Personal data processing in banking sector within the context of banking secrecy Abstract Banking secrecy is a concept which has been intertwined with the provision of banking services since the very beginnings of this industry. Even though it is a universally known concept, its legal definition, including piercings of banking secrecy, is not comprehensive. In recent years, its form and the possibilities of piercing it have been evolving considerably due to often conflicting modern legislative trends (emphasis on consumer protection, emphasis on data processing transparency, support of client mobility in the banking sector, support of innovative financial services, sharing of data for crime prevention incl. terrorism, money laundering and tax evasion). The goal of this thesis is to present banking secrecy in a complex manner including the categories and the respective individual concrete piercings within the context of data processing legislation, including laying out interpretation problems from practice and proposing concrete solutions. Further, the thesis, where suitable, the thesis also includes proposals de lege ferenda. The thesis begins with an introduction to the subject matter and is further divided into four chapters, which are followed by a conclusion that sums up the partial conclusions made...

Personal data processing in banking sector within the context of banking secrecy Abstract Banking secrecy is a concept which has been intertwined with the provision of banking services since the very beginnings of this industry. Even though it is a universally known concept, its legal definition, including piercings of banking secrecy, is not comprehensive. In recent years, its form and the possibilities of piercing it have been evolving considerably due to often conflicting modern legislative trends (emphasis on consumer protection, emphasis on data processing transparency, support of client mobility in the banking sector, support of innovative financial services, sharing of data for crime prevention incl. terrorism, money laundering and tax evasion). The goal of this thesis is to present banking secrecy in a complex manner including the categories and the respective individual concrete piercings within the context of data processing legislation, including laying out interpretation problems from practice and proposing concrete solutions. Further, the thesis, where suitable, the thesis also includes proposals de lege ferenda. The thesis begins with an introduction to the subject matter and is further divided into four chapters, which are followed by a conclusion that sums up the partial conclusions made...

Title of the thesis: Banking secrecy The paper deals with a traditional instrument dedicated to protection of client's personal data provided to the bank - banking secrecy. The instrument is analysed in connection with breaking of banking secrecy. The ways of breaking the banking secrecy are divided into two groups: (i) manners of breaking the banking secrecy regulated by law and (ii) manners of breaking the bank secrecy not specifically regulated by law where the main role is given to secondary legislation and case law. Regarding the ways of breaking regulated by law, the paper describes the Act on Banks as a general law and also regulation included in specific laws. There are two categories of specific laws: which specify the process of breaking the bank secrecy included in the Act on Banks or which regulate specific case of breaking the banking secrecy. As for the civil procedure, there is a premise of diminution of use of the Civil Procedure Act for gathering client information by authorised persons because of the Central Registry of Accounts. The important type of laws regulating the breaking of the banking secrecy is those regulating registers of client information protected by the banking secrecy. The most important development of legislation is the new regulation of non-banking registers in...

Switzerland and the European Union share common values and have peaceful and well functioning economic and political agreements. Nevertheless, the Swiss banking secrecy is definitely a thorn in the EU's flesh, especially because of tax fraud or money laundering. Since the existence of the Swiss banking secrecy it has been associated with holocaust money, tax evasion, potentates' money etc. and also has been confronted with espionage attacks by foreign authorities and various other disputes. Recent global events have shed light on the Swiss banking secrecy's wider international agenda. A newly debate about the Swiss banking secrecy started with the global economic crisis and the Euro crisis. Finally, not a day goes by where there is no report or article in the media regarding the banking secrecy, the Swiss banks and its issues concerning the European Union or the United States. This writing focuses on the relationship between Switzerland and the European Union which is affected by Swiss banking secrecy: By explaining the history and importance of the Switzerland as a financial centre, its banking secrecy and the differences to other systems, possible issues and conflicts can be outlined. This thesis covers existing issues with EU member states. What regulations and restrictions were enforced by the...

