Gli istituti finanziari tenuti alla comunicazione e le autorità competenti degli Stati partner utilizzano il numero AVS48 per la trasmissione delle informazioni concernenti persone fisiche, necessarie ai fini dello scambio automatico di informazioni.
48 Nuova espressione giusta l’all. n. 21 della LF del 18 dic. 2020 (Utilizzazione sistematica del numero AVS da parte delle autorità), in vigore dal 1° gen. 2022 (RU 2021 758; FF 2019 6043).
1 With regard to information collected by reporting Swiss financial institutions and their transmission to the competent authorities of partner jurisdictions, the rights of the reportable persons are defined in the FADP37.
2 Before the FTA, reportable persons may only assert their right to information and request that incorrect data caused by transmission errors be corrected. If the transmission of data creates disadvantages for the reportable person that could be unreasonable due to a lack of constitutional guarantees, the rights under Article 25a of the Administrative Procedure Act of 20 December 196838 (APA) apply.39
3 If information transmitted to a partner jurisdiction’s competent authority is corrected by virtue of a final judgment, the reporting Swiss financial institution shall transmit the corrected information to the FTA, which shall forward the corrected information to the relevant authority.
39 Second sentence amended by No I 7 of the FA of 18 June 2021 on Electronic Procedures in the Field of Taxation, in force since 1 Jan. 2022 (AS 2021 673; BBl 2020 4705).
Il presente documento non è una pubblicazione ufficiale. Fa unicamente fede la pubblicazione della Cancelleria federale. Ordinanza sulle pubblicazioni ufficiali, OPubl.
This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.