Gold imports
Tax secrecy trumps the principle of transparency
Célian Hirsch
— 9 February 2024
The Swiss Federal Supreme Court has ruled that tax secrecy takes precedence over the principle of transparency (ruling intended for publication 1C_272/2022, delivered in open court by four votes to one). The origin of this ruling lies in the request of the NGO Society for Threatened Peoples, based on the Transparency Act (LTrans). The NGO was asking the Federal Office of Customs and Border Protection (FOCB) for access to detailed statistics on gold imports by major Swiss importers, for the[...]