Si le secret bancaire helvétique fait régulièrement l'objet de virulentes critiques et attaques sur le plan de la scène politique internationale, à chaque crise, un constat s'impose : son étendue ne cesse de réduire. Accusé de favoriser le blanchiment de capitaux, l'évasion fiscale ainsi que le financement du terrorisme, les pressions internationales provenant à la fois de pays étrangers (Etats-Unis, France, etc.) et d’instances internationales (l’Organisation de Coopération et de Développement Économiques-O.C.D.E., le Groupe d’Action financière-G.A.F.I, etc.). ont mené les autorités helvétiques à encadrer le secret bancaire en multipliant les atteintes à ce secret. Ceci a pour effet d’affaiblir considérablement la portée du secret bancaire suisse. De fait, s’il y a encore quelques années, il était possible d’affirmer qu’il existe de réelles divergences entre les secrets bancaires français et suisse dans la mesure où le secret bancaire suisse était perçu comme un secret bancaire plus étendu que le secret bancaire français, cette situation semble désormais révolue. En effet, depuis la reconnaissance du secret bancaire suisse sur le plan législatif, les fondements juridiques sur lesquels reposent ce secret n’ont que très peu évolué, mais les nombreuses limites apportées au fil du temps à ce secret ont largement contribué à le vider de sa substance et à affaiblir sa portée, à tel point qu’il est désormais possible d’affirmer une réelle convergence entre les secrets bancaires français et suisse. / While Swiss banking secrecy is regularly the subject of virulent criticism and attacks on the international political scene, it is necessary to note the extent of each crisis. Accused of facilitating money laundering, tax evasion and financing of terrorism, international pressures from both foreign countries (the United States, France, etc.) and international bodies (the Cooperation Organization And Economic Development-OECD, the Financial Action Task Force-FATF, etc.). Led the Swiss authorities to frame banking secrecy by multiplying the attacks on this secrecy. This has the effect of considerably weakening the scope of Swiss banking secrecy. Indeed, even a few years ago it was possible to say that there are real differences between the French and Swiss banking secrets in that Swiss banking secrecy was perceived as a wider banking secrecy than Banking secrecy, this situation now seems to be over. Since the recognition of Swiss banking secrecy at the legislative level, the legal basis for this secrecy has changed very little, but the many limitations that have been brought to the secrecy over time have largely contributed to its Its substance and to weaken its scope, so much so that it is now possible to affirm a real convergence between French and Swiss banking secrets.

Plusieurs cultures se sont mêlées à la conception du système fiscal actuel au Liban. Ce système cédulaire, inchangeable depuis les années cinquante, se caractérise par la prédominance des impôts indirects reflétant une difficulté à atteindre l’assiette des impôts directs.C’est dans cette perspective qu’une révision intégrale du système fiscal Libanais s’avère cruciale. Cette révision doit tenir en compte les spécificités de l’économie libanaise basée sur les secteurs du tourisme et des finances et caractérisée par un secret bancaire très développé, des finances publiques rongées par le poids de la dette publique et du déficit budgétaire, et de la situation géopolitique du Liban, situé dans une région objet de conflits permanents.Dans ce cadre, plusieurs réformes ont déjà été mises en place; l’introduction de la TVA en 2002 constituait la réforme majeure des impôts indirects, la création de la DASS, de la DGE du côté des impôts directs.Toutefois la réforme en cours traite l’unification des impôts cédulaires en un impôt global; cela peut établir une meilleure justice entre les contribuables et engendrer une augmentation des recettes fiscales. Le secret bancaire constitue un important défi à ce type d’imposition. A noter que l’abolition du secret bancaire n’est pas envisageable actuellement considérant son rôle majeur dans l’attraction des capitaux étrangers. Pour cela, la nouvelle loi doit essayer de trouver des solutions pour parvenir à la bonne application de l’imposition globale. A ce niveau, les expériences égyptienne (contrôle fiscal des revenus des capitaux mobiliers, des activités commerciales et industrielles et des professions libérales) et tunisienne (l’application des « acomptes provisionnelles » et de « la retenue à la source ») peuvent constituer des sources d’inspiration. / Many cultures contributed to draw the current Lebanese tax system. This system, where taxes differ according to the source of income, haven’t been reformed since the fifties. The predominance of indirect taxation is the main characteristic reflecting the disability to reach the tax base within the direct taxation.Under this perspective, a full revision of the taxation system seems to be crucial. This revision should take into consideration the specificity of the Lebanese economy based on tourism and financial sectors and where banking secrecy is very developed, the public finance gnaw at by the public debt burden and the budget deficit, and the geopolitical situation where Lebanon is located in the heart of a conflict region.Many reforms had been already undertaken; the VAT implementation in 2002 is the main indirect tax reform; the introduction of DASS and DGE are the reform undertaken on the direct taxes side.Moreover, the current reform aim to unify the different income tax under one global tax; this can lead to a better justice among taxpayers and therefore to an increase in tax revenues.The banking secrecy is an important challenge to this taxation. In fact, due to its major role attracting the foreign capitals, the abolition of this system is not currently considered. For this reason, the new law should figure out the appropriate conducts for a better application of the global tax.At this level, the Egyptian and the Tunisian experiences could be sources of inspiration. The first one regarding the tax audit on the revenues from movable capitals, commercial and industrial activities and the liberal professions. The second one related to the application of the “forecasted installments” and the “stopping at source”.

