642.11
DBGLIFD
CH
CH
Art. 110 Bundesgesetz vom 14. Dezember 1990 über die direkte Bundessteuer (DBG) - Geheimhaltungspflicht
DBG; Fünfter Teil: Verfahrensrecht; Zweiter Titel: Allgemeine Verfahrensgrundsätze; 1. Kapitel: Amtspflichten
Art. 110 DBG · Geheimhaltungspflicht
Wer mit dem Vollzug dieses Gesetzes betraut ist oder dazu beigezogen wird, muss über Tatsachen, die ihm in Ausübung seines Amtes bekannt werden, und über die Verhandlungen in den Behörden Stillschweigen bewahren und Dritten den Einblick in amtliche Akten verweigern.
Eine Auskunft ist zulässig, soweit hiefür eine gesetzliche Grundlage im Bundesrecht gegeben ist.
Gerichtsentscheide zu dieser Bestimmung (11)
VPB 150000320 (Art. 110, al. 1 LIFD)
Taxpayer Privacy vs. Transparency of Government Records
The court cited this provision as a special provision under Art. 4, let. a, LTrans, governing fiscal secrecy and restricting third-party access to tax files.
EDÖB · ESTV Dokumente zu (Art. 110 Abs. 1 DBG)
Journalist Access to Tax Documents vs. Tax Secrecy
Cited as a provision related to tax secrecy, which the commissioner argues is not a special provision under BGÖ that precludes access.
B.2019.205.B.2019.2 · sg (Art. 110 Abs. 2 DBG)
Appeal Against Unlimited Tax Liability and Procedural Violations
Cited in the reasoning section (E. 4.4.2) to confirm that the ASU had no confidentiality obligation regarding the assistance provided to the cantonal tax office.
B.2019.205.B.2019.206 · sg (Art. 110 Abs. 2 DBG)
Tax Liability and Administrative Assistance in Canton
Cited in the reasoning to justify that the ASU had no duty of confidentiality towards the Beschwerdegegner regarding the information exchange.
CDP.2019.79 · ne (Art. 110 al. 2 LIFD)
Heir Access to Tax Files: Res Judicata and Tax Secrecy Conflict
Cited to establish the requirement for an express federal legal basis to lift tax secrecy, which the court found was not provided by the cited Civil Code articles.
A-6255/2018 (Art. 110 DBG)
Federal Tax Administration v. Taxpayer Access to Fines and Back Taxes Data
Establishes the tax secrecy, which is considered a special provision under Art. 4 BGÖ, limiting access to certain tax-related information.
200 2015 454 · be (Art. 110 DBG)
Tax Assessment Appeal Regarding Land Cost Basis in Property Sale Profit
Cited in the reasoning regarding the secrecy obligation imposed on the data collected from the land registry.
SK2 2012 37 · gr (Art. 110 DBG)
Access to Criminal Investigation Files by Tax Administration Limited Due to Due Process Violation
Cited in the reasoning (Section 6) concerning the confidentiality obligation of tax authorities, used to reject the appellant's request regarding third-party access (Order 1).
GE.2003.0127 · vd (art. 110 LIFD)
Taxpayer v. Administrative Tax Authority: Disclosure of Internal Tax Guidelines
This article concerning tax secrecy was mentioned by the tax authority in its refusal letter.
TPF 2010 135 (Art. 110 DBG)
Tax Authority Must Disclose Financial Documents for Sentencing
This provision is cited in relation to the secrecy obligations of tax authorities, which are overridden by the duty to provide information under Art. 34 Abs. 3 StGB.
SB.2017.00087 · zh (Art. 110 Abs. I DBG)
Company v. Tax Officials: Confidentiality and Bias Claims Dismissed
This article may concern procedures or substantive tax law that was relevant to the court's decision regarding the tax proceedings.