H&I 2026/16
Ferrieri and Bonassisa v Italy. Access to bank data in tax audits. Right to respect private life. European Court of Human Rights
EHRM 08-01-2026, ECLI:CE:ECHR:2026:0108JUD004060719, m.nt. Edwin Thomas (Ferrieri and Bonassisa/Italy)
- Instantie
Europees Hof voor de Rechten van de Mens
- Datum
8 januari 2026
- Magistraten
I. Jelić, E. Wennerström, R. Sabato, F. Krenc, D. Derenčinović, A. Chablais, A. Adamska-Gallant
- Zaaknummer
40607/19
34583/20
- Noot
Edwin Thomas
- Roepnaam
Ferrieri and Bonassisa/Italy
- JCDI
JCDI:BSD43528:1
- Vakgebied(en)
Europees belastingrecht / Mensenrechten
Fiscaal bestuursrecht / Informatieverplichting
Europees belastingrecht / Administratieve bijstand en invordering
- Brondocumenten
ECLI:CE:ECHR:2026:0108JUD004060719, Uitspraak, Europees Hof voor de Rechten van de Mens, 08‑01‑2026
- Wetingang
European Convention for the Protection of Human Rights and Fundamental Freedoms (ECHR) Article 8
Essentie
Judgment of the European Court of Human Rights in the case Ferrieri and Bonassisa v Italy. The Court examined whether Italian tax authorities’ access to taxpayers’ banking data for audit purposes complied with Article 8 ECHR (right to respect for private life). The case concerned the direct collection of bank account information, transaction histories and related financial data by the Italian Tax Authority during tax audits, without prior judicial authorisation. The Court accepted that combating tax evasion is a legitimate aim and that States enjoy a wide margin of appreciation in taxation matters. However, it found that the Italian ... Verder lezen? Log in om dit document te bekijken.