000			01666nab a2200277 c 4500
999			_c147672 _d147672
003			ES-MaIEF
005			20230609131828.0
007			ta
008			230609t2023 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_939065 _aGreggi, Marco
245		0	_aShades of transparency _bDAC6 and the client- attorney privilege _c Marco Greggi
500			_aResumen.
520			_aTax 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.
650		4	_968178 _aDAC 6
650		4	_948593 _aTRANSPARENCIA FISCAL
650		7	_967620 _aINTERMEDIARIOS FISCALES
650		4	_9651 _aABOGADOS
650		4	_aCONTRIBUYENTES _941169
650		4	_aDERECHOS _942389
650		4	_948171 _aPROTECCION DE DATOS
650		4	_948355 _aSECRETO PROFESIONAL
650		4	_aUNION EUROPEA _948644
773	0		_9169561 _oOP 2141-B/2023/2 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 32, issue 2, April 2023, p. 67-82
942			_cART