Viziunea jurisprudențială recentă asupra antagonismului secret profesional – obligație de informare în ipoteza suspiciunii de fraudă fiscală
The Recent Jurisprudential View on the Antagonism Professional Secret – Obligation to Inform in Case of Suspicion of Tax Fraud

Summary/Abstract: The paper analyzes, from a theoretical perspective and, above all, from the perspective of recent jurisprudence,the regulations regarding ethics and professional deontology and the respect of professional discretion, in the hypothesis that professionals who provide legal assistance in the financial field are directly affected by the obligation to inform or report.Based on the imperative rules of the EU legislation and in the light of the provisions of the DAC6 Directive,the research deepens the contradictions that appear between the obligation to respect ethical conduct and the obligation to disclose information regarding transactions that violate financial discipline. The legal framework in force establishes that the potential fraudulent nature of a financial operation entails the obligation to inform the competent authorities, an obligation incumbent on the intermediaries involved in any stage of the respective operation. The broad legal regulation of EU law dramatically modifies the legal nature of professional secrecy, regulated mainly by the national law of the member states, affecting the scope of the regulation and the purpose envisaged when the domestic law was adopted. Hence the motivation for further research on the arguments regarding the ranking of legal norms that protect the fundamental rights and freedoms of citizens,against the higher interest of protecting the legal framework for carrying out legal financial operations. From this perspective, the relevant ECtHR jurisprudence is of interest, in the context where fundamental rights and freedoms seem to be threatened. The recent solution of the CJEU under analysis, as well as its effects on the legal systems of the member states, highlights the conflict between regulations at different levels, when the obligation to inform counterbalances the legal protection of the fundamental rights and freedoms of citizens.The conclusions of the research are supplemented with proposals regarding directions for modification of the normative framework in force.

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