CJEU – Recent Developments in Direct Taxation 2023

1. Introduction

The present chapter will examine two cases from Luxembourg. The first case, Ordre des Avocats du Barreau de Luxembourg (C-432/23), relates to a reference for a preliminary ruling sent by the Luxembourg Higher Administrative Court (Cour Administrative) and deals with the scope of professional secrecy. The case is currently pending. The second part of this chapter will be dedicated to AG Kokott’s opinion in the prominent Amazon case.

2. Ordre des Avocats du Barreau de Luxembourg C-432/23

2.1. Overview

This case concerns a referral made by the Cour Administrative in July 2023 to the CJEU in the context of an appeal proceeding initiated by a prominent Luxembourg law firm, together with the Luxembourg bar, against the Luxembourg state. The provisions at issue are Art. 7, 52 of the Charter of Fundamental Rights of the EU (hereinafter “the Charter”), Art. 17 and 18 of Council Directive 2011/16/EU as well as § 177 of the Luxembourg General Tax Code (Abgabenordnung-AO). The case is currently pending.

S. 1942.2. Facts

In June 2022, the Luxembourg tax authorities received an information request from the Spanish tax authorities based on the Spain-Luxembourg tax treaty as well as on Council D...