Abstract
Following a request to (partially) annul Belgium’s implementation of the DAC6 disclosure regime, the Belgian Constitutional Court submitted five questions to the ECJ in Belgian Association of Tax Lawyers and Others (Case C-623/22). In its decision of 29 July 2024, the ECJ found that there had been no violation of the principles of equal treatment, non-discrimination, legal certainty and legality, as well as the right to a fair trial and to respect for private life. Hence, it has been confirmed that DAC6 is compatible with EU law.
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