1. Session on Cross Border Information
6th IATJ Assembly 4/5 September 2015, Lucerne

2. In the beginning...

3. Obligation to file a tax return

4. Article 8, paragraph 1 of the GTA
“Every person who has been requested to submit tax returns is obliged to do so by:
providing the data requested in the request clearly, positively and without reservation by means of filling out, signing and submitting, or sending forms in the manner to be set by ministerial decree, as well as
filing or submitting, in the manner to be set by ministerial decree, the documents or other data records or the contents thereof requested in the request
[…]”.

5. Obligation to provide information

6. Article 47, paragraph 1 of the GTA
“If so requested, every person shall:
provide the inspector with any data and information which may be of i mportance to the levying of taxes on that person himself;
make available for that purpose the books, records and other data carriers, or the contents thereof – at the choice of the inspector – the examination of which may be of importance to ascertaining such facts as may influence the levying of tax on that person himself
[…]”.

7. Article 48, paragraph 1 of GTA:
“The obligation referred to in Section 47, Paragraph 1, Subsection b shall apply without prejudice to any third party at whose premises are located data records of the person who is obliged to make these data carriers, or the contents thereof, available to the inspector for his examination […]”.

8. Obligation to keep proper accounting records and to retain the data carriers belonging thereto

9. No administrative penalty with respect to information obligations

10. Restrictions on the Exercise of Authority by Tax Inspectors

11. The text of the legal provision concerned and a judicial interpretation and application of the provision

12. General principles of proper administration

14. General principles of procedural law

15. Administrative penalties

16. Concurrent obligations

17. Restrictions on the use by tax inspectors of unlawful criminal evidence

18. Non-disclosure right of tax inspectors

19. Article 67, paragraph 1 of the GTA
“It is forbidden for any person to disclose, to any further degree than is necessary for the enforcement of the Tax Legislation or for the levying or collection of any national tax, anything which, in the course of any activity for the enforcement of the Tax Legislation, or in connection therewith, comes to light or is divulged to him about the person or the business of another person […]”.

20. Finally: another witness issue

21. Regulation (EC) No. 1206/2001,OJ L 1741/1,
on the coorperations between the courts of the Member States in the taking of evidence in civil or commercial matters.