{"id":324099,"date":"2024-11-20T15:56:22","date_gmt":"2024-11-20T14:56:22","guid":{"rendered":"https:\/\/ga-p.com\/?post_type=publicacion&#038;p=324099"},"modified":"2024-11-20T15:57:51","modified_gmt":"2024-11-20T14:57:51","slug":"legal-professional-privilege-as-a-limit-to-the-duty-to-cooperate-with-tax-authorities","status":"publish","type":"publicacion","link":"https:\/\/ga-p.com\/en\/publications\/legal-professional-privilege-as-a-limit-to-the-duty-to-cooperate-with-tax-authorities\/","title":{"rendered":"Legal professional privilege as a limit to the duty to cooperate with tax authorities"},"content":{"rendered":"<div id=\"ColumnaMasSidebar-block_76f8bf29d91622a26fadd26383f4aed1\" class=\"ColumnaMasSidebar v1\">\n    <div class=\"container\">\n                <div class=\"hero-inner-blocks\">\n<div id=\"ColumnaIzquierda-block_4b2203819feaac2039179c19ed869c9e\" class=\"blanco ColumnaIzquierda\">\n    <div class=\"acf-innerblocks-container\">\n\n<p>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.<\/p>\n\n\n\n<div id=\"Documento-block_21c8f84ffbb0c272b16d7138cfc78c5d\" class=\"Documento\">\n    <div class=\"textImage col-12 col-lg-5 col-xl-6 col-xxl-7\">\n        <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/document-icon-blu.svg\" \/>\n        <div class=\"titulo\"><p>Descargar documento en pdf<\/p>\n<\/div>\n    <\/div>\n    <div class=\"enlace\">\n                    <a class=\"primaryCta\" href=\"https:\/\/ga-p.com\/wp-content\/uploads\/2024\/11\/Secreto_profesional_abogado_N.o-28_eng.pdf\" target=\"_blank\">View document                <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/external-icon.svg\" \/>\n         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                                <span class=\"charge\"> &#8211; Counsel<\/span>\n                                <\/p>\n                                                                                                                                        <p class=\"item\">\n                                    <span class=\"rectangleBlu\"> <\/span>\n                                                                        <a href=\"https:\/\/ga-p.com\/en\/person\/adrian-boix\/\" class=\"nameAuthor\">Adri\u00e1n Boix<\/a>\n                                                                        <span class=\"charge\"> &#8211; Asociado S\u00e9nior<\/span>\n                                <\/p>\n                                                                        <\/div>\n                                            <div class=\"inner itemCont\" style=\"display: none;\">\n                                                                                            \n                          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&#8211; Consejera Acad\u00e9mica<\/span>\n                                    <\/p>\n                                                                                    <\/div>\n                        <div class=\"primaryCta showMoreTrigger\">See all authors<img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-down-flu-color.svg\" \/><\/div>\n                        <div class=\"d-none primaryCta showLessTrigger\">See fewer authors<img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-down-flu-color.svg\" \/><\/div>\n                                    <\/div>\n            \n            \n                        <div class=\"categorias\">\n                <div class=\"titleCategoria\">Category<\/div>\n                                    <p class=\"item\">\n                        <span class=\"rectangleBlu\"> <\/span>\n                        <span class=\"nameAuthor 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class=\"personaInfo\">\n                <a style=\"text-decoration: none;\" href=\"https:\/\/ga-p.com\/persona\/adrian-boix\/\">\n                    <div class=\"name\">Adri\u00e1n Boix<\/div>\n                <\/a>\n                                    <div class=\"cargo\">Asociado S\u00e9nior<\/div>\n                                                    <div class=\"specs mb-2 d-flex align-items-center gap-2\">\n                                                    <img decoding=\"async\" class=\"image\" alt=\"email\"\n                                src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/email-icon.svg\" \/>\n                                                <a href=\"mailto:aboix@ga-p.com\">aboix@ga-p.com<\/a>\n                    <\/div>\n                                                    <div class=\"specs mb-2 d-flex align-items-center gap-2\">\n                                                    <img decoding=\"async\" class=\"image\" 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alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open.svg\" \/>\n                    <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open.svg\" \/>\n                \n            <\/div>\n        <\/a>\n    <\/div>\n                                        <div\n        class=\"personaCard  egeo\">\n        <div class=\"personaContent\">\n                            <a href=\"https:\/\/ga-p.com\/persona\/remedios-garcia\/\">\n                    <div class=\"personaImage\"\n                        style=\"background:url(https:\/\/ga-p.com\/wp-content\/uploads\/2024\/05\/Fondo-personas-nueva-web.webp)\">\n                        <img decoding=\"async\" width=\"424\" height=\"424\" src=\"https:\/\/ga-p.com\/wp-content\/uploads\/2024\/06\/Remedios-Garcia.png\" class=\"\" alt=\"Remedios