La Suisse ne fournira pas d’informations aux Etats qui profitent de données volées
Auteur | Thierry Afschrift |
Le gouvernement suisse vient d’approuver une « ordonnance relative à l’assistance administrative d’après les conventions contre les doubles impositions ».
Ce texte, dont le projet avait déjà été commenté il y a quelques mois, prévoit la manière de laquelle l’administration suisse pourra éventuellement accorder une assistance administrative aux pays étrangers ayant conclu une convention préventive de la double imposition comportant un échange d’informations. Tel est par exemple le cas de la France ou de l’Allemagne, mais pas de la Belgique, dont la convention actuellement en vigueur ne prévoit pas d’échange d’informations, sauf à la demande du contribuable.
Il y est expressément prévu (article 5, 2, b et c) que la demande de l’autorité fiscale étrangère sera rejetée si, soit « elle ne respecte pas le principe de la bonne foi » soit « elle est fondée sur des renseignements qui ont été obtenus ou transmis par des actes punissables selon le droit suisse ».
L’ordonnance vise ainsi de manière claire les pays qui ont obtenu, directement ou indirectement, des renseignements « volés » en Suisse par des employés de banque indélicats.
Par ailleurs, l’ordonnance confirme que la Suisse ne fournira les informations que pour autant que 8 conditions cumulatives soient respectées. Parmi ces conditions, figure le fait que l’Etat étranger doit demander des renseignements concernant une personne dont « l’identification est indubitable » (par exemple il ne peut pas demander...
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