Tax Advisors and Professional Secrecy in Directive 2011/16/EU of the Council of February 15, 2011

Authors: Medina Suarez F*

DOI: 10.23880/abca-16000202

Volume 4, Issue 4

Abstract

This article makes a modest and succinct exposition over the situation of tax advisers with the tax administration and their clients in the European Union, referring to professional secrecy as an essential basis of trust with their clients within the content of DIRECTIVE (EU) 2018/822 OF THE COUNCIL, of May 25, 2018 that modifies Directive 2011/16/EU, on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC.

Keywords: Automatic Exchange of Information; Council Directive 2011/16/EU; Reciprocal Administrative Assistance; Administrative Cooperation; Professional Secrecy; European Union

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