Under the Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements (known as “DAC6”), EU tax intermediaries such as tax advisers, accountants and lawyers that design and/or promote tax planning schemes, have to report potentially aggressive cross-border tax planning arrangements to the competent tax authorities.
On 8 December 2022, the Court of Justice of the European Union (“CJEU”) held its decision in the case Orde van Vlaamse Balies, IG, Belgian Association of Tax Lawyers, CD, JU vs. Vlaamse Regering (Case C-694/20) regarding the obligations of lawyers under DAC6 (the Mandatory Disclosure Regime, “MDR”).