Professional Secrecy in the Era of the Administrative Cooperation Directive: Ordre des Avocats du Barreau de Luxembourg (Case C-432/23)

In this note, the author discusses the concept of professional secrecy and its co-existence with the Directive on Administrative Cooperation (2011/16) (DAC) in light of the recent CJEU decision in Ordre des avocats du barreau de Luxembourg (Case C-432/23), which deals with legal professional secrecy, specifically.