{"id":23315,"date":"2023-08-07T14:42:02","date_gmt":"2023-08-07T13:42:02","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/entraide-fiscale-internationale-droits-proceduraux-tiers-subissent-nouvelle-restriction\/"},"modified":"2023-08-07T16:59:17","modified_gmt":"2023-08-07T15:59:17","slug":"entraide-fiscale-internationale-droits-proceduraux-tiers-subissent-nouvelle-restriction","status":"publish","type":"post","link":"https:\/\/staging.fbt-avocats.ch\/en\/entraide-fiscale-internationale-droits-proceduraux-tiers-subissent-nouvelle-restriction\/","title":{"rendered":"Entraide fiscale internationale : les droits proc\u00e9duraux des tiers subissent une nouvelle restriction"},"content":{"rendered":"<section  class='av_textblock_section av-7dtlel-54646e090b2362c0ce717e7039213545 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-6hs9cd-aa7fd7160a86b43089fe650ca2464333\">\n.flex_column.av-6hs9cd-aa7fd7160a86b43089fe650ca2464333{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-6hs9cd-aa7fd7160a86b43089fe650ca2464333 av_one_full  avia-builder-el-1  el_after_av_textblock  avia-builder-el-last  first flex_column_div av-zero-column-padding  column-top-margin'     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ll0x6wvr-c94d54532248e370eec2fcd393df36f7\">\n#top .av-special-heading.av-ll0x6wvr-c94d54532248e370eec2fcd393df36f7{\npadding-bottom:10px;\nfont-size:26px;\n}\nbody .av-special-heading.av-ll0x6wvr-c94d54532248e370eec2fcd393df36f7 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-ll0x6wvr-c94d54532248e370eec2fcd393df36f7 .av-special-heading-tag{\nfont-size:26px;\n}\n.av-special-heading.av-ll0x6wvr-c94d54532248e370eec2fcd393df36f7 .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-ll0x6wvr-c94d54532248e370eec2fcd393df36f7 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-ll0x6wvr-c94d54532248e370eec2fcd393df36f7 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-ll0x6wvr-c94d54532248e370eec2fcd393df36f7 av-special-heading-h1 blockquote modern-quote  avia-builder-el-2  el_before_av_hr  avia-builder-el-first  av-inherit-size'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Entraide fiscale internationale : les droits proc\u00e9duraux des tiers subissent une nouvelle restriction <\/h1><div class='av-subheading av-subheading_below'><p>FBT Avocats \u2013 Ao\u00fbt 2023<br \/>\nMichel Abt et Romain Baume<\/p>\n<\/div><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-4rtof1-6cb168409d4b952e81360eb2f8cb23b0\">\n#top .hr.hr-invisible.av-4rtof1-6cb168409d4b952e81360eb2f8cb23b0{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-4rtof1-6cb168409d4b952e81360eb2f8cb23b0 hr-invisible  avia-builder-el-3  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-jo5hremo-8df0535b4b08dc00af18df224af1af03 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><div data-canvas-width=\"431.1431666666666\">\n<div class=\"textLayer\">\n<div data-canvas-width=\"318.9300803304\">\n<p>Au terme de trois arr\u00eats connexes (A-5714\/2022, A-5794\/2022 et A-5796\/2022), le Tribunal administratif f\u00e9d\u00e9ral (TAF) a clarifi\u00e9 une question d\u00e9terminante : celle de l\u2019(in)admissibilit\u00e9 d\u2019un recours d\u00e9pos\u00e9 \u00e0 l\u2019encontre d\u2019une d\u00e9cision finale par une personne n\u2019ayant pas particip\u00e9 \u00e0 la proc\u00e9dure pr\u00e9alable s\u2019\u00e9tant d\u00e9roul\u00e9e devant l\u2019Administration f\u00e9d\u00e9rale des contributions (AFC). Le Tribunal f\u00e9d\u00e9ral ayant en date du 19 juillet 2023 (2C_393\/2023, 2C_398\/2023 et 2C_400\/2023) refus\u00e9 d\u2019entrer mati\u00e8re sur les recours dirig\u00e9s \u00e0 l\u2019encontre des arr\u00eats du TAF, la position tr\u00e8s restrictive d\u00e9fendue par le TAF rev\u00eat un caract\u00e8re d\u00e9finitif.<\/p>\n<p>Le TAF \u00e9tait saisi de la question suivante : des personnes indentifiables dans des documents bancaires en passe d\u2019\u00eatre transmis \u00e0 l\u2019\u00e9tranger, mais sans \u00eatre ni titulaires et\/ou ayants droit \u00e9conomiques des comptes en question ni des tiers ayant particip\u00e9 \u00e0 la proc\u00e9dure devant l\u2019AFC, ont-ils qualit\u00e9 pour recourir devant le TAF \u00e0 l\u2019encontre de la d\u00e9cision finale ent\u00e9rinant l\u2019assistance accord\u00e9e \u00e0 l\u2019Etat requ\u00e9rant ?<\/p>\n<\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<\/div>\n<\/div>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1xwhd9-afd37c19b28461d09397a418e175376c\">\n#top .hr.hr-invisible.av-1xwhd9-afd37c19b28461d09397a418e175376c{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-1xwhd9-afd37c19b28461d09397a418e175376c hr-invisible  avia-builder-el-5  el_after_av_textblock  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<div  class='avia-button-wrap av-jo5hs5ts-8026ba7252a4e9366a45d752c577cb0e-wrap avia-button-left  avia-builder-el-6  el_after_av_hr  avia-builder-el-last '>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jo5hs5ts-8026ba7252a4e9366a45d752c577cb0e\">\n#top #wrap_all .avia-button.av-jo5hs5ts-8026ba7252a4e9366a45d752c577cb0e{\nbackground-color:#44525f;\nborder-color:#44525f;\ncolor:#ffffff;\ntransition:all 0.4s ease-in-out;\n}\n#top #wrap_all .avia-button.av-jo5hs5ts-8026ba7252a4e9366a45d752c577cb0e .avia-svg-icon svg:first-child{\nfill:#ffffff;\nstroke:#ffffff;\n}\n<\/style>\n<a href='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2023\/08\/FBT-Droit-Fiscal-Article-Aout-2023.pdf'  class='avia-button av-jo5hs5ts-8026ba7252a4e9366a45d752c577cb0e av-link-btn avia-icon_select-no avia-size-large avia-position-left'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Lire la suite\"><span class='avia_iconbox_title' >Lire la suite<\/span><\/a><\/div><\/p><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":18,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[85],"tags":[],"datespeciale":[],"class_list":["post-23315","post","type-post","status-publish","format-standard","hentry","category-publications","competences-tax","auteurs-michel-abt-en","auteurs-romain-baume-en","date-publication-2023-en","diffusion-groupe-fiscal-en","diffusion-medias-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Entraide fiscale internationale : les droits proc\u00e9duraux des tiers subissent une nouvelle restriction | FBT Avocats SA<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta 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