Facts
The Federal Tax Administration (FTA) transmitted information about the defendants [A.A.] , [B.A.] , and [B. AG] based on a request for administrative assistance from the Swedish Tax Agency (STA). The STA requested information for the tax period 2012 and stated that [A.A.] was considered a resident of Sweden for the tax period 2012. The FTA transmitted the information with the consent of the parties involved.
The defendants filed a complaint with the Federal Administrative Court and requested that the transmission of the information be refused. The Federal Administrative Court ordered that the foreign third-party companies mentioned in the account documents be informed about the administrative assistance procedure and be able to exercise their procedural rights.
The FTA filed a complaint with the Federal Supreme Court and requested that the order of the Federal Administrative Court be lifted and the information be transmitted without redactions.
Considerations
1. Admissibility of the Complaint
The complaint is admissible because it is directed against a decision of the Federal Administrative Court that raises a legal question of fundamental importance. The FTA is entitled to file a complaint.
2. Information Obligation of the FTA
The FTA is obligated under Art. 14 para. 2 TAAA to inform third parties about the administrative assistance procedure if their right to complain is evident. The information obligation does not exist towards all third parties, but only towards those whose right to complain is evident based on the files.
3. Right to Complain of Third Parties
Third parties are only entitled to complain if they have a legitimate interest. The right to complain of third parties is not solely based on the fact that they are mentioned by name in the documents intended for…