Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• Charter of Fundamental Rights of the EU (2007), Article 7 : paragraphs 1, 17, 19, 20, 24 - 28, 30, 33, 34, 36, 39 - 41, 44, 59, 66
• Charter of Fundamental Rights of the EU (2007), Article 47 : paragraphs 1, 17, 19, 20, 24 - 26, 60, 65
• Charter of Fundamental Rights of the EU (2007), Article 52 -P1 : paragraphs 34, 44
• Charter of Fundamental Rights of the EU (2007), Article 52 -P3 : paragraph 26
• Directive 2011/16 : paragraphs 3, 4, 7, 43, 49, 51
• Directive 2011/16 -A03 : paragraph 5
• Directive 2011/16 -A03P1 : paragraph 32
• Directive 2011/16 -A03PT21 : paragraphs 18, 20, 22, 66
• Directive 2011/16 -A03PT25 : paragraph 21
• Directive 2011/16 -A08BISTER : paragraphs 6, 43
• Directive 2011/16 -A08BISTERP1 : paragraphs 20 - 22, 29, 32, 37, 47, 50, 63, 65, 66
• Directive 2011/16 -A08BISTERP5 : paragraphs 1, 10, 17 - 20, 27, 29, 30, 32, 36, 39, 40, 42, 45, 46, 49, 53, 58 - 60, 63, 66
• Directive 2011/16 -A08BISTERP5L1 : paragraphs 23, 24
• Directive 2011/16 -A08BISTERP5L2 : paragraphs 24, 56
• Directive 2011/16 -A08BISTERP6 : paragraphs 10, 20, 23, 29, 36, 45, 50, 66
• Directive 2011/16 -A08BISTERP9 : paragraphs 32, 37
• Directive 2011/16 -A08BISTERP9L1 : paragraph 47
• Directive 2011/16 -A08BISTERP9L2 : paragraph 49
• Directive 2011/16 -A08BISTERP13 : paragraphs 32, 37
• Directive 2011/16 -A08BISTERP14 : paragraphs 32, 37
• Directive 2018/822 : paragraphs 8, 15, 16, 43
• Directive 2018/822 -A01P2 : paragraph 6
• Directive 2018/822 -A01PT2 : paragraph 17
• Directive 2018/822 -C2 : paragraphs 4, 43
• Directive 2018/822 -C4 : paragraphs 4, 43
• Directive 2018/822 -C6 : paragraph 4
• Directive 2018/822 -C8 : paragraphs 4, 43
• Directive 2018/822 -C9 : paragraphs 4, 43
• Directive 2018/822 -C18 : paragraph 4
• Court of Justice - Judgment C -155/79 -N18 : paragraph 28
• Court of Justice - Judgment C -305/05 -N31 : paragraph 60
• Court of Justice - Judgment C -305/05 -N32 : paragraph 60
• Court of Justice - Judgment C -305/05 -N35 : paragraph 61
• Court of Justice - Judgment C -623/17 -N63 : paragraph 34
• Court of Justice - Judgment C -623/17 -N64 : paragraph 34
• Court of Justice - Judgment C -245/19 -N87 : paragraph 44
• Court of Justice - Judgment C -401/19 -N65 : paragraph 41
• Court of Justice - Judgment C -481/19 -N36 : paragraph 26
• Court of Justice - Judgment C -481/19 -N37 : paragraph 26
• Court of Justice - Judgment C -817/19 -N114 : paragraph 35
• Court of Justice - Judgment C -37/20 -N64 : paragraph 41
• Court of Justice - Judgment C -37/20 -N66 : paragraph 42

Operative part

• Interprets : Directive 2011/16 -A08BISTERP5
• Interprets : Charter of Fundamental Rights of the EU (2007), Article 7
• Interprets : Directive 2011/16 -A03PT21

Opinion

• Charter of Fundamental Rights of the EU (2007), Article 7 : points 2, 15, 22, 26 - 30, 33, 34, 45, 46, 48, 70, 71, 77, 97, 98, 116 - 118
  
• Charter of Fundamental Rights of the EU (2007), Article 47 : points 2, 15, 22, 26 - 30, 33 - 35, 45
  
• Charter of Fundamental Rights of the EU (2007), Article 52 -P3 : points 33, 34
  
• Directive 91/308 -A02BISPT5 : point 37
  
• Directive 2005/60 : point 50
  
• Charter of Fundamental Rights of the EU (2007) - Explanations : point 46
  
• Directive 2011/16 : points 1, 4, 8, 17, 21, 41, 43, 44, 60, 63, 67, 75, 76, 83, 98, 107
  
• Directive 2011/16 -A03PT18 : point 6
  
• Directive 2011/16 -A03PT19 : point 6
  
• Directive 2011/16 -A03PT20 : point 6
  
• Directive 2011/16 -A03PT21 : point 6
  
• Directive 2011/16 -A03PT22 : point 6
  
• Directive 2011/16 -A03PT24 : points 6, 61
  
• Directive 2011/16 -A03PT25 : points 6, 61
  
• Directive 2011/16 -A08BISTER : point 7
  
• Directive 2011/16 -A08BISTERP1 : points 25, 27, 59, 61, 72, 96, 101
  
• Directive 2011/16 -A08BISTERP5 : points 2, 11, 15, 118
  
• Directive 2011/16 -A08BISTERP6 : points 11, 23, 118
  
• Directive 2011/16 -A08BISTERP9 : points 25, 114
  
• Directive 2011/16 -A08BISTERP9L2 : points 27, 101, 103, 117, 118
  
• Directive 2011/16 -A08BISTERP14 : points 27, 101, 103, 117, 118
  
• Directive 2011/16 -A08BISTERP14LC : point 75
  
• Directive 2016/1164 -A06 : point 91
  
• Directive 2018/822 : points 2, 9, 20, 21, 64, 66, 69, 92, 108, 109, 112, 113, 115
  
