Abstract
Authorities must be able to respond efficiently to criminal patterns and developments. Within the EEA, mutual legal assistance is based on multilateral and bilateral treaties such as the Convention on Laundering, Search, Seizure and Confiscation of the Proceedings from Crime and the Schengen agreements. Information on tax matters is generally based on bilateral treaties in the form of double taxation agreements and tax information exchange agreements, inter alia aiming to prevent tax evasion. To improve tax assistance, the OECD has recently elaborated a global standard on automatic exchange of information which has been signed by the member states. Furthermore, the administrative assistance relating to the financial market (Market Abuse Directive, Banking Directive), the administrative assistance relating to insurance (Solvency II) and the administrative assistance relating to funds (UCITS IV, AIFMD), has become very relevant. Having faced the financial market crisis, new developments in administrative assistance in European financial market supervision became necessary. The European Supervisory Authorities (EBA, EIOPA and ESMA) have not yet been incorporated into the EEA framework. They were established to create a level playing field and providing high protection to depositors, investors and consumers through guidelines, regulations and technical standards.
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Notes
- 1.
E.g. the MoU between the European Securities and Markets Authority and the United States’ Securities and Exchange Division (‘SEC’) of March 2012.
- 2.
Note that international legal assistance also exists in civil law, for example, under the Hague Convention of 15 November 1965 on the Service Abroad of Judicial and Extrajudicial Documents in Civil or Commercial Matters and the Hague Convention of 18 March 1970 on the Taking of Evidence Abroad in Civil or Commercial Matters.
- 3.
See Donatsch et al. (2011), § 3, 1 and 2.
- 4.
Liechtensteinische Juristen-Zeitung (LJZ) 3/10, Bussjäger, Die neue Rechtsprechung des Staatsgerichtshofes und des Verwaltungsgerichtshofes zur Amtshilfe in Finanzangelegenheiten, p. 56; Liechtenstein Administrative Court (VGH) 2008/71.
- 5.
International legal assistance is when an administrative authority provides supplemental assistance to a foreign authority with the same powers (not including legal assistance in criminal matters) in one or more individual cases (see, e.g., Breitenmoser 2009, p. 25 [28]).
- 6.
See Swiss Federal Gazette (BBl) 2003 3269.
- 7.
- 8.
See BBl 1983 IV 122.
- 9.
CETS No. 99 has not been ratified by Liechtenstein.
- 10.
- 11.
See BBl 2003 3268.
- 12.
CETS 182 has not been ratified by Greece, Hungary, Iceland, Italy, Liechtenstein, Luxembourg, Spain.
- 13.
E.g., Treaty of 4 June 1982 between the Principality of Liechtenstein and the Republic of Austria Supplementing the European Convention on Mutual Assistance in Criminal Matters of 20 April 1959 and Facilitating its Application.
- 14.
See Donatsch et al. (2011), § 27, 1.
- 15.
- 16.
- 17.
See Donatsch et al. (2011), § 27, 2.1.
- 18.
See Donatsch et al. (2011), § 27, 2.2.
- 19.
Report and Application 2006/75, p. 3.
- 20.
EFTA Court of 9 May 2014, E-23/13, 76.
- 21.
Level 1 texts represent EU legislation (regulations and directives).
- 22.
The EBA , EIOPA andESMA are empowered by Level 1 texts to passtechnical standards (implementing and regulatory). Furthermore they are authorised to set guidelines .
- 23.
Level 3 text are decisions and recommendations by the EBA ,EIOPA and ESMA .
- 24.
For example, the competent authorities in the United States, Canada, Australia, and Switzerland.
References
Breitenmoser S (2009) Die Grundlagen der polizeilichen Zusammenarbeit im Rahmen von Schengen. In: Breitenmoser S, Gless S, Lagodny O (eds) Schengen in der Praxis, p 25 [28]
Donatsch A, Heimgartner S, Simonek M (2011) Internationale Rechtshilfe unter Einbezug der Amtshilfe im Steuerrecht, Schulthess
Liechtensteinische Juristen-Zeitung (LJZ) 3/10, Bussjäger, Die neue Rechtsprechung des Staatsgerichtshofes und des Verwaltungsgerichtshofes zur Amtshilfe in Finanzangelegenheiten, p 56
Report and Application 2006/75, p 3
Swiss Federal Gazette (BBl) 2003
BBl 1983
BBl 2003
Toifl in Holoubek/Lang, Verfahren der Zusammenarbeit von Verwaltungsbehörden in Europa, Linde 2012
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Batliner, A., Konzett, H. (2016). Mutual Administrative and Legal Assistance. In: Baudenbacher, C. (eds) The Handbook of EEA Law. Springer, Cham. https://doi.org/10.1007/978-3-319-24343-6_34
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