3/17/2021 2:22:03 PM Is DAC6 a proportional measure? By Gloria Marín There is a question whether DAC6 might violate the principle of proportionality in Article 5(4) of the TEU. This principle requires that...
3/15/2021 12:00:00 AM Avoiding double DAC6 reporting: is the hierarchy in Article 8ab(3) of the DAC compatible with the freedom of establishment? By Gloria Marín The priority given, for the purpose of DAC6 reporting, to the Member State of residence over the Member State in which an intermediary...
3/12/2021 9:01:41 AM Penalties for failure to make a DAC6 report and the right to a fair trial By Gloria Marín Authorities may not impose penalties on individuals for refusing to provide information that may prove their criminal liability or...
3/10/2021 12:00:00 AM Does some Member States' implementation of the legal professional privilege exemption from DAC6 reporting infringe higher-ranking Union standards? By Gloria Marín The way in which some Member States have implemented DAC6 raises legitimate concerns on its validity and compatibility with...
3/8/2021 9:57:44 AM DAC6 and legal professional privilege - request for a preliminary ruling By Gloria Marín On 21 December 2020, the Belgian Constitutional Court (Grondwettelijk Hof) requested a preliminary ruling from the CJEU on the DAC 6...