werner et al.
in: European Taxation, Jahrgang 2025/65, Nr. 4, 2025, S. 154-167.

Publikation: Wissenschaftliche Fachzeitschrift › Entscheidungsbesprechung in Fachzeitschrift

TY - JOUR

T1 - Legal Professional Privilege and the Validity of Certain Provisions of DAC6 in light of the Charter of Fundamental Rights of the European Union – Opinion Statement ECJ-TF 1/2025 on the CJEU Decision of 8 December 2022 in Orde van Vlaamse Balies (Case C-694/20) and of 29 July 2024 in Belgian Association of Tax Lawyers (Case C-623/22)

AU - Kofler, Georg

AU - Garcia Prats, Alfredo

AU - Haslehner, Werner

AU - Kemmeren, Eric

AU - Lang, Michael

AU - Nogueira, Joao

AU - Hji Panayi, Christiana

AU - Richelle, Isabelle

AU - Rust, Alexander

AU - Raventos Calvo, Stella

PY - 2025

Y1 - 2025

U2 - 10.59403/3re0jn

DO - 10.59403/3re0jn

M3 - Case note

SN - 0014-3138

VL - 2025/65

SP - 154

EP - 167

JO - European Taxation

JF - European Taxation

IS - 4

ER -

Kofler G, Garcia Prats A, Haslehner W, Kemmeren E, Lang M, Nogueira J et al. Legal Professional Privilege and the Validity of Certain Provisions of DAC6 in light of the Charter of Fundamental Rights of the European Union – Opinion Statement ECJ-TF 1/2025 on the CJEU Decision of 8 December 2022 in Orde van Vlaamse Balies (Case C-694/20) and of 29 July 2024 in Belgian Association of Tax Lawyers (Case C-623/22). European Taxation. 2025;2025/65(4):154-167. doi: 10.59403/3re0jn