Echange de renseignements sur demande : le fisc devra dire dans quelle banque il faudra chercher
Auteur | Thierry Afschrift |
Le Luxembourg et la Suisse ont conclu un certain nombre de conventions avec d’autres pays, portant sur un échange de renseignements « sur demande ».
Les clauses de ces conventions permettront à un Etat disposant d’indices de fraude fiscale concernant un de ses résidents, de demander, spécifiquement pour lui, des renseignements, y compris d’ordre bancaire.
Pour éviter que le fisc étranger aille « à la pêche », le Luxembourg et la Suisse ont exigé que les demandes d’informations concernent des personnes déterminées, et que la banque concernée, si les renseignements sont d’ordre bancaire, soient identifiées.
Plusieurs médias français ont affirmé, au cours des derniers jours, que cette règle ne s’appliquerait pas à la France, laquelle pourrait demander des renseignements d’ordre général concernant une personne, et charger l’administration suisse de chercher, dans les centaines de banques de ce pays, où un compte pourrait se trouver.
L’administration fédérale suisse des contributions a pris officiellement position pour contester formellement cette argumentation. Elle expose dans un communiqué du 14 septembre que « la pêche aux renseignements est toujours exclue, y compris avec la France. Une demande d’assistance doit donc permettre d’identifier...
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