Opinion of Advocate General Kokott delivered on 30 May 2024.#F SCS and Ordre des avocats du Barreau de Luxembourg v Administration des contributions directes.#Request for a preliminary ruling from the Cour administrative.#Reference for a preliminary ruling – Administrative cooperation in the field of taxation – Directive 2011/16/EU – Exchange of information on request – Decision ordering a lawyer to communicate information – Legal professional privilege – Article 7 and Article 52(1) of the Charter of Fundamental Rights of the European Union.#Case C-432/23.