La Suisse dans l'accord SCHENGEN : le secret bancaire reste protégé
| Auteur | Thierry Afschrift |
| Fonction | Licencié en droit, de l'Université Libre de Bruxelles |
La Suisse a acceptÈ d'entrer dans l'accord SCHENGEN, ce qui implique de sa part une plus grande collaboration judiciaire et policiËre.
Afin de prÈserver le secret bancaire, la Suisse a nÈanmoins obtenu qu'en matiËre d'impÙts directs, elle ne doive pas prÍter sa coopÈration aux investigations menÈes par les autres pays, sauf lorsqu'il s'agit d'une fraude fiscale au sens du droit suisse, ce qui suppose une ´escroquerie fiscaleª.
ConcrËtement, seules les fraudes impliquant des faux en Ècritures, au sens du droit suisse, pourront faire l'objet, comme c'Ètait dÈj‡ le cas jusqu'‡ prÈsent sur la base de conventions bilatÈrales, d'une assistance des autoritÈs suisses dans le cadre de l'accord SCHENGEN.
En revanche, la Suisse n'a pas obtenu la sauvegarde du secret bancaire en matiËre d'impÙts indirects, ce qui l'obligera ‡ fournir des renseignements et une...
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