The judgment of the Court of Justice of the EU in Case C-694/20 Orde van Vlaamse Balies and Others extends the protection of legal professional privilege. In the context of combatting aggressive tax planning, a lawyers’ obligation to inform other intermediaries involved is not necessary and infringes the right to respect for communications with his or her client.
The Court of Justice of the European Union (CJEU) has issued a very significant judgement on the principle of legal professional privilege that will likely have an impact in investigations by European authorities, including in the competition law and regulatory fields. The judgement examines the validity of an EU law designed to discourage aggressive tax…