El TEDH, el derecho a la intimidad personal y la utilización en el seno de una investigación penal de datos con relevancia tributaria obtenidos ilícitamente(caso Liechtenstein)

Abstract

The use of relevant tax information ilicitly obtained within a tax procedure or a criminal procedure is a problem which affect different tax jurisdictions. Although the fight against tax evasion and tax avoidance constitutes a legitimate aim, during its development, the States must respect and guarantee the taxpayers' rights. The scarce taxpayers' protection within tax information exchange procedures leads us to consider that it is necessary to eleborate an analysis of the specific circumstances of the case before deciding if the use of that kind of information is legitimate. In addition, we are going to refer to the public consultation launched by the European Commission about the elaboration of a regulation related to the whistle-blowers' protection. In our opinion, it is a point susceptible of becoming an indirect inducement of that kind of behaviours.