The EU Court of Justice ("CJEU") has recently clarified the scope of legal professional privilege ("LPP") under EU law. [1] The CJEU ruled that LPP applies to all communications between EEA-qualified external lawyers [2] and their clients, and is not limited to advice relating to the exercise of the rights of defense. This ruling provides an important clarification at a time when there is a resurgence of dawn raids across Europe following the COVID-19 pandemic. Background The case concerned EU Directive 2011/16/EU on administrative cooperation against tax avoidance and evasion (the "Directive") that established a system of cooperation between Member States' national tax authorities. The Directive included a provision requiring all intermediaries (natural or legal persons assisting the

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