Art. 4 Gesetz über Jagd, Wild- und Vogelschutz (Jagdgesetz, JagdG) - Behörden

A-1179/2025 (art. 4 cpv. 3 LAAF)

Italy v. Switzerland: Administrative Assistance in Tax Matters

Regulates the transmission of information concerning third parties not directly involved in the Italian tax procedure.

A-1987/2024 (Art. 4 cpv. 3 LAAF)

Switzerland-Italy Tax Information Exchange Upheld

Addresses the transmission of information concerning third parties not directly involved in the tax assessment, allowing it if pertinent and proportionate.

A-2745/2023 (Art. 4 cpv. 3 LAAF)

Tax Authority Granted Financial Information Access.

This provision governs the transmission of information concerning third parties and was used to determine whether information relating to the company G._______ could be transmitted.

A-3256/2023 (art. 4 al. 3 LAAF)

Taxpayer Appeal Partially Granted: Exclusion of 2021-2022 Tax Information Ordered

Regulates the transmission of information concerning third parties, stating that it is excluded if the legitimate interests of those who are not concerned parties prevail over the interest of the requesting party in the transmission of information.

A-1781/2022 (Art. 4 cpv. 3 LAAF)

Spain v. Switzerland: Tax Information Exchange Request Upheld

Allows for the transmission of information concerning third parties if it is relevant for the assessment of the main taxpayer's tax situation and proportionate.

A-257/2025 (Art. 4 Abs. 3 StAhiG)

Denmark v. Swiss Bank Account Tax Information Request

Cited to state that information about non-affected persons should not be transmitted unless it is likely relevant.

A-6358/2023 (Art. 4 al. 3 LAAF)

Switzerland v. Uzbekistan: Tax Information Exchange Regarding Undeclared Dividends

This provision concerns the transmission of information about third parties and was assessed in relation to the relevance of data concerning the company B._______ for the tax situation of A._______.

A-7214/2024 (Art. 4 Abs. 3 StAhiG)

Switzerland v. Spain: Administrative Assistance in Tax Matters

Cited to limit the transmission of information about non-concerned persons.

A-2406/2023 (Art. 4 Abs. 3 StAhiG)

Swiss Federal Administrative Court Allows Disclosure of Bank Employee's Information to IRS

This provision governs the protection of individuals not directly involved in the tax matter and the proportionality of transmitting their data.

A-3588/2023 (Art. 4 Abs. 3 StAhiG)

Swiss Bank Employee's Data Protection vs. US Tax Investigation

This provision governs the protection of third parties in tax assistance matters and is used to assess the permissibility of transmitting information concerning the complainant, who is considered a third party in this context.

A-3589/2023 (Art. 4 Abs. 3 StAhiG)

US v. Switzerland: Tax Evasion Information Exchange and Bank Employee Privacy

This provision governs the protection of third parties in international tax assistance proceedings and was applied to determine the admissibility of transmitting information concerning the complainant.

A-3590/2023 (Art. 4 Abs. 3 StAhiG)

IRS Tax Evasion Investigation and Bank Records Disclosure

This provision governs the protection of third parties in administrative assistance proceedings and was used to assess the proportionality of transmitting information concerning the complainant.

A-3591/2023 (Art. 4 Abs. 3 StAhiG)

US-Swiss Tax Assistance: Specialty Reservation for Information Use

This provision protects third parties whose names appear incidentally in documents and governs the conditions under which their information can be transmitted.

A-3615/2023 (Art. 4 Abs. 3 StAhiG)

Tax Investigation: Bank Employee Data Disclosure Upheld with Use Restriction

This provision governs the protection of third parties whose data might appear in transmitted documents, and the court assessed the transmission of the complainant's data under this article.

A-3617/2023 (Art. 4 Abs. 3 StAhiG)

Switzerland Upholds Tax Information Exchange with US but Requires Specialty Reservation

This provision protects third parties by requiring that information be relevant and proportionate, and was used to assess the disclosure of the appellant's data.