{"id":326,"date":"2025-10-30T17:37:34","date_gmt":"2025-10-30T15:37:34","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=326"},"modified":"2026-04-07T18:18:24","modified_gmt":"2026-04-07T16:18:24","slug":"austausch-von-informationen-nutzbare-daten-ohne-grenzen-fur-den-ersuchenden-staat","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/de\/echange-de-renseignements-donnees-exploitables-sans-limites-par-letat-requerant\/","title":{"rendered":"Informationsaustausch \u2013 grenzenlose nutzbare Daten f\u00fcr den ersuchenden Staat?"},"content":{"rendered":"

Der ersuchende Staat bittet die Schweiz um verschiedene Informationen \u00fcber die Unternehmen A und B. Die Unternehmen A und B haben sich von nahestehenden Unternehmen, den Unternehmen C und D mit Sitz in einem Drittland, beliefern lassen. Der ersuchende Staat bittet die Schweiz um verschiedene Informationen, die es erm\u00f6glichen festzustellen, ob die zwischen den verschiedenen Unternehmen vereinbarten Preise Fremdpreise sind.

\ud83d\udc49 Die AFC kommt der Bitte um Amtshilfe nach.

Die Bundesrichter (TAF) erinnern die AFC an den Grundsatz der Zweckbindung, n\u00e4mlich dass die Vorinstanz die ersuchende Beh\u00f6rde im Rahmen des vorliegenden Amtshilfeverfahrens explizit auf die Einschr\u00e4nkungen bei der Verwendung der \u00fcbermittelten Informationen und die Geheimhaltungspflichten gem\u00e4ss Art. 22 MWSTG hinzuweisen hat. Insbesondere hat sie darauf hinzuweisen, dass die Informationen nur in Verfahren gegen die betroffenen Personen f\u00fcr den im Ersuchen erw\u00e4hnten Tatbestand verwendet werden d\u00fcrfen und sie gem\u00e4ss Art. 22 MWSTG geheim zu halten sind.

Das Urteil ist deutsch. Der Kl\u00e4gerstaat ist die Ukraine.<\/p>\n\n\n\n

TAF, Aktenzeichen A-4119-2025, vom 30. Oktober 2025<\/p>","protected":false},"excerpt":{"rendered":"

\ud83d\udc49 L’Etat requ\u00e9rant demande \u00e0 la Suisse diff\u00e9rentes informations sur les soci\u00e9t\u00e9s A et B. Les soci\u00e9t\u00e9s A et B se sont fournie aupr\u00e8s de soci\u00e9t\u00e9s proches, les soci\u00e9t\u00e9s C et D, sise dans un pays tiers. L’Etat requ\u00e9rant demande \u00e0 la Suisse diff\u00e9rentes informations permettant de d\u00e9terminer si les prix convenus entre les diff\u00e9rentes […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-326","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nEchange de renseignements - donn\u00e9es exploitables sans limites par l'Etat requ\u00e9rant? - de le Court<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dlctax.ch\/de\/austausch-von-informationen-nutzbare-daten-ohne-grenzen-fur-den-ersuchenden-staat\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Echange de renseignements - donn\u00e9es exploitables sans limites par l'Etat requ\u00e9rant? - de le Court\" \/>\n<meta property=\"og:description\" content=\"\ud83d\udc49 L’Etat requ\u00e9rant demande \u00e0 la Suisse diff\u00e9rentes informations sur les soci\u00e9t\u00e9s A et B. 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