• Directive 2018/822 -A01PT1LB : point 6
  
• Directive 2018/822 -A01PT2 : points 7, 15
  
• Directive 2018/822 -C2 : points 5, 43, 91
  
• Directive 2018/822 -C4 : point 91
  
• Directive 2018/822 -C6 : point 5
  
• Directive 2018/822 -C8 : points 5, 23, 91
  
• Directive 2018/822 -C9 : point 91
  
• Directive 2018/822 -C14 : point 91
  
• Directive 2018/822 -C18 : points 5, 64, 111
  
• Directive 2018/822 -N4 : points 19, 81
  
• Court of Justice - Judgment C -155/79 -N18 : point 31
  
• Court of Justice - Judgment C -305/05 -N31 : point 36
  
• Court of Justice - Judgment C -305/05 -N32 : point 38
  
• Court of Justice - Judgment C -305/05 -N33 : point 37
  
• Court of Justice - Judgment C -305/05 -N35 : point 37
  
• Court of Justice - Judgment C -251/16 -N53 : point 89
  
• Court of Justice - Judgment C -358/16 -N62 : point 84
  
• Court of Justice - Judgment C -135/17 -N72 : point 90
  
• Court of Justice - Judgment C -245/19 -N86 : point 89
  
• Court of Justice - Judgment C -245/19 -N87 : point 89
  
• Court of Justice - Judgment C -245/19 -N88 : point 89
  
• Court of Justice - Judgment C -791/19 -N165 : point 34
  

Dates

Date of the lodging of the application initiating proceedings

• 21/12/2020

Date of the Opinion

• 05/04/2022

Date of the hearing

Information not available

Date of delivery

08/12/2022

References

Publication in the Official Journal

Information not available

Name of the parties

Orde van Vlaamse Balies and Others

Notes on Academic Writings

1. Abenhaïm, Marc: Droits fondamentaux - Secret professionnel des avocats, Europe 2023, n° 2 février, comm. 47 (FR)
2. Dal, Marc: L’arrêt « Orde van Vlaamse Balies e.a. » : une nouvelle consécration du secret professionnel de l’avocat ?, Journal de droit européen 2023, nº 3, p. 126-129 (FR)
3. Maitrot de la Motte, Alexandre: Chronique Droit fiscal de l'Union européenne - 3. La Cour de justice renforce les droits procéduraux des contribuables, Revue trimestrielle de droit européen 2023 n° 2 p. 294 (FR)
4. Salmini Sturli, Enrico ; Henry, Thibault: Extension of EU Legal Professional Privilege : Case C-694/20 Orde Van Vlaamse Balies, Journal of European Competition Law & Practice 2023, Volume 14, Issue 3, p. 165-167 (EN)
5. De Raedt, Sylvie: De grondrechtelijke bescherming van het beroepsgeheim van de advocaat en de fiscale meldplichten: zaak C-694/20, Orde van Vlaamse Balies e.a., arrest van 8 december 2022, S.E.W. : Tijdschrift voor Europees en economisch recht 2023, n° 9, p. 399-403 (NL)
6. Neideck, Philipp Otto: Wie geheim ist geheim? : zum europäischen Anwaltsgeheimnis nach der Entscheidung Orde van Vlaamse Balies : EuGH, Urt. v. 8.12.2022, C-694/20, Neue Zeitschrift für Kartellrecht 2023 p. 351-356 (DE)
7. Steger, Jens ; Schwabach, Jona Nicolas: Das Anwaltsprivileg im Europäischen Kartellrecht : Änderungen durch das Urteil des EuGH in Sachen Orde van Vlaamse Balies u. a. : EuGH, Urt. v. 08.12.2022, C-694/20, Wirtschaft und Wettbewerb 2023 p. 598-603 (DE)
8. Maitrot de la Motte, Alexandre: XI. Fiscalité - Cour de justice, gde ch., 8 décembre 2022, Orde van Vlaamse Balies e.a., aff. C-694/20, ECLI:EU:C:2022:963, Jurisprudence de la CJUE 2022. Décisions et commentaires (Ed. Bruylant - Bruxelles) 2024, p. 642-646 (FR)
9. Papis-Almansa, Marta: The end does not justify the means: on how the secondary EU law infringes the primary EU law in the light of the recent judgments of the CJEU, Intertax 2023, Volume 51, Issue 8/9, p. 611-629 (EN)
10. Boel, Kristof: Is the privilege too privileged? The Orde van de Vlaamse Balies case revisited, Intertax 2024, Volume 52, Issue 11, p. 712-728 (EN)
11. Bontinck, Thierry: La consécration par la C.J.U.E. du secret professionnel de l'avocat dans son activité de conseil, Journal de droit européen 2025, nº 2, p. 50-54 (FR)

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Grondwettelijk Hof - Belgium

Subject-matter

• Fundamental rights
  
• - Charter of Fundamental Rights
  
• Taxation
  
• Approximation of laws
  

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

Procedure and result

• Reference for a preliminary ruling
  

Formation of the Court

Grande chambre (Cour)

Judge-Rapporteur

Passer

Advocate General

Rantos

Language(s) of the Case

• Dutch
  

Language(s) of the Opinion

• French