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La Svizzera consegnerà al fisco statunitense delle informazioni sull'impresa americana Sandstone Inc., custodite da una banca privata ginevrina. Lo ha comunicato oggi l’Amministrazione federale delle contribuzioni.
La Confederazione, nel rispetto della convenzione di doppia imposizione con Washington (datata 1996), accorderà l'assistenza amministrativa, prevista per i casi di frode fiscale, ma non per quelli di evasione. La richiesta delle autorità americane risale al 29 agosto del 2011.
È possibile fare ricorso contro la decisione
La decisione dell'Amministrazione federale delle contribuzioni, che non ha voluto fornire ulteriori dettagli, è impugnabile davanti al Tribunale amministrativo federale.
La documentazione in mano a Société Générale Private Banking (ex Compagnie Bancaire Genève) è tenuta segreta ed è accessibile soltanto a persone o autorità preposte all’imposizione, alla riscossione, all’esecuzione di sanzioni penali o alle decisioni sulla protezione giuridica.
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