Tax inspections: the balance between banking secrecy and the protection of privacy

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Author	Carlotta Armuzzi
Pages	40-45

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/#        # #   

4  0 )!    $ %     3

&''! 312 $ %   3&''? !

3*! %  4  /#0     4 

6       # /   #  

   )!!!*      

  -0)! $ %!! "

#3'3&&'*!

     





&





)*!



 C%=3

!

        

&

   -

5   

! 6

$% #     #  #  

! "

   . &* # /# 023*

/0/0

/ 5#=0 

)/0-*!

             

    $%    #

 =

&

 

#           

&

! 

= 

!



% *         



  # 

;

! " 4    )!!  

*

    . &* 6     2

 3*

      $ % /   # 

D E    D E

  0)! 

$%!!"#3'3&!&?1*!

     1 ;# 3    &3 ;# 3! "

;# 3'          4 

  #     )! !+  ! &     

= 9=*! C       

;#31!

&

! !1 C%  =/% 

0!

! ! ?   C %    = /:  

0!

! !(3! & C% = /

5#0!

&

!!+!=!

&

!!+!&=!

;!'(8+89:;!

 C     ! !3 ! & ! #* : ;  

!!":!

     





3



       #4  )

F  F*

2 * #        



 )   *2 * #    

#

3

 )   *! G   

# -   #

 

!

" ; ":  

#          

  ,     " ; :

% )$%      

!    

  )  FF6*

3

4 

    #     ,#

   - 

!""

 #) -*

          

     FF    !

$    #

   -   ! = 



3

,# 6-!

H  "   #   

-5#

!! +!&!*:; ! !&&!& !

*":!

!! +!& !*:; !!&&! &!

*":!

*":!

3

* ": !   

             

##9

!  B,3 3 I9+(8 &?8& &'8&

J %6! ! (1*!  "      4

)!!":*!

!!&&!3":!

! ! 3? ! 3 :;   !! &(!  

":!$  ;:%6  

  6 /6  

0!

3

 FF9!!?!&:;!

3

  # I# /  0  

#)!!?!

:;*!

     









   -     / #

0

!"   -

 # # 

   -   4 

      " ; : %  



#  )   -   *   

   )  * 

 ":!



+%,   

" 3&  " 

   " ; : %



      -     

-   

#65!

 >      

      #  # 



!> 

  #6        ! "

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    #     

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   !  9    $%

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         

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   -        

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A "##6 

  -    #       

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3

!- #6

   F-F.

  # !

" 6 6#6

# !

 #    "  #6  

    #$%# 



  $%&'    B 3 3?2 $% (  )#&

*+,-,&3&!

&

 C        " #6

  $% 

  # ."* 5 # 

-2 ""*  5#   

 -   #   2 """*    4  

5    2 "G*   #    # 

5-!

3

!!3!1;!:!%!!+8&'1!

     





(



   C %!    

         

 

  # K "  #  #  -

.  #

6## !



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