Garci\u0301a\" loading=\"eager\" srcset=\"https:\/\/ga-p.com\/wp-content\/uploads\/2024\/06\/Remedios-Garcia.png 424w, https:\/\/ga-p.com\/wp-content\/uploads\/2024\/06\/Remedios-Garcia-300x300.png 300w, https:\/\/ga-p.com\/wp-content\/uploads\/2024\/06\/Remedios-Garcia-150x150.png 150w\" sizes=\"(max-width: 424px) 100vw, 424px\" \/>                    <\/div>\n                <\/a>\n                        <div class=\"personaInfo\">\n                <a style=\"text-decoration: none;\" href=\"https:\/\/ga-p.com\/persona\/remedios-garcia\/\">\n                    <div class=\"name\">Remedios Garci\u0301a<\/div>\n                <\/a>\n                                    <div class=\"cargo\">Counsel<\/div>\n                                                    <div class=\"specs mb-2 d-flex align-items-center gap-2\">\n                                                    <img decoding=\"async\" class=\"image\" alt=\"email\"\n                                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                               href=\"https:\/\/ga-p.com\/en\/area\/tax-portugal\/\">TAX PORTUGAL, <\/a>\n                                                            <a\n                                    href=\"https:\/\/ga-p.com\/en\/area\/tax-spain\/\">TAX SPAIN<\/a>\n                                                    <\/div>\n                    <\/div>\n                                                    <div class=\"specs mb-2 d-flex align-items-center gap-2\">\n                                                    <img decoding=\"async\" class=\"image\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/select-oficinas.svg\" \/>\n                                                <a\n                            href=\"https:\/\/ga-p.com\/oficina\/madrid\/\">Madrid<\/a>\n                    <\/div>\n                                                    <div class=\"specs mb-2 d-flex align-items-center gap-2\">\n                                                    <img decoding=\"async\" alt=\"icon\"\n                                src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/mobile-primary.svg\" \/>\n                                                <a href=\"tel:(+34) 91 582 91 00\">(+34) 91 582 91 00<\/a>\n                    <\/div>\n                            <\/div>\n        <\/div>\n\n        <a href=\"https:\/\/ga-p.com\/persona\/remedios-garcia\/\" class=\"align-self-start align-self-lg-end\">\n            <div class=\"openCard\">\n                                    <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open.svg\" \/>\n                    <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open.svg\" \/>\n                \n            <\/div>\n        <\/a>\n    <\/div>\n                                        <div\n        class=\"personaCard  noDetail egeo\">\n        <div class=\"personaContent\">\n                            <div class=\"personaImage expandCardTrigger\"\n                    style=\"background:url(https:\/\/ga-p.com\/wp-content\/uploads\/2024\/05\/Fondo-personas-nueva-web.webp)\">\n                    <img decoding=\"async\" width=\"424\" height=\"424\" src=\"https:\/\/ga-p.com\/wp-content\/uploads\/2024\/07\/Saturnina-Moreno.png\" class=\"\" alt=\"Saturnina Moreno\" loading=\"eager\" srcset=\"https:\/\/ga-p.com\/wp-content\/uploads\/2024\/07\/Saturnina-Moreno.png 424w, https:\/\/ga-p.com\/wp-content\/uploads\/2024\/07\/Saturnina-Moreno-300x300.png 300w, https:\/\/ga-p.com\/wp-content\/uploads\/2024\/07\/Saturnina-Moreno-150x150.png 150w\" sizes=\"(max-width: 424px) 100vw, 424px\" \/>                <\/div>\n                        <div class=\"personaInfo\">\n                <div class=\"name expandCardTrigger\">Saturnina Moreno<\/div>\n                                    <div class=\"cargo\">Consejera Acad\u00e9mica<\/div>\n           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00\">Madrid<\/a>\n                        <\/div>\n                                    <\/div>\n            <\/div>\n            <div class=\"personaExtraInfo\" style=\"display: none\">\n                <div class=\"sectoresAreas w-100\">\n                                            <div class=\"areas\">\n                                                            <a\n                                    href=\"https:\/\/ga-p.com\/en\/area\/baking-and-finance\/\">Banking and Finance, <\/a>\n                                                            <a\n                                    href=\"https:\/\/ga-p.com\/en\/area\/tax\/\">Tax, <\/a>\n                                                            <a\n                                    href=\"https:\/\/ga-p.com\/en\/area\/tax-portugal\/\">TAX PORTUGAL, <\/a>\n                                                            <a\n                                    href=\"https:\/\/ga-p.com\/en\/area\/tax-spain\/\">TAX SPAIN<\/a>\n       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href=\"https:\/\/ga-p.com\/persona\/rocio-arias\/\">\n                    <div class=\"name\">Roc\u00edo Arias<\/div>\n                <\/a>\n                                    <div class=\"cargo\">Counsel<\/div>\n                                                    <div class=\"specs mb-2 d-flex align-items-center gap-2\">\n                                                    <img decoding=\"async\" class=\"image\" alt=\"email\"\n                                src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/email-icon.svg\" \/>\n                                                <a