Case C-623/22, Belgian Association of Tax Lawyers and Others: Judgment of the Court (Second Chamber) of 29 July 2024 (request for a preliminary ruling from the Cour constitutionnelle – Belgium) – Belgian Association of Tax Lawyers and Others v Premier ministre/ Eerste Minister (Reference for a preliminary ruling – Administrative cooperation in the field of taxation – Mandatory automatic exchange of information in relation to reportable cross-border arrangements – Directive 2011/16/EU, as amended by Directive (EU) 2018/822 – Article 8ab(1) – Reporting obligation – 8ab(5) – Subsidiary obligation to notify – Legal professional privilege – Validity – Articles 7, 20 and 21, and Article 49(1) of the Charter of Fundamental Rights of the European Union – Right to respect for private life – Principles of equal treatment and non-discrimination – Principle of legality in criminal proceedings – Principle of legal certainty)
Date: 2024-07-29
Institutions: Court of Justice
Subjects: Belgium, European tax cooperation, administrative cooperation, administrative formalities, corporation tax, equal treatment, exchange of information, principle of legal certainty, protection of privacy, taxpayer, trade intermediary








C_202405592EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2024/5592


30.9.2024






Judgment of the Court (Second Chamber) of 29 July 2024 (request for a preliminary ruling from the Cour constitutionnelle – Belgium) – Belgian Association of Tax Lawyers and Others v Premier ministre/ Eerste Minister


(Case C-623/22,
                (1)
Belgian Association of Tax Lawyers and Others)

(Reference for a preliminary ruling - Administrative cooperation in the field of taxation - Mandatory automatic exchange of information in relation to reportable cross-border arrangements - Directive 2011/16/EU, as amended by Directive (EU) 2018/822 - Article 8ab(1) - Reporting obligation - 8ab(5) - Subsidiary obligation to notify - Legal professional privilege - Validity - Articles 7, 20 and 21, and Article 49(1) of the Charter of Fundamental Rights of the European Union - Right to respect for private life - Principles of equal treatment and non-discrimination - Principle of legality in criminal proceedings - Principle of legal certainty)
(C/2024/5592)
Language of the case: French

Referring court

Cour constitutionnelle

Parties to the main proceedings


Applicants: Belgian Association of Tax Lawyers, SR, FK, Ordre des barreaux francophones et germanophone, Orde van Vlaamse Balies, CQ, Instituut van de Accountants en de Belastingconsulenten, VH, ZS, NI, EX

Defendant: Premier ministre/ Eerste Minister

Intervening parties: Conseil des barreaux européens AISBL, Conseil national des barreaux de France

Operative part of the judgment







1.


The examination of the aspect to which the first question referred relates has disclosed no factor of such a kind as to affect the validity of Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC, as amended by Council Directive (EU) 2018/822 of 25 May 2018, in the light of the principles of equal treatment and non-discrimination, and of Articles 20 and 21 of the Charter of Fundamental Rights of the European Union.










2.


The examination of the aspects to which the second and third questions referred relate has disclosed no factor of such a kind as to affect the validity of Directive 2011/16, as amended by Directive 2018/822, in the light of the principle of legal certainty, the principle of legality in criminal matters enshrined in Article 49(1) of the Charter of Fundamental Rights and the right to respect for private life guaranteed in Article 7 of that Charter.










3.


The invalidity of Article 8ab(5) of Directive 2011/16, as amended by Directive 2018/822, in the light of Article 7 of the Charter of Fundamental Rights, declared by the Court in the judgment of 8 December 2022, Orde van Vlaamse Balies and Others (C-694/20, EU:C:2022:963), applies only to persons who pursue their professional activities under one of the professional titles referred to in Article 1(2)(a) of Directive 98/5/EC of the European Parliament and of the Council of 16 February 1998 to facilitate practice of the profession of lawyer on a permanent basis in a Member State other than that in which the qualification was obtained.










4.


The examination of the aspects to which the fifth question referred relates has disclosed no factor of such a kind as to affect the validity of Directive 2011/16, as amended by Directive 2018/822, in the light of the right to respect for private life guaranteed in Article 7 of the Charter of Fundamental Rights.






(1)  
            OJ C 35, 30.1.2023.


ELI: http://data.europa.eu/eli/C/2024/5592/oj
ISSN 1977-091X (electronic edition)