Council Directive (EU) 2018/822 and the Right to Privacy. An Attempt to Answer the Preliminary Question in Case C-694/20

Adam Szymacha
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Abstract

Through an action before the Court of Justice of the European Union (CJEU), the Belgian Constitutional Court intends to obtain an answer to the question related to the compatibility of Council Directive (EU) 2018/822 with the fundamental right to respect for private life. The mechanism provided by this Directive may violate this right because it consists in obliging the lawyer who has invoked the Legal Professional Privilege to provide information about the evasion of the obligation to inform the authorities about the cross-border arrangement. This arrangement may amount to tax avoidance by the client. I will try to predict the possible response of the CJEU by analyzing its previous case law. Interference with fundamental rights must be proportionate. The secrecy of the lawyer’s communication with his client deserves special protection. The proportionality of the interference may be evidenced by filters such as judicial supervision, intermediation by an independent authority etc.
理事会指令(EU) 2018/822和隐私权。C-694/20案件初步问题的解答
通过向欧盟法院(CJEU)提起诉讼,比利时宪法法院打算获得有关理事会指令(EU) 2018/822与尊重私人生活基本权利的兼容性问题的答案。本指令规定的机制可能侵犯这一权利,因为它要求援引法律专业特权的律师提供有关逃避向当局通报跨境安排义务的信息。这种安排可能构成客户的避税行为。我将通过分析法院以往的判例法,试图预测法院可能做出的反应。对基本权利的干涉必须适度。律师与其委托人通信的秘密值得特别保护。干预的相称性可以通过诸如司法监督、独立机构的调解等过滤器来证明。
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