Swiss Federal Supreme Court Overturns Lower Court Judgment Rejecting French Request for Bank Account Holder Details

On 13 March 2017, a judgment of the Swiss Federal Supreme Court was published concerning an administrative assistance request from the French tax authority. The case involved an initial request in December 2012 and a follow-up request in December 2013 for a list of taxpayers that are subject to investigation involving evasion and undeclared accounts with an unnamed bank (reportedly UBS). This i…
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