Italy asked Germany, through the Revenue Agency, for the data of Italian citizens contained in the files purchased by Berlin from an anonymous source relating to persons with assets in the United Arab Emirates, in particular in Dubai. The request would be already been advanced by the Revenue Agency, under the direction of the Mef. Sources in via XX Settembre explain this. The news comes on the day when the Guardia di Finanza announced that 3,500 total tax evaders were discovered in 2020, with kidnapping proposals for 4.4 billion euros.
Germany bought the tax data last Wednesday. The list is about million of people, including thousands of German citizens with assets in the United Arab Emirates. The data will be used in Berlin to evaluate possible hypotheses tax evasion. “We use all means to discover tax crimes,” said the Minister of Finance, the Social Democrat Olaf Scholz, running for the chancellery. “On my initiative, the Federal Tax Office got it a CD with fiscally relevant data from the emirate of Dubai “, Scholz told the Bundestag on Monday, adding that “Tax evasion is not a minor offense but a crime“. The federal tax office paid approx 2 million euros the CD containing secret data – reported the newspaper The mirrorl – which will be passed to the Laender to proceed to case-by-case checks. The figure has not been confirmed by the government. It is the first time that Minister Scholz has allowed the Federal Tax Office to purchase secret information. The minister made the fight against tax evasion one of the key points of his electoral campaign for the rush to the chancellorship.
With the acquisition of the data of Italian citizens, disputes could arise regarding their usability given the way in which they were originally found. Issues of this kind had arisen in several circumstances in relation to the Falciani list, relating to accounts and assets held at the branch of the HSBC bank in Geneva, first obtained by France and then also used by the Italian authorities. The method of obtaining the data ne prejudices the use for criminal purposes but, according to what the Court of Cassation decided on November 28, 2019, not necessarily with regard to use for tax purposes.
The general principle to which the Supreme Court refers in its ruling is that “Except in cases of violation of fundamental rights of constitutional rank, the unauthorized acquisition of relevant elements for the purposes of the tax assessment are not automatically unusable in the ordinary activities of contrast and assessment of tax evasion. Moreover, our tax system, if on the one hand explicitly excludes the usability of specific elements (for example the inadmissibility in the tax process of the oath and witness evidence pursuant to Article 7 of Legislative Decree 546/1992), on the other hand, it does not provide for a positive rule that establishes the usability of the circumstantial elements thus acquired, provided that the constitutionally guaranteed fundamental rights are not violated ”. The Court then reiterated that I knowno “Therefore usable in the assessment and litigation with the taxpayer, the bank data, obtained through the tools of community cooperation, by the employee of a bank resident abroad, who has acquired them by transgressing the duties of fidelity towards the employer and confidentiality, without constitutional coverage and legal protection against the Italian tax authorities. “
“As Italy we must quickly acquire the data of Italians who have transferred funds to other countries. In this sense, I activated myself with the Offices, ”said the Deputy Minister for the Economy Laura Castelli underlining that “there is a foreign dimension on which it is necessary to strengthen all the useful actions to stem the phenomenon of tax havens”.