The case
The “Gesellschaft für bedrohte Völker” (GfbV) requested to be provided with the figures for gold imports to Switzerland from the Federal Customs and Border Security Agency (BZG) for the years 2014 to 2017. The company was interested in the data from seven companies, including two banks. When the BZG granted its approval, the importers lodged an appeal with the Federal Administrative Court. The Federal Supreme Court confirmed the decision of the Federal Administrative Court. The information in question falls under the tax secrecy provided for in the VAT Act and is therefore excluded from the right to information under the Public Information Act (BGÖ).
The commentary
According to the BGÖ, everyone has the right to inspect official documents and to obtain information from the federal authorities about the content of official documents. Special provisions designating certain information as being secret remain reserved. The Value Added Tax Act (VAT Act) contains such a provision: Authorities entrusted with the enforcement of the VAT Act must maintain secrecy and refuse to inspect official files. Tax secrecy covers all data that the tax authorities receive from taxable persons as part of their tax duties. The importers concerned submitted the information to the BZG on the basis of their declaration obligation so that the BZG could check whether tax was to be levied on the imported goods or whether the conditions for tax exemption had been met. This means that the BZG had received the information as part of its function as tax authority and is, therefore, subject to tax secrecy.
