Europeizacja tajemnicy bankowej w kontekście wymiany informacji podatkowych
Europeanization of bank secrecy in the context of the exchange of tax information

Author(s): Monika Florczak
Subject(s): Law, Constitution, Jurisprudence, International relations/trade, Security and defense, Public Finances
Published by: Wydawnictwa Uniwersytetu Warszawskiego
Keywords: Bank secrecy; tax information exchange; protection of private data
Summary/Abstract: The article describes the influence of EU law on the legal framework of bank secrecy and European system of tax information exchange. The bank secrecy, as a legal institution protecting private data collected by commercial banks on the basis of contracts, is roughly discussed issue, which comprises two kinds of interests: a private one (represented by clients – tax payers) and a public one (represented by organs of tax administration). Moreover, due to globalization of financial services and intensive mobility of tax payers, current regulations do not seem to meet the standards of reality and are being changed.

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