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ECJ Upholds Validity of EU Tax Reporting Directive Amid Legal Challenges

GTC Global

Dated 29 July 2024


The Belgian Constitutional Court sought guidance from the European Court of Justice (ECJ) on the validity of reporting obligations under Council Directive 2011/16, as amended by Directive 2018/822. The case stemmed from Belgian professional bodies, including tax lawyers and accountants, challenging the Directive’s implementation in national law.

The Court referred five key questions, addressing concerns over equality, legal certainty, privacy, and proportionality. It examined whether broad reporting requirements violated non-discrimination principles, whether legal concepts and deadlines lacked clarity, and whether obligations imposed on legally privileged intermediaries infringed on privacy rights. The ECJ upheld the Directive’s validity, ruling that it did not breach EU law or the European Convention on Human Rights. It reaffirmed a prior decision invalidating Article 8ab(5) solely for certain legal professionals but found no grounds to annul the broader provisions.

This ruling confirms the Directive’s proportionality in ensuring tax transparency and administrative cooperation across the EU.


Full Link to English Translation: Belgian Association of Tax Lawyers and Others

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