Type: Judgment

Authority: National Courts Constitutional Court (Belgio)

Date: 01/11/2024

Subject: The decision of the Constitutional Court with which the Court annulled some norms of federal, Walloon, of the region of Brussels and of the French community legislation transposing the (EU) Directive 2018/822, which amends Directive 2011/16/EU with regard to the automatic compulsory exchange of information in the tax sector with regard to trans-frontier mechanisms subjected to notice obligation, however suspending the decision on other aspects while pending the judgement of the Court of Justice on the preliminary questions raised by the same Constitutional Court with the decision n. 103/2022 of 15 September 2022

Parties: Association de fait « Belgian Association of Tax Lawyers » et autres, Ordre des barreaux francophones et germanophone, « Orde van Vlaamse balies » et Alain Claes et par Institut des Conseillers fiscaux et des Experts-comptables

Original language: Belgian

Classification: Freedoms - Art. 7 Privacy - Justice - Art. 48 Rights of defence - Art. 49 Principles of legality (nullum crimen, nulla poena sine lege; lighter penalty)

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