href=\"mailto:rarias@ga-p.com\">rarias@ga-p.com<\/a>\n                    <\/div>\n                                                    <div class=\"specs mb-2 d-flex align-items-center gap-2\">\n                                                    <img decoding=\"async\" class=\"image\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/profession-icon.svg\" \/>\n            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decoding=\"async\" class=\"image\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/select-oficinas.svg\" \/>\n                                                <a\n                            href=\"https:\/\/ga-p.com\/oficina\/madrid\/\">Madrid<\/a>\n                    <\/div>\n                                                    <div class=\"specs mb-2 d-flex align-items-center gap-2\">\n                                                    <img decoding=\"async\" alt=\"icon\"\n                                src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/mobile-primary.svg\" \/>\n                                                <a href=\"tel:(+34) 91 582 91 00\">(+34) 91 582 91 00<\/a>\n                    <\/div>\n                            <\/div>\n        <\/div>\n\n        <a href=\"https:\/\/ga-p.com\/persona\/rocio-arias\/\" class=\"align-self-start align-self-lg-end\">\n            <div class=\"openCard\">\n                                 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src=\"https:\/\/ga-p.com\/wp-content\/uploads\/2024\/04\/Adrian-Boix.png\" class=\"\" alt=\"Adri\u00e1n Boix\" loading=\"eager\" srcset=\"https:\/\/ga-p.com\/wp-content\/uploads\/2024\/04\/Adrian-Boix.png 424w, https:\/\/ga-p.com\/wp-content\/uploads\/2024\/04\/Adrian-Boix-300x300.png 300w, https:\/\/ga-p.com\/wp-content\/uploads\/2024\/04\/Adrian-Boix-150x150.png 150w\" sizes=\"(max-width: 424px) 100vw, 424px\" \/>                    <\/div>\n                <\/a>\n                        <div class=\"personaInfo\">\n                <a style=\"text-decoration: none;\" href=\"https:\/\/ga-p.com\/persona\/adrian-boix\/\">\n                    <div class=\"name\">Adri\u00e1n Boix<\/div>\n                <\/a>\n                                    <div class=\"cargo\">Asociado S\u00e9nior<\/div>\n                                                    <div class=\"specs mb-2 d-flex align-items-center gap-2\">\n                                                    <img decoding=\"async\" class=\"image\" alt=\"email\"\n                                src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/email-icon.svg\" \/>\n                                                <a href=\"mailto:aboix@ga-p.com\">aboix@ga-p.com<\/a>\n                    <\/div>\n                                                    <div class=\"specs mb-2 d-flex align-items-center gap-2\">\n                                                    <img decoding=\"async\" class=\"image\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/profession-icon.svg\" \/>\n                                                <div class=\"areas\">\n                                                            <a\n                                    href=\"https:\/\/ga-p.com\/en\/area\/tax\/\">Tax, <\/a>\n                                                            <a\n                                    href=\"https:\/\/ga-p.com\/en\/area\/tax-portugal\/\">TAX PORTUGAL, <\/a>\n                                                            <a\n                                    href=\"https:\/\/ga-p.com\/en\/area\/tax-spain\/\">TAX SPAIN<\/a>\n                                                    <\/div>\n                    <\/div>\n                                                    <div class=\"specs mb-2 d-flex align-items-center gap-2\">\n                                                    <img decoding=\"async\" class=\"image\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/select-oficinas.svg\" \/>\n                                                <a\n                            href=\"https:\/\/ga-p.com\/oficina\/valencia\/\">Valencia<\/a>\n                    <\/div>\n                                                    <div class=\"specs mb-2 d-flex align-items-center gap-2\">\n                                                    <img decoding=\"async\" alt=\"icon\"\n                                src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/mobile-primary.svg\" \/>\n                                                <a href=\"tel:(+34) 96 351 38 35\">(+34) 96 351 38 35<\/a>\n                    <\/div>\n                            <\/div>\n        <\/div>\n\n        <a href=\"https:\/\/ga-p.com\/persona\/adrian-boix\/\" class=\"align-self-start align-self-lg-end\">\n            <div class=\"openCard\">\n                                    <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open.svg\" \/>\n                    <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open.svg\" \/>\n                \n            <\/div>\n        <\/a>\n    <\/div>\n                            <\/div>\n                                                    <div class=\"swiper-slide\">\n                                    <div\n        class=\"personaCard 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href=\"https:\/\/ga-p.com\/persona\/remedios-garcia\/\">\n                    <div class=\"name\">Remedios Garci\u0301a<\/div>\n                <\/a>\n                                    <div class=\"cargo\">Counsel<\/div>\n                                                    <div class=\"specs mb-2 d-flex align-items-center