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 RevenueTax authorities are fundamental institutions within government frameworks, overseeing tax assessment, collection, and administration. Their operations ensure that tax laws are enforced and public funds are collected efficiently. This article delves into tax authorities' purpose, responsibilities, and structure, offering insights into their essential role in supporting government functions and economic stability. What is a Tax Authority? A tax authority is...)
- 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 RevenueTax authorities are fundamental institutions within government frameworks, overseeing tax assessment, collection, and administration. Their operations ensure that tax laws are enforced and public funds are collected efficiently. This article delves into tax authorities' purpose, responsibilities, and structure, offering insights into their essential role in supporting government functions and economic stability. What is a Tax Authority? A tax authority is... under Directive 2011/16/EUCouncil Directive 2011/16/EU, often referred to as the "Directive on Administrative Cooperation" (DAC), establishes a comprehensive framework for the exchange of tax information among EU Member States. Its primary objective is to promote transparency and combat tax evasion, ensuring all EU countries have access to information on taxpayers' cross-border income, assets, and activities. This directive mandates administrative cooperation among national.... This directive facilitates administrative cooperation in taxation across EU Member States, particularly through information exchange. Luxembourg Inland RevenueTax authorities are fundamental institutions within government frameworks, overseeing tax assessment, collection, and administration. Their operations ensure that tax laws are enforced and public funds are collected efficiently. This article delves into tax authorities' purpose, responsibilities, and structure, offering insights into their essential role in supporting government functions and economic stability. What is a Tax Authority? A tax authority is... 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 privilegeWhat is Lawyer-Client Confidentiality? Lawyer-client confidentiality is a fundamental principle in legal practice that safeguards the privacy of communications between a lawyer and their client. This principle ensures clients can openly share critical information, secure in the knowledge that it remains protected from public disclosure. In tax law, where discussions often involve sensitive financial and strategic decisions, lawyer-client confidentiality is..., which Luxembourg’s national law limits, especially in tax matters, unless disclosure could risk criminal prosecution.