On 8 December 2022, the Court of Justice of the EU rendered its first judgment with respect to the EU directive n° 2018/822 of 25 May 2018, i.e., DAC 6. The CJEU ruled that the legal obligation for a lawyer-intermediary, subject to legal professional privilege, to inform other intermediaries is invalid in light of the right to privacy, as protected by Article 7 of the Charter of Fundamental Rights of the European Union.
Renaud Jaune has joined Baker McKenzie Paris as Senior Counsel in September 2020. He is a member of the Compliance & Investigations team of the Paris office. He brings his unique experience as a former senior member of the French Anti-corruption Agency (AFA). Before joining the Firm, Renaud was deputy director of the AFA where he promoted anti-corruption compliance policies both for public and private entities. He also significantly contributed to the development of international cooperation in the fight against corruption. During his tenure as a member the AFA’s leadership team, he helped define France’s strategy to combat corruption. His experience also covers general corporate taxation, transfer pricing and international taxation, reporting obligations, DAC 6, tax litigations, tax audits and local taxation. Renaud has held several positions in the French Tax and Public Finance administrations. Beginning as an inspector in the French directorate competent on the tax audit of the largest companies, he held various positions in the ministry and acquired a strong experience in legislation and ruling processes. He notably served in the Tax Legislation Service as head of unit E1, in charge of negotiating international tax treaties and mutual agreement procedures. Renaud also served as a Judge in the French administrative Supreme Court (“Conseil d’Etat”) and Legal Advisor to the Government.