Judgement of the Federal Court of July 26 2019 regarding administrative assistance in tax matters
30/07/2019
In a judgement dated July 26th 2019 (2C_653 / 2018), the Federal Court (FC) approved the transmission of data concerning approximately 40’000 UBS accounts to the French tax authorities. Essentially, the FC considered that the French request does not constitute a fishing expedition and that the French authorities respect the principle of specialty. As a consequence, the FC admits the appeal of the Federal Tax Administration and overturns the previous judgment of the Federal Administrative Court of 30 July 2018:
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