In December 2020, the Belgian Constitutional Court (Grondwettelijk Hof) decided to refer a preliminary question to the European Union Court of Justice in relation to DAC6. The preliminary question in Case number C-620/19 is around whether the DAC6 notification obligation infringes on the right of a fair trial and the right to private life under the EU Charter of Fundamental Rights.
In light of the professional secrecy restrictions, the Belgian Association of Tax Lawyers argued before the Constitutional Court that it is impossible to fulfil their notification obligation towards other intermediaries.
They claim that information that is protected by professional secrecy in respect of the authorities is also protected in respect of other intermediaries who may be involved. They believe that the DAC6 reporting obligations infringe the right of a fair trial and the right to private life. Both of which are guaranteed in the Charter of Fundamental Rights of the EU.