The French Supreme Administrative Court has requested a preliminary ruling from the European Court of Justice (ECJ) regarding the DAC6 filing rules applicable to intermediaries in the case of legal professional privilege.
French domestic law states that intermediaries relying on legal professional privilege are still subject to DAC6 rules, and need to obtain their client’s permission to waive privilege and make a report within a 30 day period. If the relevant intermediary does not obtain their client’s consent, then they have to notify other intermediaries of their reporting obligations and a report needs to be made by a different intermediary within 90 days of notification.
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