La levée du secret bancaire: recours devant la Cour Constitutionnelle
Auteur | Thierry Afschrift |
Une association de défense des contribuables a récemment introduit un recours en annulation devant la Cour Constitutionnelle, des dispositions de la loi du 14 avril 2011 qui autorise l’administration, sous certaines conditions, à provoquer la levée du secret bancaire.
Le fondement essentiel de ces recours est la contrariété d’une atteinte au secret bancaire qui n’est pas décidée par un juge, avec l’article 8 de la Convention européenne des Droits de l’Homme.
Cette disposition garantit, au titre de droit de l’homme, le droit à la vie privée, et soumet toute atteinte à ce droit à des conditions cumulatives. Il ne suffit pas, en vertu de l’article 8, al. 3 de la Convention, que l’atteinte à la vie privée résulte de la loi. Il faut en outre que cette loi soit « nécessaire au bien-être économique du pays ».
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