Recunoașterea drepturilor avocatului de drept fiscal de către Curtea de Justiție a Uniunii Europene
Recognition of Tax Lawyer’s Rights by EU Court

Summary/Abstract: In its ruling on September 26, 2024, the CJEU confirmed that tax lawyers benefit from enhanced protection of communications guaranteed by Article 7 of the Charter of Fundamental Rights of the European Union, similar to the protection offered by Article 8 of the European Convention on Human Rights. This protection covers both the content and the existence of legal consultations, emphasizing the fundamental role of lawyers in a democratic society. The article analyzes the CJEU’s jurisprudence, adopted in the context of Directive 2011/16/EU, as amended by Directive 2018/822/EU (DAC6), legislation that imposes reporting obligations on intermediaries involved in cross-border tax arrangements, from the perspective of the professional secrecy enjoyed by lawyers. The Court concluded that the obligation for lawyers to disclose the identity of clients and legal consultations is a disproportionate and unnecessary interference that affects the essence of professional secrecy. The CJEU’s rulings highlight the differences between lawyers and other tax professionals, who do not benefit from the same protection under Article 7 of the Charter.

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