{"id":32856,"date":"2019-07-30T13:55:00","date_gmt":"2019-07-30T11:55:00","guid":{"rendered":"https:\/\/new.jncavocats.ch\/?post_type=actualite&#038;p=32856"},"modified":"2024-04-18T11:50:51","modified_gmt":"2024-04-18T09:50:51","slug":"judgement-of-the-federal-court-of-july-26-2019-regarding-administrative-assistance-in-tax-matters","status":"publish","type":"actualite","link":"https:\/\/jncavocats.ch\/en\/actualite\/judgement-of-the-federal-court-of-july-26-2019-regarding-administrative-assistance-in-tax-matters\/","title":{"rendered":"Judgement of the Federal Court of July 26 2019 regarding administrative assistance in tax matters"},"content":{"rendered":"\n<p><strong>In a judgement dated July 26th 2019 (2C_653 \/ 2018), the Federal Court (FC) approved the transmission of data concerning approximately 40\u2019000 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:<\/strong><\/p>\n\n\n\n<p><a href=\"https:\/\/www.bger.ch\/files\/live\/sites\/bger\/files\/pdf\/Medienmitteilungen\/fr\/2C_653_2018_Intranet_f_1.pdf\">https:\/\/www.bger.ch\/files\/live\/sites\/bger\/files\/pdf\/Medienmitteilungen\/fr\/2C_653_2018_Intranet_f_1.pdf<\/a><\/p>\n","protected":false},"author":5,"template":"","auteur":[],"droit":[216],"class_list":["post-32856","actualite","type-actualite","status-publish","hentry","droit-tax-law"],"_links":{"self":[{"href":"https:\/\/jncavocats.ch\/en\/wp-json\/wp\/v2\/actualite\/32856","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/jncavocats.ch\/en\/wp-json\/wp\/v2\/actualite"}],"about":[{"href":"https:\/\/jncavocats.ch\/en\/wp-json\/wp\/v2\/types\/actualite"}],"author":[{"embeddable":true,"href":"https:\/\/jncavocats.ch\/en\/wp-json\/wp\/v2\/users\/5"}],"wp:attachment":[{"href":"https:\/\/jncavocats.ch\/en\/wp-json\/wp\/v2\/media?parent=32856"}],"wp:term":[{"taxonomy":"auteur","embeddable":true,"href":"https:\/\/jncavocats.ch\/en\/wp-json\/wp\/v2\/auteur?post=32856"},{"taxonomy":"droit","embeddable":true,"href":"https:\/\/jncavocats.ch\/en\/wp-json\/wp\/v2\/droit?post=32856"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}