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Art. 4 – Principles

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Art. 4

Principles

1

…11

2

The administrative assistance procedure is carried out swiftly.

3

It is forbidden to provide information on persons not concerned by the request unless this information is foreseeably relevant to the assessment of the tax situation of the person concerned or the legitimate interests of persons who are not persons concerned outweigh the interest of the requesting party in the transmission of the information.12

  1. 11 Repealed by the Annex to the Federal Decree of 18 Dec. 2015 on the Approval and Implementation of the Convention of the Council of Europe and the OECD on Mutual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).
  2. 12 Amended by the Annex to the Federal Decree of 18 Dec. 2015 on the Approval and Implementation of the Convention of the Council of Europe and the OECD on Mutual Administrative Assistance in Tax Matters, in force since 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 1 General Provisions
Language
English (en)
Data status
2023-09-01

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