gap-2\">\n                                                    <img decoding=\"async\" class=\"image\" alt=\"email\"\n                                src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/email-icon.svg\" \/>\n                                                <a href=\"mailto:rgarcia@ga-p.com\">rgarcia@ga-p.com<\/a>\n                    <\/div>\n                                                    <div class=\"specs mb-2 d-flex align-items-center gap-2\">\n                                                    <img decoding=\"async\" class=\"image\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/profession-icon.svg\" \/>\n 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 <img decoding=\"async\" class=\"image\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/select-oficinas.svg\" \/>\n                                                <a\n                            href=\"https:\/\/ga-p.com\/oficina\/madrid\/\">Madrid<\/a>\n                    <\/div>\n                                                    <div class=\"specs mb-2 d-flex align-items-center gap-2\">\n                                                    <img decoding=\"async\" alt=\"icon\"\n                                src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/mobile-primary.svg\" \/>\n                                                <a href=\"tel:(+34) 91 582 91 00\">(+34) 91 582 91 00<\/a>\n                    <\/div>\n                            <\/div>\n        <\/div>\n\n        <a href=\"https:\/\/ga-p.com\/persona\/remedios-garcia\/\" class=\"align-self-start align-self-lg-end\">\n            <div class=\"openCard\">\n                       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loading=\"eager\" srcset=\"https:\/\/ga-p.com\/wp-content\/uploads\/2024\/07\/Saturnina-Moreno.png 424w, https:\/\/ga-p.com\/wp-content\/uploads\/2024\/07\/Saturnina-Moreno-300x300.png 300w, https:\/\/ga-p.com\/wp-content\/uploads\/2024\/07\/Saturnina-Moreno-150x150.png 150w\" sizes=\"(max-width: 424px) 100vw, 424px\" \/>                <\/div>\n                        <div class=\"personaInfo\">\n                <div class=\"name expandCardTrigger\">Saturnina Moreno<\/div>\n                                    <div class=\"cargo\">Consejera Acad\u00e9mica<\/div>\n                                <div class=\"specsCont\">\n                                            <div class=\"specs mb-2 d-flex align-items-center gap-2\">\n                                                            <img decoding=\"async\" class=\"image\" alt=\"email\"\n                                    src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/email-icon.svg\" \/>\n                                                        <a href=\"mailto:smoreno@ga-p.com\">smoreno@ga-p.com<\/a>\n                        <\/div>\n                                                                <div class=\"specs mb-2 d-flex align-items-center gap-2\">\n                                                            <img decoding=\"async\" class=\"image\"\n                                    src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/select-oficinas.svg\" \/>\n                                                        <a href=\"tel:(+34) 91 582 91 00\">Madrid<\/a>\n                        <\/div>\n                                    <\/div>\n            <\/div>\n            <div class=\"personaExtraInfo\" style=\"display: none\">\n                <div class=\"sectoresAreas w-100\">\n                                            <div class=\"areas\">\n                                                            <a\n                                    href=\"https:\/\/ga-p.com\/en\/area\/baking-and-finance\/\">Banking and Finance, <\/a>\n                                                            <a\n                                    href=\"https:\/\/ga-p.com\/en\/area\/tax\/\">Tax, <\/a>\n                                                            <a\n                                    href=\"https:\/\/ga-p.com\/en\/area\/tax-portugal\/\">TAX PORTUGAL, <\/a>\n                                                            <a\n                                    href=\"https:\/\/ga-p.com\/en\/area\/tax-spain\/\">TAX SPAIN<\/a>\n                                                    <\/div>\n                                    <\/div>\n            <\/div>\n        <\/div>\n                                    <img decoding=\"async\" class=\"expandCard align-self-start align-self-lg-end\" alt=\"icon\"\n                    src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/expand-card.svg\" \/>\n                <img decoding=\"async\" class=\"collapseCard align-self-start align-self-lg-end\" alt=\"icon\"\n                    src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/collapse-card.svg\" \/>\n                        <\/div>\n\n                            <\/div>\n                                            <\/div>\n                <\/div>\n                <div class=\"row align-items-center mt-4\">\n                    <div class=\"counter col-6\"><\/div>\n                    <div class=\"swiperArrowsPers col-6\">\n                        <div class=\"d-flex align-items-center gap-4 justify-content-end\">\n                            <div class=\"swiper-button-prev\"><img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/slider-arrow.svg\" \/><\/div>\n                            <div class=\"swiper-button-next\"><img decoding=\"async\" alt=\"icon\" 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