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Case C-432/23, Ordre des avocats du Barreau de Luxembourg: Judgment of the Court (Second Chamber) of 26 September 2024 (request for a preliminary ruling from the Cour administrative – Luxembourg) – F SCS, Ordre des avocats du barreau de Luxembourg v Administration des Contributions Directes (Reference for a preliminary ruling – Administrative cooperation in the field of taxation – Directive 2011/16/EU – Exchange of information on request – Decision ordering a lawyer to communicate information – Legal professional privilege – Article 7 and Article 52(1) of the Charter of Fundamental Rights of the European Union)
ECLI:EU:UNKNOWN:62023CA0432
62023CA0432
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Official Journal of the European Union
C series
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C/2024/6625
(Case C-432/23,
Ordre des avocats du Barreau de Luxembourg)
(Reference for a preliminary ruling - Administrative cooperation in the field of taxation - Directive 2011/16/EU - Exchange of information on request - Decision ordering a lawyer to communicate information - Legal professional privilege - Article 7 and Article 52(1) of the Charter of Fundamental Rights of the European Union)
(C/2024/6625)
Language of the case: French
Referring court
Parties to the main proceedings
Applicants: F SCS, Ordre des avocats du barreau de Luxembourg
Defendant: Administration des contributions directes
Operative part of the judgment
1.Article 7 of the Charter of Fundamental Rights of the European Union
must be interpreted as meaning that legal advice given by a lawyer in company law matters falls within the scope of the strengthened protection of communications between lawyers and their clients guaranteed by that article, with the result that a decision requiring a lawyer to provide the authorities of the requested Member State – for the purposes of an exchange of information on request in accordance with Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC – with all the documentation and information relating to his or her relations with his or her client, concerning such legal advice, constitutes an interference with the right to respect for communications between lawyers and their clients guaranteed by that article.
2.The examination of the aspects to which the third and fourth questions referred relates has not disclosed anything that could affect the validity of Directive 2011/16 in the light of Article 7 and Article 52 of the Charter of Fundamental Rights.
3.Article 7 and Article 52(1) of the Charter of Fundamental Rights must be interpreted as precluding a decision such as that described in paragraph 1 of this operative part, based on national legislation under which advice and representation by a lawyer in tax matters do not enjoy – except where there is a risk of criminal prosecution against the client – the strengthened protection of communications between lawyers and clients guaranteed by Article 7 of the Charter.
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OJ C 204, 23.10.2023.
ELI: http://data.europa.eu/eli/C/2024/6625/oj
ISSN 1977-091X (electronic edition)
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