Art. 6 Einführungsgesetz zur eidgenössischen Waldgesetzgebung - Rodung a) Verfahren

A-257/2025 (Art. 6 Abs. 2 StAhiG)

Denmark v. Swiss Bank Account Tax Information Request

Cited to explain that the requirements in Art. X(3)(c) of the Protocol take precedence over similar provisions in Art. 6(2) StAhiG.

A-827/2021 (Art. 6 cpv. 6 LAAF)

Swiss Federal Court Upholds Tax Information Exchange with Italy

Cited as allowing the requested authority to ask the requesting authority to correct its request if it does not meet formal requirements.

A-273/2021 (Art. 6 Abs. 2 Bst. g StAhiG)

Netherlands v. Switzerland: Tax Evasion Information Exchange Upheld

This article is superseded by the international law provision on the subsidiarity principle, as per Art. 1 para. 2 StAhiG.

A-6440/2020 (Art. 6 cpv. 2 LAAF)

Swiss Tax Authority Information Exchange with Italy on Suspected Tax Evasion

Regulates the content of an information request.

A-6440/2020 (Art. 6 cpv. 6 LAAF)

Swiss Tax Authority Information Exchange with Italy on Suspected Tax Evasion

Allows the requested authority to ask the requesting authority to correct its request if it doesn't meet requirements.

A-5415/2021 (art. 6 al. 2 LAAF)

HMRC v Swiss Federal Tax Administration

Cited as subsidiary applicable law regarding the content of administrative assistance requests.

A-6014/2019 (Art. 6 al. 3 LAAF)

Switzerland v. France: Tax Information Exchange and Administrative Assistance

Used to explain how to request clarification from the requesting state.

A-1732/2021 (art. 6 cpv. 2 LAAF)

Italy v. Switzerland: Administrative Assistance in Tax Evasion Investigation

Cited in relation to the list of information that the requesting state must provide.

A-641/2021 (Art. 6 al. 2 LAAF)

Spain v. Switzerland: Tax Information Exchange Upheld

This provision applies subsidiarily to the requirements for administrative assistance requests.

A-2258/2020 (Art. 6 Abs. 1 StAhiG)

Spain v. Individual Tax Evasion Inquiry

This provision requires that an assistance request contain the information provided for in the applicable treaty, including the tax purpose for which the information is requested, which was a key point of contention and resolution in the case.

A-4202/2017 (art. 6 al. 3 LAAF)

Estate Tax Investigation vs. Heir's Personal Taxation: Administrative Assistance Limited

This provision allows the Federal Tax Administration to request clarifications from the requesting authority, which was considered by the court in relation to new information presented by the appellants.

A-7413/2018 (art. 6 al. 3 LAAF)

US v. Switzerland: Tax Fraud Information Exchange Limited

Cited by the appellants in their preliminary request regarding the need for the tax authority to seek further information from the requesting state.

A-2981/2019 (Art. 6 StAhiG)

India Income Tax Evasion: Data Acquisition and Notification Dispute

This provision regulates the application of the treaty on international tax assistance, indicating it is the framework for the procedures.

A-5727/2019 (Art. 6 Abs. 2 Bst. f StAhiG)

Foreign Tax Authority Information Request Upheld

This article was referenced in relation to the principle of reciprocity.

A-5737/2019 (Art. 6 Abs. 2 Bst. f StAhiG)

Spain Tax Information Exchange v. Bank Account Holder

Relates to the reciprocity principle in international tax assistance.