⚖️ Lawyers’ professional secrecy case 🖋 On September 26, 2024, the ECJ issued its judgment in the case C-432/23 (Ordre des avocats du Barreau de Luxembourg). 💡 Decision: "Article 7 of the Charter of Fundamental Rights of the European Union should be interpreted as meaning that a legal consultation by a lawyer in matters of company law falls within the scope of the enhanced protection of communications between a lawyer and his client, guaranteed by that article, so that a decision ordering a lawyer to provide the administration of the requested Member State, for the purposes of an exchange of information on request provided for by Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC, with all the documentation and information relating to his relations with his client, relating to such a consultation, constitutes an interference with the right to respect for communication between a lawyer and his client, guaranteed by that article." 🇪🇺 #taxlaw #caselaw #ecj #charter #lawyers #confidentiality #fundamentalrights #luxembourg #legalnews
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Read on if you need to know about international tax and inheritance planning.
New publication | International Comparative Legal Guides (ICLG) 📃 Planning for the future? The International Comparative Legal Guide - Private Client 2025 is here to help! Curated in association with Edward Reed and Robin Vos of Macfarlanes, the 2025 edition covers common issues in private client laws including pre-entry tax planning, connection factors, taxation issues on inward investment, succession planning, trusts and foundations, immigration issues and tax treaties across 24 jurisdictions. Additionally, this year's Guide contains seven expert analysis chapters, which explore several facets of private client law. Thank you to all contributing firms: Macfarlanes | Society of Trust and Estate Practitioners (STEP) | Broadfield | Katten Muchin Rosenman LLP | Dasein Advisors, LLC | Pandev Law, LLC| Gianni & Origoni | Fintax Andorra | Tiberghien Lawyers | MJM Limited | Landing Law Offices | Andreas Th. Sofokleous LLC | TIRARD NAUDIN | POELLATH | ISOLAS LLP | Zepos & Yannopoulos | Praxis | AVYA Law Firm | Mori Hamada & Matsumoto | Ospelt & Partner Attorneys at Law Ltd. | Baker McKenzie | Galicia Mexico | GARDETTO LAW OFFICES | Tomczykowski Tomczykowska | Leal Figueiredo & Associados - Sociedade de Advogados, SP, RL | WongPartnership LLP | Monereo Meyer Abogados | Walder Wyss Ltd. | Proskauer Rose LLP 🔗 https://lnkd.in/e_mydzR6 #PrivateClient
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New publication | International Comparative Legal Guides (ICLG) 📃 Planning for the future? The International Comparative Legal Guide - Private Client 2025 is here to help! Curated in association with Edward Reed and Robin Vos of Macfarlanes, the 2025 edition covers common issues in private client laws including pre-entry tax planning, connection factors, taxation issues on inward investment, succession planning, trusts and foundations, immigration issues and tax treaties across 24 jurisdictions. Additionally, this year's Guide contains seven expert analysis chapters, which explore several facets of private client law. Thank you to all contributing firms: Macfarlanes | Society of Trust and Estate Practitioners (STEP) | Broadfield | Katten Muchin Rosenman LLP | Dasein Advisors, LLC | Pandev Law, LLC| Gianni & Origoni | Fintax Andorra | Tiberghien Lawyers | MJM Limited | Landing Law Offices | Andreas Th. Sofokleous LLC | TIRARD NAUDIN | POELLATH | ISOLAS LLP | Zepos & Yannopoulos | Praxis | AVYA Law Firm | Mori Hamada & Matsumoto | Ospelt & Partner Attorneys at Law Ltd. | Baker McKenzie | Galicia Mexico | GARDETTO LAW OFFICES | Tomczykowski Tomczykowska | Leal Figueiredo & Associados - Sociedade de Advogados, SP, RL | WongPartnership LLP | Monereo Meyer Abogados | Walder Wyss Ltd. | Proskauer Rose LLP 🔗 https://lnkd.in/e_mydzR6 #PrivateClient
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📃 Planning for the future? The International Comparative Legal Guide - Private Client 2025 is here to help! Curated in association with Edward Reed and Robin Vos of Macfarlanes, the 2025 edition covers common issues in private client laws including pre-entry tax planning, connection factors, taxation issues on inward investment, succession planning, trusts and foundations, immigration issues and tax treaties across 24 jurisdictions. Additionally, this year's Guide contains seven expert analysis chapters, which explore several facets of private client law. Thank you to all contributing firms: Macfarlanes | Society of Trust and Estate Practitioners (STEP) | Broadfield | Katten Muchin Rosenman LLP | Dasein Advisors, LLC | Pandev Law, LLC| Gianni & Origoni | Fintax Andorra | Tiberghien Lawyers | MJM Limited | Landing Law Offices | Andreas Th. Sofokleous LLC | TIRARD NAUDIN | POELLATH | ISOLAS LLP | Zepos & Yannopoulos | Praxis | AVYA Law Firm | Mori Hamada & Matsumoto | Ospelt & Partner Attorneys at Law Ltd. | Baker McKenzie | Galicia Mexico | GARDETTO LAW OFFICES | Tomczykowski Tomczykowska | Leal Figueiredo & Associados - Sociedade de Advogados, SP, RL | WongPartnership LLP | Monereo Meyer Abogados | Walder Wyss Ltd. | Proskauer Rose LLP 🔗 https://lnkd.in/e_mydzR6 #PrivateClient
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Here at UK200Group, we have a cooperation agreement with Abogados Iurisgal International Network of Law Firms, the purpose of which is to facilitate access to international lawyers around the World in around sixty countries. Members are professionally qualified lawyers regulated in their respective jurisdictions, and they can be approached to assist UK200Group members who have clients wishing to do business in those jurisdictions. Members of Iurisgal cover all aspects of corporate and commercial law, with the capacity to offer specialist tax support. UK200Group members can find out more about Iurisgal and what they offer by logging onto the Knowledge Hub here: https://lnkd.in/eZMuZ9RF
