European Tax

HMRC cannot demand disclosure of documents that are subject to legal professional privilege. However, it is not uncommon for HMRC to ask...

The way in which some Member States have implemented DAC6 raises legitimate concerns on its validity and compatibility with...

On 21 December 2020, the Belgian Constitutional Court (Grondwettelijk Hof) requested a preliminary ruling from the CJEU on the DAC 6...