{"id":264,"date":"2025-07-24T17:24:10","date_gmt":"2025-07-24T15:24:10","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=264"},"modified":"2026-04-07T18:26:58","modified_gmt":"2026-04-07T16:26:58","slug":"mon-nom-apparait-dans-les-documents-de-lassistance-fiscale-internationale-quels-sont-mes-droits","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/en\/mon-nom-apparait-dans-les-documents-de-lassistance-fiscale-internationale-quels-sont-mes-droits\/","title":{"rendered":"My name appears in international tax assistance documents, what are my rights?"},"content":{"rendered":"

\ud83d\udc49 La recourante apprend qu’une demande d’assistance administrative (fiscale) avait \u00e9t\u00e9 d\u00e9pos\u00e9e et que son nom appara\u00eet dans les documents pr\u00e9vus \u00e0 \u00eatre remis au fisc \u00e9tranger. La recourante demande \u00e0 l’AFC d’\u00eatre partie \u00e0 la proc\u00e9dure.

\ud83d\udc49 L’AFC rejette la requ\u00eate de la recourante au motif qu’elle n’est pas la personne concern\u00e9e par la demande d’assistance, qu’elle n’est pas titulaire de la relation bancaire et qu’elle ne b\u00e9n\u00e9fice d’aucun int\u00e9r\u00eat digne de protection.

\ud83d\udc49 Les juges f\u00e9d\u00e9raux rappelle qu’avoir son nom sur les documents \u00e0 transmettre \u00e0 l’Etat requ\u00e9rant ne suffit pas \u00e0 lui seul de justifier un caviardage. La LDP et la LOGA concr\u00e9tisent l’art. 13 Cst qui prot\u00e8ge le droit \u00e0 la sph\u00e8re priv\u00e9e.

\ud83d\udc49 En l’esp\u00e8ce, la recourante est seulement partie payeuse et partie r\u00e9cipendiaire de diverses transactions bancaires, ce qui ne constitue pas un int\u00e9r\u00eat digne de protection.

\ud83d\ude44 Pour les \u00e2mes prudes, la recourante est une soci\u00e9t\u00e9 et non la ma\u00eetresse du titulaire du compte bancaire vis\u00e9 par la demande d’assistance administrative.

L’arr\u00eat est en fran\u00e7ais. La France est l’Etat requ\u00e9rant.<\/p>\n\n\n\n

TAF, arr\u00eat A-5608-2023, du 24 juillet 2025<\/p>","protected":false},"excerpt":{"rendered":"

\ud83d\udc49 La recourante apprend qu’une demande d’assistance administrative (fiscale) avait \u00e9t\u00e9 d\u00e9pos\u00e9e et que son nom appara\u00eet dans les documents pr\u00e9vus \u00e0 \u00eatre remis au fisc \u00e9tranger. La recourante demande \u00e0 l’AFC d’\u00eatre partie \u00e0 la proc\u00e9dure. \ud83d\udc49 L’AFC rejette la requ\u00eate de la recourante au motif qu’elle n’est pas la personne concern\u00e9e par la […]<\/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-264","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nMon nom appara\u00eet dans les documents de l'assistance fiscale internationale, quels sont mes droits? - 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\/en\/mon-nom-apparait-dans-les-documents-de-lassistance-fiscale-internationale-quels-sont-mes-droits\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mon nom appara\u00eet dans les documents de l'assistance fiscale internationale, quels sont mes droits? - de le Court\" \/>\n<meta property=\"og:description\" content=\"\ud83d\udc49 La recourante apprend qu’une demande d’assistance administrative (fiscale) avait \u00e9t\u00e9 d\u00e9pos\u00e9e et que son nom appara\u00eet dans les documents pr\u00e9vus \u00e0 \u00eatre remis au fisc \u00e9tranger. 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