Tax Secrecy and Tax Transparency: The Relevance of Confidentiality in Tax Law: Part 1 and 2

Données bibliographiques / Bibliografische DatenPrinter
Source / Fundstelle:IN: Peter Lang, 2013. LXVI, 6 graphs, p.411 a.f.
Année / Jahr:2013
Catégorie / Kategorie:Deutsch, Droit des finances publiques et fiscalité, Droit fiscal, Finanz- und Steuerrecht, français
Mots clef / Schlagworte:Besteuerungsverfahren, Deutschland, Frankreich, Information dissemination, Informationsverbreitung, STEUERRECHT, Tax Law, Taxation procedure, diffusion de l'information, droit fiscal, procédure de taxation

ISBN 978-3-631-62746-4/ 978-3-653-02617-7

The issue of tax secrecy and tax transparency plays a significant role not only in academics, but also in general practice. The collection and treatement of information by tax authorities has been a highly discussed issue in recent years, both in the ambit of national legal communities and supranational organizations, such as the OECD and the EU. The aim of this book is to analyze the approaches taken by different countries to confidentiality arrangements in tax law.  This book now allows the reader to get an overview on the tax treatment in 37 countries.

FRANCE by Thomas Dubut

1. Overview

2. Collection of data

2.1. Tools and other means of enforcement

2.2. Protection of the rights of the taxpayer during data collection

2.3. Confidentiality of the data collected

3.. Specific relationships

3.1. Bank secrecy

3.2. Lawyers, tax advisors/accountants and notaries

3.3. Other types of professional confidentiality and particularly

medical professional secrecy

4. Sharing information domestically

5. Sharing information internationally

5.1. DTCs with an exchange of information clause

5.2. TIEAs

5.3. EU instruments

5.4. Council of Europe

5.5. Domestic rules and case law concerning international exchange

of information

5.6. Tax information exchange in practice

6. Access to taxpayers' data by the public

7. Access to taxpayers' data by individuals

8. Consequences of infringements

8.1. General principles of French case law

8.2. Application of these general principles to cases