La Svizzera potrà consegnare ai Paesi Bassi, sulla base di una domanda raggruppata, i dati di un cliente olandese di UBS. Il Tribunale federale ha autorizzato oggi (lunedì) la procedura, sconfessando in udienza pubblica il Tribunale amministrativo federale, che in marzo aveva accolto il ricorso del cittadino interessato.
La decisione, presa a maggioranza da tre giudici contro due, di fatto apre la via ad una trasparenza fiscale generalizzata. Altri paesi, anche nei confronti di altre banche svizzere, potrebbero ora chiedere la stessa procedura alla ricerca di evasori fiscali. Non avranno quindi bisogno di indicarne i nomi, "a condizione tuttavia che le informazioni contenute nella richiesta siano sufficienti per identificare le persone in causa", come precisa la Corte di Losanna in un comunicato.
In assenza di una convenzione internazionale, l'assistenza amministrativa in caso di domanda raggruppata senza indicazione di nomi non può tuttavia derivare dal diritto interno, in particolare dalla legge sull'assistenza amministrativa fiscale, precisa ancora Mon Repos.
pon/ATS
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