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Art. 10 – Procurement of information from the information holder

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Art. 10

Procurement of information from the information holder

1

The FTA shall request the information holder to produce the information that is likely to be necessary to respond to the request for administrative assistance. It prescribes a deadline for this.

2

It shall inform the information holder of the content of the request insofar as this is necessary for procurement of the information.

3

The information holder must produce all relevant information that is in its possession or under its control.

4

…25

  1. 25 Repealed by the Annex to the Federal Decree of 18 Dec. 2015 on the Approval and the Implementation of the Convention of the Council of Europe and the OECD on Mutual Administrative Assistance in Tax Matters, with effect from 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585).
Legal act context
SR 651.1 · TAAA · Federal act · Federal Act of 28 September 2012 on International Administrative Assistance in Tax Matters (Tax Administrative Assistance Act, TAAA)
Structure path
Chapter 2 Exchange of Information on Request Section 2 Procurement of Information
Language
English (en)
Data status
2023-09-01

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