Greggi, Marco
Shades of transparency DAC6 and the client- attorney privilege / Marco Greggi
Resumen.
Tax Law has become more and more a data-centric discipline through the years. The struggle against international tax avoidance and evasion has pushed the European union to pass a number of directives regulating the exchange of information and the taxpayers’ duty to disclose information and data concerning their business and investments. The article considers DAC6 (Directive on Administrative Cooperation, Council Directive 2018/822) a qualitative change in this scenario, as it appears to erode the client-attorney privilege. It imposes, for the first time, a duty of transparency to intermediaries such as consultants and (potentially) lawyers which is in collision with fundamental rights, eventually casting a shadow on the due process clause and (indirectly) the rule of law.
DAC 6
TRANSPARENCIA FISCAL
INTERMEDIARIOS FISCALES
ABOGADOS
CONTRIBUYENTES
DERECHOS
PROTECCION DE DATOS
SECRETO PROFESIONAL
UNION EUROPEA
EC Tax Review 0928-2750 [print] v. 32, issue 2, April 2023, p. 67-82
Shades of transparency DAC6 and the client- attorney privilege / Marco Greggi
Resumen.
Tax Law has become more and more a data-centric discipline through the years. The struggle against international tax avoidance and evasion has pushed the European union to pass a number of directives regulating the exchange of information and the taxpayers’ duty to disclose information and data concerning their business and investments. The article considers DAC6 (Directive on Administrative Cooperation, Council Directive 2018/822) a qualitative change in this scenario, as it appears to erode the client-attorney privilege. It imposes, for the first time, a duty of transparency to intermediaries such as consultants and (potentially) lawyers which is in collision with fundamental rights, eventually casting a shadow on the due process clause and (indirectly) the rule of law.
DAC 6
TRANSPARENCIA FISCAL
INTERMEDIARIOS FISCALES
ABOGADOS
CONTRIBUYENTES
DERECHOS
PROTECCION DE DATOS
SECRETO PROFESIONAL
UNION EUROPEA
EC Tax Review 0928-2750 [print] v. 32, issue 2, April 2023, p. 67-82