The Resource Automatisierter Abruf von Kontodaten = Automatic access to bank account data

Automatisierter Abruf von Kontodaten = Automatic access to bank account data

Label
Automatisierter Abruf von Kontodaten = Automatic access to bank account data
Title
Automatisierter Abruf von Kontodaten = Automatic access to bank account data
Creator
Subject
Language
eng
Summary
In Germany in December 2003 the tax act "Gesetz zur Förderung der Steuerehrlichkeit" passed parliament. This tax act combines the temporary amnesty for evaded taxes starting from 1. 1. 2004 until 31. 3. 2005 with the introduction of an automated access to dates of accounts of the tax payers. Starting from 1. 4. 2005 the tax authorities and the authorities granting social contributions have the right to access to basic dates of the accounts (e. g. account number, date of installation of the respective account, name of account holder). The tax authorities published an extensive decree dated 10. 3. 2005. Several persons (a credit institution, an advocate and notary, a person receiving housing allowances and a person receiving social welfare) have lodged proceedings with the Federal Constitutional Court and have - unsuccessfully - sought an injunction bearing the provisions regarding the automated access entering into force. The Court declined that injunction (decision dated 23. 3. 2005)."
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 15 (2005),
http://library.link/vocab/creatorName
Suhrbier-Hahn, U
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • case law
  • bank secrecy
Label
Automatisierter Abruf von Kontodaten = Automatic access to bank account data
Instantiates
Publication
Label
Automatisierter Abruf von Kontodaten = Automatic access to bank account data
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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