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.