EU: CJEU General Court judgment that Code of Conduct Group not covered by general presumption of confidentiality
Although certain exceptions may apply.
The General Court of the Court of Justice of the European Union (CJEU) on November 3, 2025, held (case T-255/24) that no general presumption of confidentiality applies to documents of the Code of Conduct Group.
Summary
An applicant requested access to emails and documents of the Code of Conduct Group (Business Taxation) exchanged between several member states and the European Commission (EC) relating to the revision of the EU Code of Conduct. The EU Council denied access on the basis of Article 4(1)(a) of Regulation (EC) No 1049/2001, citing protection of international relations and the financial, monetary, or economic policy of the Union and the member states.
The General Court rejected the Council’s reasoning and held that no general presumption of confidentiality applies to documents of the Code of Conduct Group. The Court found that:
- The requested documents were not part of a file relating to ongoing administrative or judicial proceedings, and thus could not automatically justify refusal of access.
- The Council had not demonstrated the existence of specific rules governing access to documents concerning the revision of the Code of Conduct capable of justifying a general presumption of confidentiality.
- The fact that the work of the Code of Conduct Group is confidential under Council conclusions cannot override the principle of public access to EU documents.
Nevertheless, the court accepted that certain exceptions may apply, and partially upheld the Council’s refusal for specific passages of the documents when disclosure could:
- Undermine the proper conduct of international relations, including negotiations with third countries,
- Affect the EU’s position in international tax forums, or
- Reveal sensitive elements of the financial, monetary, or economic policy of the EU or member states, particularly when member state positions were not fully reflected in the final text adopted by the Code of Conduct Group.
Read a November 2025 report prepared by KPMG’s EU Tax Centre