1 The tax authorities of the Confederation, cantons, districts, administrative areas and communes shall support each other mutually in fulfilling their tasks; they must prepare the appropriate reports, provide the information required and permit the inspection of files free of charge.
2 The administrative authorities of the Confederation and the autonomous federal organisations and establishments and all other authorities of the cantons, districts, administrative areas and communes not mentioned in paragraph 1 are obliged to provide information to the FTA if the information requested may be of significance for the enforcement of this Act and for the collection of the tax under this Act or for collecting the business fee under the Federal Act of 24 March 20061 on Radio and Television; the information must be provided free of charge. On request, documents must be forwarded to the FTA free of charge.2
3 Information may be refused only if its provision conflicts with essential public interests or the information would significantly hinder the authority contacted in the performance of its task. Postal and telecommunications confidentiality must be observed.
4 Disputes relating to the obligation of administrative authorities of the Confederation to provide information are decided by the Federal Council. Disputes relating to the obligation of authorities of the cantons, districts, administrative areas and communes to provide information are decided by the Federal Supreme Court (Art. 120 of the Federal Supreme Court Act of 17 June 20053) if the cantonal government has refused the request for information.
5 The organisations entrusted with public law tasks have, in the context of these tasks, the same obligation to provide information as the authorities; paragraph 4 applies by analogy.
1 SR 784.40
2 Amended by Annex No 3 of the FA of 26 Sept. 2014, in force since 1 July 2016 (AS 2016 2131; BBl 2013 4975).
3 SR 173.110
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|A-7596/2016||Amtshilfe||Amtshilfe; Steuer; Informationen; Behörde; Mehrwertsteuer; Voraussichtlich; Steuern; Recht; Feersuchen; Ersuche; Amtshilfeersuchen; Beschwerde; Ersuchen; Vertrag; Unterlagen; Verfahren; Sachverhalt; Ersuchende; Ersucht; Spezialität; Beschwerdeführerin; Vertragspartei; Schweiz; Ersuchte; Beschwerdeführerinnen; Urteil; Mehrwertsteuerabrechnungen; Erheblich; Vorinstanz|