The Constitutional Court of Belgium has requested a preliminary ruling from the Court of Justice of the EU (CJEU) about exceptions to reporting tax arrangements under the EU Council’s Directive 2018/822 (DAC6).

On February 19, 2021, The Belgium high court, Grondwettelijk Hof, filed a request for an opinion from the CJEU (case C-694/20) regarding a DAC6 issue that the Flemish Bar Council and Belgian Association of Tax Lawyers raised on December 21 2020.

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