E-28/25 Iceland Revenue and Customs v ADVEL Attorneys
Klik hier voor het dossier van het EVA-hof (voor zover beschikbaar).
Deadlines: Motivation ministry: 4 februari 2026 Written observations: 20 maart 2026
Keywords: tax authority, client-lawyer confidentiality Subject: EEA Agreement: Article 36.
Facts of the case: The plaintiff ‘Icelandic Revenue and Customs’, undertakes tax supervision pursuant to the national Income Tax Act, and wants the defendant (‘ADVEL Attorneys’) to hand over a record of the clients to whom the firm has provided tax advice (or other related services). The defending law firm denied the request and stated that the requested information was subject to the protection of privacy and handing over the information would constitute a breach of the duty of lawyers to maintain confidentiality.
Request for an advisory opinion: Is it compatible with the EEA Agreement, in particular with its Article 36 concerning the freedom to provide services, to set aside the duty of lawyers under Article 22 of the Act on Professional Lawyers No 77/1998 to maintain confidentiality, based on a request by the tax authorities to hand over a record that lawyers are required to keep pursuant to Article 94(4) of the Income Tax Act No 90/2003, in the absence of any connection between that request and a specific investigation directed against a lawyer's particular client or clients?
Cited (recent) case-law: E-1/24 and E-7/24 TC and AA.
Policy Area: FIN-fiscaal; JenV
