The European Court of Human Rights sets a limit on tax control

The European Court of Human Rights condemned Italy for failing to adequately regulate the powers of its tax administration to access taxpayers’ bank data.

In a column published in l’Agefi, Stéphane Bonichot, Attorney at the Paris Bar, emphasizes that the Court’s decision acknowledges that such data falls under privacy and therefore benefits from the protections guaranteed by Article 8 of the Convention. The Strasbourg Court also underscores the need to provide legal safeguards against abuse and effective judicial oversight, requirements that could have repercussions for tax practices in France.

The article is available at the following link: www.agefi.fr/patrimoine/juridique/la-cedh-fixe-une-limite-au-controle-fiscal

Stéphane Bonichot