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The boundaries of the LPP, protected by the CFR, in tax law - An analysis of the CJEU DAC6 decisions and the conflict between primary and secondary law in taxation to understand the boundaries of the LPP

Rodrigues Gomes, Pricila LU (2025) HARN60 20251
Department of Business Law
Abstract
This thesis examines the boundaries of Legal Professional Privilege (LPP), protected under the Charter of Fundamental Rights of the European Union (CFR), in tax law and the conflict between primary and secondary law through an analysis of recent Court of Justice of the European Union (CJEU) decisions on the sixth amendment to the Directive on Administrative Cooperation (DAC6).
The research establishes a three-dimensional framework (subject, object, and
context) to assess how restrictive LPP is in tax law and how the CJEU resolved the
conflict between primary law (CFR) and secondary law (DAC6).
The findings reveal that, based on Article 7 of the CFR, the LPP’s subject dimension has a narrow scope, protecting only independent... (More)
This thesis examines the boundaries of Legal Professional Privilege (LPP), protected under the Charter of Fundamental Rights of the European Union (CFR), in tax law and the conflict between primary and secondary law through an analysis of recent Court of Justice of the European Union (CJEU) decisions on the sixth amendment to the Directive on Administrative Cooperation (DAC6).
The research establishes a three-dimensional framework (subject, object, and
context) to assess how restrictive LPP is in tax law and how the CJEU resolved the
conflict between primary law (CFR) and secondary law (DAC6).
The findings reveal that, based on Article 7 of the CFR, the LPP’s subject dimension has a narrow scope, protecting only independent lawyers. In contrast, the object and context dimensions have a broader scope, extending protection to documents, communications, and even the mere existence of the legal consultation, outside or within procedures, regarding all branches of law.
On the conflict between primary law and secondary law in taxation, the CJEU's
decisions on DAC6 demonstrate that the methodology under Article 52(1) of the
CFR will be applied to assess the validity of restrictions to the LPP. Therefore, valid limitations on LPP must be (i) imposed by law, (ii) respect the essence of the right, as an exceptional measure, and (iii) be proportional, as necessary to achieve a general interest, such as combating tax avoidance.
To conclude, this thesis also contributes with a decision tree methodology to guide scholars, practitioners, and legislators in assessing whether a law breaches the LPP in EU law. (Less)
Please use this url to cite or link to this publication:
author
Rodrigues Gomes, Pricila LU
supervisor
organization
course
HARN60 20251
year
type
H1 - Master's Degree (One Year)
subject
keywords
Legal Professional Privilege, Charter of Fundamental Rights, tax law, DAC6, CJEU, fundamental rights, tax transparency, proportionality
language
English
id
9192391
date added to LUP
2025-06-05 10:55:57
date last changed
2025-06-05 10:55:57
@misc{9192391,
  abstract     = {{This thesis examines the boundaries of Legal Professional Privilege (LPP), protected under the Charter of Fundamental Rights of the European Union (CFR), in tax law and the conflict between primary and secondary law through an analysis of recent Court of Justice of the European Union (CJEU) decisions on the sixth amendment to the Directive on Administrative Cooperation (DAC6). 
The research establishes a three-dimensional framework (subject, object, and 
context) to assess how restrictive LPP is in tax law and how the CJEU resolved the 
conflict between primary law (CFR) and secondary law (DAC6). 
The findings reveal that, based on Article 7 of the CFR, the LPP’s subject dimension has a narrow scope, protecting only independent lawyers. In contrast, the object and context dimensions have a broader scope, extending protection to documents, communications, and even the mere existence of the legal consultation, outside or within procedures, regarding all branches of law. 
On the conflict between primary law and secondary law in taxation, the CJEU's 
decisions on DAC6 demonstrate that the methodology under Article 52(1) of the 
CFR will be applied to assess the validity of restrictions to the LPP. Therefore, valid limitations on LPP must be (i) imposed by law, (ii) respect the essence of the right, as an exceptional measure, and (iii) be proportional, as necessary to achieve a general interest, such as combating tax avoidance. 
To conclude, this thesis also contributes with a decision tree methodology to guide scholars, practitioners, and legislators in assessing whether a law breaches the LPP in EU law.}},
  author       = {{Rodrigues Gomes, Pricila}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{The boundaries of the LPP, protected by the CFR, in tax law - An analysis of the CJEU DAC6 decisions and the conflict between primary and secondary law in taxation to understand the boundaries of the LPP}},
  year         = {{2025}},
}