This article examines
the evolving scope of professional privileges (PPs) in EU tax law and focuses
on recent judgments by the Court of Justice of the European Union (CJEU), most
notably C-623/22 Belgian Association of Tax Lawyers and C-432/23 F SCS, both
rendered in 2024. These can be considered as a continuation of the C-694/20
C-694/20 Orde van Vlaamse case that was decided in 2022. The CJEU’s decisions
address the tension between the state’s need for information disclosure –
specifically in the context of preventing tax evasion and avoiding aggressive
tax planning – and taxpayers’ fundamental rights, particularly the right to
legal advice and legal professional privilege (LPP). This right is essential
for the proper functioning of society as it allows individuals to seek
professional advice without fear of disclosure. The article explores the
balance that the CJEU had to find between these competing interests in light of
EU legal instruments governing the exchange of information (EoI) and mandatory
disclosure rules (MDR). Through a critical assessment of recent case law, the
article highlights key lessons and provides insights into the scope of various
PPs in the area of EU tax law shaped by the CJEU’s gavel.