Commentary on a court decision regarding attorney-client privilege

The Conseil d'Etat recently Conseil d'Etat its case law regarding the consequences of breaching attorney-client privilege during a tax audit (Council of State, 9th and 10th Chambers, Feb. 28, 2025, No. 486336, Lebon T.). This change appears to giveadministration carte blancheadministration breach this privilege whenever the information obtained does not form the basis for a tax assessment.

Beyond the troubling consequences this decision could have, its compliance with fundamental freedoms—and in particular with European case law—is open to question.

I am pleased to elaborate on these points in the commentary published in this week’s *Revue de droit fiscal*.

Tax audit: breach of attorney-client privilege in the reassessment proposal