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F SCS/ Ordre des avocats vs Luxembourg: JUDGMENT

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F SCS/ Ordre des avocats vs Luxembourg: JUDGMENT

Case Information

  • Court: Court of Justice of the European Union (Second Chamber)
  • Case No: C-432/23
  • Applicant: F SCS, Ordre des avocats du barreau de Luxembourg
  • Defendant: Administration des contributions directes (Luxembourg Inland Revenue)
  • Judgment Date: 26 September 2024

The case revolves around a request for a preliminary ruling on the legality of a decision mandating F SCS, a Luxembourg law firm, to disclose information to Luxembourg Inland Revenue under Directive 2011/16/EU. This directive facilitates administrative cooperation in taxation across EU Member States, particularly through information exchange. Luxembourg Inland Revenue requested information on F SCS’s legal services for a Spanish company, K, including documents detailing services related to two acquisitions. F SCS refused, invoking legal professional privilege, which Luxembourg’s national law limits, especially in tax matters, unless disclosure could risk criminal prosecution.

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File Size: 292 KB
Categories: European Union, Luxembourg
Tags: Client Attorney Privilege, Legal Privilege, Privacy, Tax Compliance, Tax Law, Tax Risk, Tax Risk Management
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