CJEU Upholds Validity of Various Provisions of the DAC6 Directive

The Court of Justice of the European Union (CJEU) has issued a judgment upholding various provisions of the DAC6 Directive. The judgment is in response to a request for a preliminary ruling from the Belgian Constitutional Court in a case brought by Belgian Association of Tax Lawyers and others. A CJEU release on the judgment is as follows:

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Combating aggressive tax planning: the Court upholds the validity of various provisions of the EU directive

An EU directive provides that all int…