A la suite de la signature de l'Acte Unique Européen en 1986 fixant les bases de l'achèvement du marché intérieur, l'Union européenne s'était mise à la recherche d'une formule qui aurait permis une taxation effective des revenus de l'épargne dans Il a fallu attendre de nombreuses années pour qu'une mesure concrète puisse voir le jour. Le 3 juin 2003, le Conseil ECOFIN adopta une directive européenne sur la fiscalité de l'épargne d'application depuis le 1er juillet 2005. Luxembourg a obtenu de déroger à la règle générale de l'échange d'informations et a bénéficié d'un régime transitoire qui consiste en une retenue à la source. Quel est l'impact réel de l'application de la directive sur le maintien du secret bancaire dans le grand-duché du Luxembourg ?Comment se positionne t-il par rapport aux autres pays appliquant ce principe et au mouvement en faveur d'une plus grande transparence fiscale ? De quelle manière la place financière luxembourgeoise a-t-elle dû s'adapter afin de répondre aux dispositions communautaires introduisant le prélèvement à la source ? / .

The present article addresses the issue about the differences between the Tineo Cabrera and Toledo´s precedents, which is about the clarifications made by the Constitutional Court concerning the fundamentals rights like prior and detailed notification and lifting banking secrecy made in assembly parliamentary. Likewise, give its opinion about the inquiry commissions performance and the improvements that must be implement to its objective actuation and non-arbitrary. / En la presente entrevista el autor trata las diferencias entre la sentencia Tineo Cabrera y la sentencia Toledo, que gira en torno a las precisiones que hiciera el Tribunal Constitucional respecto a los derechos fundamentales como la comunicación previa y detallada y el levantamiento del secreto bancario realizadas en sede parlamentaria. Asimismo, da su opinión sobre el desempeño de las comisiones investigadoras y las mejoras que se deben implementar para su actuación objetiva y no arbitraria.

No description available.

Le secret professionnel est un concept qui a connu un succès sans précédant dans la plupart des pays à l’échelle internationale. Il s’est généralisé à toutes les professions et à tous les domaines, de telle sorte qu’il devient aujourd’hui un élément indispensable dans tous les secteurs d’activités. C’est pourquoi, le législateur lui réserve une place privilégiée dans l’arsenal juridique. Notre droit positif, en s’inspirant des législations des pays démocratiques, prévoit des règles spéciales applicables à l’obligation du secret professionnel. En effet, l’article 446 du code pénal marocain pose le principe général du secret professionnel. Il met à la charge des professionnels une obligation générale de ne pas révéler au grand public des secrets confiés par leurs clients. Cette obligation légale relève de l’ordre public à laquelle on ne peut y déroger.L'application de la règle générale du secret professionnel souffre toutefois d'exceptions dans les hypothèses expressément et limitativement définies par la loi ou expressément prévues par les parties dans leurs conventions. Ces dérogations sont généralement établies au profit d'administrations et d'autorités administratives et judiciaires, de collectivités, services et organismes publics. En dehors de ces cas limitativement prévus par la loi qui autorisent larévélation par le professionnel du secret de nature professionnelle, il existe d’autres hypothèses de la levée de tels secrets, sans pour autant engager la responsabilité du confident. Il en ira ainsi, de l’infraction du blanchiment d’argent et le domaine des nouvelles technologies d’information et de communication, communément appelé le domaine duNumérique. La violation du secret professionnel par un agent de l'Administration entraîne l'application de sanctions pénales et, le cas échéant, de sanctions civiles, sans préjudice des sanctions disciplinaires pour manquement à la discrétion professionnelle. / Professional secrecy is a concept that has known unprecedented success in most countries worldwide. It has been generalized to all professions and areas such that it has become an indispensable tool for all sectors. For this reason, the legislature has placed professional secrecy on a privileged level of the legal arsenal. Our Positive Law, drawing on the laws of democratic countries, lays down special rules applicable to the obligation of professional secrecy. Indeed, Article 446 of the Moroccan Penal Code establishes the general principle of confidentiality. It imposes on professionals a general obligation not to disclose customers’ secrets to the public. This legal obligation relates to public order; from which we cannot derogate. The implementation of the general rule of professional secrecy allows exceptions in certain cases expressly and restrictively defined by law or expressly provided by parties in their agreements. These obligations are generally drawn up for administrations, administrative and judiciary authorities, communities, government departments and agencies. Apart from these legally prescribed and limited cases which authorize disclosure of professional secrets, thereexist other instances which permit the lifting of such secrets, without, however, engaging the liability of the confidant.This could be applicable to the infraction of money laundering and to the field of new information and communication technologies, commonly called the Digital Domain. The violation of professional secrecy by an agent of the Administration entails the execution of penal sanctions and, eventually, civil penalties, without prejudice to disciplinary sanctions forviolating professional secrecy.