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STAHIGLAAF
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CH
Art. 7 Legge federale del 28 settembre 2012 sull'assistenza amministrativa internazionale in materia fiscale (LAAF) - Non entrata nel merito
LAAF; Capitolo 2: Scambio di informazioni su domanda
Art. 7 LAAF · Non entrata nel merito
Non si entra nel merito della domanda se: a. è stata presentata allo scopo di ricercare prove; b. sono richieste informazioni che non sono contemplate dalle disposizioni sull’assistenza amministrativa della convenzione applicabile; oppure c. viola il principio della buona fede, in particolare se si fonda su informazioni ottenute mediante reati secondo il diritto svizzero.
Decisioni giudiziarie che applicano questa disposizione (117)
A-2718/2023 (Art. 7 LAAF)
Swiss Company Ordered to Provide Tax Information to Italy
Outlines grounds for refusing assistance, including errors, omissions, or manifest contradictions in the request.
A-2718/2023 (Art. 7 lett. a LAAF)
Swiss Company Ordered to Provide Tax Information to Italy
Prohibits 'fishing expeditions' in administrative assistance requests.
A-218/2024 (Art. 7 Bst. a StAhiG)
Serbia v. Switzerland: Administrative Assistance in Tax Matters Limited to Post-2020 Period
Establishes that requests made for the purpose of fishing expeditions are inadmissible, and this principle is deemed not violated as the request is specific and linked to ongoing investigations.
A-257/2025 (Art. 7 Bst. a – c StAhiG)
Denmark v. Swiss Bank Account Tax Information Request
Cited as grounds for not entering into an application for assistance.
A-2793/2023 (Art. 7 Bst. a StAhiG)
Switzerland v. Tax Evasion Investigation (India)
Cited to exclude requests made for the purpose of fishing expeditions, meaning the search for evidence without a specific connection to ongoing tax proceedings.
A-5955/2023 (Art. 7 let. a LAAF)
Spain Tax Investigations: Administrative Assistance Confirmed
Cited as the consequence of a request for evidence that constitutes fishing for information.
A-5999/2023 (Art. 7 let. a LAAF)
Spain v. Switzerland: Tax Information Exchange and "Fishing Expeditions"
Used to reject the argument that the request was for 'fishing expeditions'.
A-2549/2022 (Art. 7 Bst. c StAhiG)
India v. Taxpayer: Administrative Assistance for Information Request Upheld
Relates to the principle of good faith and the exclusion of information obtained through criminal acts, although ultimately not applied to dismiss the request.
A-3961/2022 (Art. 7 Bst. a StAhiG)
Switzerland v. France: Administrative Tax Assistance Validated
This provision addresses the inadmissibility of mutual assistance requests in case of 'fishing expeditions'.
A-5195/2020 (art. 7 let. c LAAF)
India Tax Assistance Appeal Dismissed
Cited as a provision that may lead to the inadmissibility of a request for administrative assistance if it violates the principle of good faith, such as when based on information obtained through criminal acts.
A-2720/2023 (Art. 7 Bst. c StAhiG)
Switzerland-India Tax Information Exchange Appeal Dismissed
Establishes the grounds for not entering into a request if it violates the principle of good faith, particularly if based on information obtained through criminal acts under Swiss law.
A-3365/2022 (Art. 7 Bst. a StAhiG)
French Tax Authority Fishing Expedition Claim Rejected
States that a request will not be considered if it is for the purpose of illegitimate tax investigation.
A-827/2021 (Art. 7 lett. a LAAF)
Swiss Federal Court Upholds Tax Information Exchange with Italy
Cited in the context of prohibiting 'fishing expeditions'.
A-3404/2022 (Art. 7 let. a LAAF)
Swiss Court Upholds Tax Information Exchange Despite Residency Dispute
Prohibits the "fishing for information" in administrative assistance requests.
A-3603/2022 (Art. 7 let. b LAAF)
Switzerland Tax Residency Dispute: Administrative Assistance Granted
Cited in the context of commercial secrets and professional secrecy.