Monday, 29 July 2024
EU Judgment in Case C-623/22 Belgian Association of Tax Lawyers and Others
(Taxation)
Directive 2011/16/UE stipulates that all intermediaries and, failing that, the taxpayer, involved in potentially aggressive cross-border tax arrangements (which may lead to tax evasion or fraud) must be declared to the competent tax authorities (hereinafter referred to as the “obligation to declare”).
In 2020, organisations of lawyers and tax advisers and the Bar Associations referred the matter to the Belgian Constitutional Court. In their view, the Belgian law transposing the EU directive should be annulled because, in their view, said infringes a number of provisions of the Charter of Fundamental Rights of the European Union and general principles of EU law.
The Belgian Constitutional Court has decided to refer questions to the Court of Justice for a preliminary ruling.
Montag, 29. Juli 2024
Urteil des EU-Gerichtshofs in der Rechtssache C‑623/22 Belgian Association of Tax Lawyers u. a.
Meldepflicht bei potenziell aggressiven grenzüberschreitenden Steuerplanungsgestaltungen
Mit der Richtlinie 2018/822 wurde für bestimmte Intermediäre und Steuerpflichtige die Pflicht eingeführt, den zuständigen Behörden der Mitgliedstaaten potenziell aggressive grenzüberschreitende Steuerplanungsgestaltungen zu melden. Zu den Intermediären zählen, laut der Europäischen Kommission, u.a. Berater, Rechtsanwälte, Finanz-(Investment‑)berater, Wirtschaftsprüfer, Solicitors, Finanzinstitute, Versicherungsvermittler und Unternehmensgründungsbevollmächtigte.
Die Belgian Association of Tax Lawyers, der Ordre des barreaux francophones et germanophone, der Orde van Vlaamse Balies u. a. sowie das Institut des conseillers fiscaux et des experts-comptables haben beim belgischen Verfassungsgerichtshof Klage auf Nichtigerklärung des Gesetzes erhoben, mit dem diese Richtlinie in belgisches Recht umgesetzt wurde. Sie machen geltend, dass die Richtlinie gegen die EU-Grundrechte-Charta und gegen allgemeine Grundsätze des Unionsrechts verstoße.
Der belgische Verfassungsgerichtshof hat den EuGH hierzu um Vorabentscheidung ersucht.
Generalanwalt Emiliou ist in seinen Schlussanträgen vom 29. Februar 2024 zu dem Ergebnis gelangt, dass seine Prüfung nichts ergeben habe, was die Gültigkeit der Richtlinie bezüglich des verpflichtenden automatischen Informationsaustauschs im Bereich der Besteuerung über meldepflichtige grenzüberschreitende Gestaltungen in Frage stellen könnte.
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