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Il fisco francese, a maggio, aveva inoltrato all'Amministrazione federale delle contribuzioni una richiesta di assistenza amministrativa. Nella missiva si chiedeva la trasmissione dei dati relativi a decine di migliaia di clienti, dotati di un codice di domicilio corrispondente a quello della Francia.
Nel caso dell'UBS il Tribunale amministrativo federale ritiene che la banca sia "direttamente coinvolta". Il fatto di dover mettere a disposizione i dati richiesti rappresenta dunque una mole di lavoro senza precedenti.
La straordinaria quantità di clienti interessati potrebbe però dare l'impressione che l'istituto abbia sistematicamente aiutato i clienti ad evadere le imposte. Infine, non è escluso che i dati siano utilizzati nell'ambito di una procedura penale attualmente in corso in Francia contro UBS. Date queste premesse si riconosce la qualità di parte, ha concluso il TAF.
ATS/MABO
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