651.1 STAHIGLAAF

CH

Art. 3 Bundesgesetz vom 28. September 2012 über die internationale Amtshilfe in Steuersachen (StAhiG) - Begriffe

StAhiG; 1. Kapitel: Allgemeine Bestimmungen

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Art. 3 StAhiG · Begriffe

In diesem Gesetz gelten als: a. betroffene Person: Person, über die im Amtshilfeersuchen Informationen verlangt werden, oder Person, deren Steuersituation Gegenstand des spontanen Informationsaustauschs ist; b. Informationsinhaberin oder Informationsinhaber : Person, die in der Schweiz über die verlangten Informationen verfügt; bbis. Informationsaustausch auf Ersuchen: Austausch von Informationen gestützt auf ein Amtshilfeersuchen; c. Gruppenersuchen: Amtshilfeersuchen, mit welchen Informationen über mehrere Personen verlangt werden, die nach einem identischen Verhaltensmuster vorgegangen sind und anhand präziser Angaben identifizierbar sind; d. spontaner Informationsaustausch: unaufgeforderter Austausch von bei der ESTV oder den kantonalen Steuerverwaltungen vorhandenen Informationen, die für die zuständige ausländische Behörde voraussichtlich von Interesse sind.

← Art. 2 StAhiG Bundesgesetz vom 28. September 2012 über die internationale Amtshilfe in Steuersachen (StAhiG) - Gegenstand und Geltungsbereich Art. 4 StAhiG →

Gerichtsentscheide zu dieser Bestimmung (33)

A-1823/2023 (Art. 3 Bst. a StAhiG)

Israel Bank Account Information Tax Assistance Request Upheld

Cited to define the affected person and their right to appeal.

A-5870/2022 (art. 3 let. a LAAF)

Israel v. Switzerland: Administrative Assistance in Tax Matters

Used to define 'concerned persons' for the purpose of standing to appeal.

A-5106/2021 (Art. 3 let. a LAAF)

Third-Party Name Mention in Tax Requests Does Not Grant Standing

Cited extensively in the reasoning to define 'concerned person'.

A-5955/2023 (Art. 3 let. a LAAF)

Spain Tax Investigations: Administrative Assistance Confirmed

Cited to define 'person concerned'.

A-127/2022 (Art. 3 let. a LAAF)

Israel-Switzerland Tax Information Exchange Administrative Assistance Appeals Dismissed

Cited to define who is considered a concerned party in administrative assistance proceedings.

A-5195/2020 (art. 3 let. a LAAF)

India Tax Assistance Appeal Dismissed

Cited to define the term 'concerned person' in the context of administrative assistance.

A-2749/2023 (Art. 3 let. a LAAF)

French Tax Authority Seeks Undeclared Bank Account Information from Switzerland

Cited to define 'concerned person' in the context of administrative assistance.

F-1188/2021 (art. 3 let. c LAAF)

Tax Evasion Information Request Valid Despite Data Origin

Cited to distinguish between collective requests and group requests.

A-1881/2021 (Art. 3 let. c LAAF)

France v. Switzerland: Tax Information Exchange and Plausible Relevance

Defines 'collective requests' in tax matters.

F-1756/2021 (Art. 3 let. a LAAF)

Switzerland v. France: Administrative Assistance for French Tax Obligations

Cited to define 'concerned person' in the context of administrative assistance.

A-1147/2021 (Art. 3 let. c LAAF)

Taxpayer's Appeal on Information Exchange with France Rejected

Defines 'group requests' for administrative assistance.

A-1301/2021 (art. 3 let. c LAAF)

Taxpayer Appeal Regarding Swiss Bank Account Information Dismissed

Cited in the distinction between collective requests and group requests in administrative assistance.

F-6250/2020 (Art. 3 let. c LAAF)

France v. Swiss Bank: Tax Evasion Inquiry Upheld

Cited in the context of the distinction between group requests and collective requests.

A-1788/2021 (Art. 3 let. c LAAF)

Federal Administrative Court Upholds Tax Information Exchange with France, Dismisses Privacy and Procedural Claims

Cited in the distinction between group requests and collective requests.

A-36/2021 (art. 3 let. c LAAF)

France Tax Assistance and Data Transfer Dispute

Cited in relation to the definition of 'collective requests' in international tax assistance.