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Bank Secrecy, Exchange of Taxpayer Data, Search, And EU Law: The Case Of K.S. And M.S. v. GERMANY

William Byrnes

In 2006, the German secret service (Bundesnachrichtendienst) bought a data carrier from a certain K. for a considerable amount of money. The data carrier contained financial data from the Liechtenstein L. Bank relating to 800 people. K., who had formerly been an employee of the L. Bank, had illegally copied the data. The data carrier was submitted to the German tax investigation authorities, which subsequently instigated proceedings against, inter alia, the applicants, in relation to tax evasion crimes.

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