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An analysis by Garrigues, Taxand Spain
The Court of Justice of the European Union (CJEU) has recently ruled that certain tax reporting obligations under the DAC (Directive 2011/16) infringe upon lawyers’ professional secrecy, which protects clients’ privacy.
The rulings, from December 2022 and July 2024, clarified that while lawyers are exempt from these obligations, non-lawyer tax advisors are not. The CJEU found that requiring lawyers to disclose their exemption to others goes beyond what is necessary for combating tax fraud, violating clients’ right to privacy under EU law. However, this protection only applies to lawyers, not other professionals performing similar advisory roles. The rulings highlight potential issues with how these rules are applied in different EU member states, including Spain, and may influence future legal interpretations.
Abelardo Delgado Pacheco from our Spanish member firm Garrigues has published a more detailed analysis of this ruling, which you can read here.
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