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Legal professional privilege as a limit to the duty to cooperate with tax authorities

icon 20 of November, 2024

The Court of Justice confirms, in the context of Directive 2011/16/EU, that legal professional privilege covers client representation and advice and that any restrictions placed on said privilege must respect the rights enshrined in Article 7 of the Charter of Fundamental Rights.

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Autor/s

Rocío Arias – Counsel

Adrián Boix – Senior Associate

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Legal News

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Fiscal