Object's details: Council Directive (EU) 2018/822 and the Right to Privacy. An Attempt to Answer the Preliminary Question in Case C-694/20

Provider:Platforma Otwartych Czasopism Naukowych UAM

Description

Title:
Council Directive (EU) 2018/822 and the Right to Privacy. An Attempt to Answer the Preliminary Question in Case C-694/20
Creator:
Szymacha, Adam
Description:
Through an action before the Court of Justice of the European Union (CJEU), the Belgian Constitutional Court intends to obtain an answer to the question related to the compatibility of Council Directive (EU) 2018/822 with the fundamental right to respect for private life. The mechanism provided by this Directive may violate this right because it consists in obliging the lawyer who has invoked the Legal Professional Privilege to provide information about the evasion of the obligation to inform the authorities about the cross-border arrangement. This arrangement may amount to tax avoidance by the client. I will try to predict the possible response of the CJEU by analyzing its previous case law. Interference with fundamental rights must be proportionate. The secrecy of the lawyer’s communication with his client deserves special protection. The proportionality of the interference may be evidenced by filters such as judicial supervision, intermediation by an independent authority etc.
Object availability:
free access
Rights:
Prawa autorskie (c) 2022 Adam Szymacha;
https://creativecommons.org/licenses/by-nd/4.0
Date:
2022.12.30
Type:
info:eu-repo/semantics/article;
info:eu-repo/semantics/publishedVersion;
Artykuł naukowy
Language:
English
Source:
Przegląd Prawniczy Uniwersytetu im. Adam Mickiewicza; Vol. 14 (2022); 209-230;
Przegląd Prawniczy Uniwersytetu im. Adama Mickiewicza; Tom 14 (2022); 209-230;
2450-0976;
2083-9782
Format:
application/pdf
Publisher:
Adam Mickiewicz University Poznan
Relation: http://pressto.amu.edu.pl/index.php/ppuam/article/view/37597/32287
Subject:
right to respect for private life;
tax avoidance;
human rights;
cross-border agreements
Identifier: http://pressto.amu.edu.pl/index.php/ppuam/article/view/37597
Data provider:
Platforma Otwartych Czasopism Naukowych UAM

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Object's details: Council Directive (EU) 2018/822 and the Right to Privacy. An Attempt to Answer the Preliminary Question in Case C-694/20

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