La Corte di Strasburgo torna a esprimersi sulla compatibilità con la CEDU delle procedure accertative fondate sull’utilizzo di informazioni finanziarie, confermando che i dati bancari godono della tutela apprestata dall’art. 8 CEDU a garanzia della vita privata. Tale protezione può subire limitazioni qualora sia in gioco la sopravvivenza stessa di un settore economico vitale per…
COUR EUROPEENNE DES DROITS DEL’HOMME TROISIÈME SECTION AFFAIRE G.S.B. c. SUISSE (Requête no 28601/11) ARRÊT STRASBOURG 22 décembre 2015 Cet arrêt deviendra définitif dans les conditions définies à l’article 44 § 2 de la Convention. Il peut subir des retouches de forme. En l’affaire G.S.B. c. Suisse, La Cour européenne des droits de l’homme (troisième…
L’intesa firmata per l’Unione europea dal ministro delle Finanze lettone e dal segretario di Stato elvetico. Un nuovo importante punto messo a segno nella partita contro l’evasione fiscale internazionale. Con la firma dell’accordo tra Svizzera e Unione Europea sullo scambio automatico delle informazioni fiscali, a partire dal 2018, cade definitivamente il segreto bancario elvetico, segnando…
Il cammino verso la trasparenza si arricchisce non soltanto di dichiarazioni di principio ma di fatti concreti. Nuovo step nel processo di violazione del segreto bancario svizzero. La Confederazione elvetica ha pubblicato su internet i nomi di evasori fiscali stranieri, anche di quelli noti e facoltosi. Nell’ ambito di decine di domande di assistenza, l’Amministrazione…
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