The case note deals with judgement of the EU Court of Justice C-694/20. According to Council Directive 2018/822 Member States may give intermediaries the right to a waiver from filing information on a reportable cross-border arrangement where the reporting obligation would breach the professional secrecy under the national law of that Member State. In such case Member States require intermediaries to notify any other intermediary or, in lack of such intermediary, the taxpayer of their reporting obligations. The Court states that the duty of the lawyer (the intermediary) that, because of professional secrecy, is obliged to notify any other intermediary or, in absence, the taxpayer of the reporting obligations, interferes with art. 7 of the EU Chart of Fundamental Right (respect for private and family life) and the interference is not compliant with proportionality principle.

La nota commenta la sentenza 8 dicembre 2022 resa alla Corte di Giustizia UE nella causa C-694/20, che ha affermato l’invalidità dell’articolo 8 bis ter, par. 5, della direttiva 2011/16/UE, alla luce dell’articolo 7 della Carta dei diritti fondamentali dell’Unione europea, in quanto la sua applicazione da parte degli Stati membri ha l’effetto di imporre all’avvocato che agisce in qualità di intermediario, quando sia esonerato dall’obbligo di comunicazione, previsto dalla direttiva, a causa del segreto professionale cui è tenuto, di notificare a un eventuale altro intermediario che non sia il suo cliente gli obblighi di comunicazione che gli spettano.

(2024). DAC6, segreto professionale e art. 7 delal Carta dei diritti fondamentali nel pensiero delal CGUE . In Rassegna tributaria. Retrieved from https://hdl.handle.net/10446/267369

DAC6, segreto professionale e art. 7 delal Carta dei diritti fondamentali nel pensiero delal CGUE

Barassi, Marco
2024-01-01

Abstract

The case note deals with judgement of the EU Court of Justice C-694/20. According to Council Directive 2018/822 Member States may give intermediaries the right to a waiver from filing information on a reportable cross-border arrangement where the reporting obligation would breach the professional secrecy under the national law of that Member State. In such case Member States require intermediaries to notify any other intermediary or, in lack of such intermediary, the taxpayer of their reporting obligations. The Court states that the duty of the lawyer (the intermediary) that, because of professional secrecy, is obliged to notify any other intermediary or, in absence, the taxpayer of the reporting obligations, interferes with art. 7 of the EU Chart of Fundamental Right (respect for private and family life) and the interference is not compliant with proportionality principle.
2024
Barassi, Marco
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