In this CFE Opinion Statement, submitted to the EU Institutions in February 2025, the CFE ECJ Task Force comments on the CJEU’s decision of 8 December 2022 in Orde van Vlaamse Balies (Case C-694/20) and of 29 July 2024 in Belgian Association of Tax Lawyers (Case C-623/22), in which the Court concludes that the obligation established for lawyers to communicate their waiver to report to other intermediaries violates the right to respect for private life, while the same obligation established for other intermediaries does not. At the same time, it considers that the obligation to report certain cross-border tax planning schemes did not violate the principles of equality and non-discrimination, nor the principles of legal certainty and legality in criminal matters, nor the right to a fair trial.