CJUE — 29 février 2024

Non déterminable à partir du texte fourni.

Non déterminable à partir du texte fourni.

Non déterminable à partir du texte fourni.

Opinion of Advocate General Emiliou delivered on 29 February 2024.#Belgian Association of Tax Lawyers and Others v Premier ministre/ Eerste Minister.#Request for a preliminary ruling from the Cour constitutionnelle (Belgium).#Reference for a preliminary ruling – Administrative cooperation in the field of taxation – Mandatory automatic exchange of information in relation to reportable cross-border arrangements – Directive 2011/16/EU, as amended by Directive (EU) 2018/822 – Article 8ab(1) – Reporting obligation – 8ab(5) – Subsidiary obligation to notify – Legal professional privilege – Validity – Articles 7, 20 and 21, and Article 49(1) of the Charter of Fundamental Rights of the European Union – Right to respect for private life – Principles of equal treatment and non-discrimination – Principle of legality in criminal proceedings – Principle of legal certainty.#Case C-623/22.