On 29 April 2010 Advocate General Kokott gave her opinion in Akzo-Nobel Chemicals Ltd ('Akzo') and Akcros Chemicals Ltd ('Akcros') v European Commission (Case C-550/07 P) reaching the conclusion that legal professional privilege does not apply to communications between clients and their in-house lawyers. If the opinion is followed by the Court it could have implications for HMRC in the receipt of its own legal advice.
About the case
In Akzo the European Commission began proceedings in its capacity as a competition authority. During a search of the business premises of Akzo and Akcros documents were taken by the Commission. These included emails between Akzo and Akcros and their in-house lawyer (a member of the Netherlands Bar). Akzo and Akcros regarded these as legally privileged. The Commission refused to accept the documents were privileged and so Akzo and Akcros brought...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
Home >Articles > Akzo: another twist in legal privilege
Akzo: another twist in legal privilege
Jane Bailey on Akzo and legal privilege
On 29 April 2010 Advocate General Kokott gave her opinion in Akzo-Nobel Chemicals Ltd ('Akzo') and Akcros Chemicals Ltd ('Akcros') v European Commission (Case C-550/07 P) reaching the conclusion that legal professional privilege does not apply to communications between clients and their in-house lawyers. If the opinion is followed by the Court it could have implications for HMRC in the receipt of its own legal advice.
About the case
In Akzo the European Commission began proceedings in its capacity as a competition authority. During a search of the business premises of Akzo and Akcros documents were taken by the Commission. These included emails between Akzo and Akcros and their in-house lawyer (a member of the Netherlands Bar). Akzo and Akcros regarded these as legally privileged. The Commission refused to accept the documents were privileged and so Akzo and Akcros brought...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")