Finanz­di­rek­ti­on BE: Refu­sal to allow access to tax files of the decedent

VG BE of 26.8.1991:

• The FADP is not appli­ca­ble to pen­ding pro­ce­e­dings. Admi­ni­stra­ti­ve pro­ce­e­dings are only pro­ce­e­dings if they have been ope­ned with a view to issuing an order.
• Here, no cla­im to naming the per­sons who had made a cer­tain accu­sa­ti­on based on a balan­cing of inte­rests – the public inte­rest in the cor­rect pre­pa­ra­ti­on of the tax inven­to­ry takes pre­ce­dence over the notary’s inte­rest here due to the cir­cum­stances to inven­to­ry the decedent’s assets.
• PDF:

[pdf-embedder url=“http://datenrecht.ch/wp-content/uploads/2016/02/1991.08.26 – 031.pdf”]