Judgment of the European Court of Human Rights in the case G.S.B. c. Switzerland. The case concerned the transmission to the US tax authorities of the applicant's bank account details in connection with an administrative cooperation agreement between Switzerland and the USA. The applicant complained that the disclosure of his bank details had amounted to a violation of his right to respect for his private life. The European Court of Human Rights held that there had been no violation of art. 8 and 14 of the European Convention on Human Rights.

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Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

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