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NEWS - CASES & LACAMBRA│ Great news! We have been nominated as one of the Spanish best firms in Tax Advice for the practice of Business Law in the IX Expansión Jurídico Awards. Specialization is essential when diferent practices are advised due to the challenging matters and transactions in our country. Therefore, it is crucial for Spanish law firms to have highly qualified lawyers in different areas from the perspective of a multidisciplinary law firm. Congratulations to our team! #CLTeam #LegalNews #CLAwards #TaxTeam
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⚖ Professional secrecy of a lawyer - Court of Justice of the European Union 🗃 In a recent opinion, Advocate General Kokott clarifies the extent of legal professional privilege protection under the exchange of information mechanism. 💡 On 30 May 2024, Advocate General Kokott delivered her opinion in case C-432/23, involving the Luxembourg Bar (ORDRE DES AVOCATS DU BARREAU DU LUXEMBOURG), concerning a request for a preliminary ruling, raising the question as to whether and, if so, under what conditions, a tax administration may seek disclosure from a lawyer in the context of an exchange of information foreseen by the Council Directive 2011/16/EU on administrative cooperation in the field of direct taxation (“DAC”). 🔇 The conclusions (proposals for the Court´s answers) are the following: 📌 Legal advice provided by a law firm, even on matters of company law – for example on setting up a corporate investment structure – falls within the scope of the protection afforded by legal professional privilege as guaranteed by Article 7 of the Charter of Fundamental Rights of the European Union. 📌 A decision of the competent tax authority ordering a law firm to disclose information in the context of an exchange of information on request whereby that authority, broadly speaking, calls for the production of all documentation relating to certain transactions and its involvement in those transactions constitutes interference with the right to respect for communications between lawyers and their clients that is guaranteed by Article 7 of the Charter. 📌 Council Directive 2011/16/EU (DAC) is compatible with Article 7 and Article 52(1) of the Charter, in so far as it does not include, beyond Article 17(4), any provision which formally permits interference with the confidentiality of exchanges between lawyers and their clients in the context of the system of exchange of information on request and which itself defines the scope of the limitation on the exercise of the right in question. This is because Article 17(4) of Directive 2011/16 gives the Member States sufficient discretion to fulfil the requirements of Article 7 of the Charter. 📌 The national legislation of each Member State can and must stipulate the conditions, the scope and the limits of the duty to cooperate incumbent on lawyers, as information holders, in the context of the exchange of information on request under Directive 2011/16. In so doing, national law must, in particular, enable the competent authority to strike a balance on a case-by-case basis between the objectives in the general interest, on the one hand, and the protection afforded by legal professional privilege, on the other. Since Luxembourg law does not allow for such a balance to be struck in matters of tax law, Article 7 of the Charter precludes the application of the national law to that extent. #caselaw #cjeu #advocategeneral #opinion #professionalsecrecy #lpp #legalprivilege #tax #eulaw #taxlaw #court
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In two weeks, our lawyers from our cross-border private client and French law team will be heading to Trier, Germany for the Academy of European Law ERA Annual Conference on European Succession Law. Consultant and notary public Christopher Salomons will be speaking at the conference, while partner Andrew Godfrey and legal director Patrick Delas will also be attending. The popular conference will feature speakers and attendees from across Europe and cover practical problems in estate-planning, principally cases with cross-border implications. In addition, other areas of focus will be recent CJEU case law, the functioning of the European Certificate of Succession, wills and successions connected to third states, related tax law implications and digital legacies. Interested in meeting up? Get in touch with our attendees to arrange. #CrossBorder #EuropeanSuccessionLaw #PrivateClientLaw #FrenchLaw #ERA
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Monereo Meyer Abogados, a law firm specializing in international legal services in Spain, has announced the addition of four highly skilled attorneys to its Real Estate, Corporate, and Tax departments. This strategic move underscores the firm’s commitment to meeting the complex needs of its primarily German, Austrian, and Swiss clientele with business interests and operations in Spain. In Madrid, the Real Estate team welcomes Alberto Rodríguez García, a senior associate with over a decade of expertise in real estate, contractual, and procedural law. The Corporate department sees two new additions. Mariana Gonzalez Raggi joins the firm’s Barcelona office, bringing significant experience in corporate law, mergers and acquisitions, and commercial agreements. Javier Coll Sempere reinforces the Madrid Corporate team, specializing in corporate, contractual, and civil law. In Madrid, the Tax department welcomes Elsa Ochoa Acereda, a senior associate with expertise in international and domestic tax law. #IberianLawyer #incorporation #legalservices #lawfirm #lawyers Read the full article -->https://lnkd.in/dWVrXuWu
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🏆 We're thrilled to announce that, once again, the Penteris tax team has been recognised by the prestigious Legal 500. 🏆 The 2024 Legal 500 rankings confirmed our commitment to providing high-quality tax and legal advice to our clients. 🏆 Penteris Head of Tax Piotr Prokocki said: "To have achieved all that we have in such a short space of time is brilliant. Many thanks to our clients." #penteris #poland #rankings #recognition #toplawfirm #thebest #lawyers #investing #tax #taxlaw #taxadvisor #taxlawyer #europe #centraleurope #corporate #investment
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Andersen Global strengthens its presence in Asia Pacific through a Collaboration Agreement with leading commercial law firm Howards Lawyers in Fiji.
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