The Resource AX and others v Federal Tax Administration : 2C_269/2013

AX and others v Federal Tax Administration : 2C_269/2013

Label
AX and others v Federal Tax Administration : 2C_269/2013
Title
AX and others v Federal Tax Administration : 2C_269/2013
Contributor
Subject
Language
eng
Summary
Judgment by the Federal Court, judgment date 5 July 2013. The USA Internal Revenue Service filed requests for administrative assistance with the Swiss Federal Tax Administration. One request was for details of accounts held at Credit Suisse by American taxpayers. The other concerned certain US taxpayers who owned letterbox companies which in turn held accounts at Credit Suisse. The taxpayers objected that the requests were invalid as they did not name particular taxpayers and did not comply with art. 6 and 8 of the European Convention of Human Rights. The court decided otherwise. The procedure for judicial assistance was of an administrative rather than a criminal nature. The quarantees of the European Convention of Human Rights therefore did not apply
Citation source
In: International tax law reports. - London. - Vol. 16 (2013),
Geographic coverage
  • Europe
  • North America
Language note
  • English
  • German
http://library.link/vocab/relatedWorkOrContributorName
Baker, P
http://library.link/vocab/subjectName
  • case law
  • tax treaty
  • mutual assistance
  • human rights
  • exchange of information
  • tax fraud
Label
AX and others v Federal Tax Administration : 2C_269/2013
Instantiates
Publication
Label
AX and others v Federal Tax Administration : 2C_269/2013
Publication

Library Locations

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      52.3736660 4.9336932
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