Kumvetsera koyambirira kwa mboni: Usodzi kuti ukhale umboni

Chidule

Kuyeserera koyambirira kwa mboni

Pansi pa malamulo achi Dutch, khothi likhoza kulamula kuti pakhale umboni wapaumboni koyambirira kwa chipani chimodzi (chofunikacho). Pakumverana kotere, munthu amakakamizika kunena zowona. Sichachabe kuti milandu yovomerezeka ndi chigamulo chazaka zisanu ndi chimodzi. Pali, komabe, pali zingapo kusiyanasiyana pazokakamizidwa kuchitira umboni. Mwachitsanzo, lamulolo limadziwa udindo ndi ntchito yamabanja. Pempho la mayeso oyambira ngati abwinobwino limathanso kukanidwa ngati pempholi liphatikizidwa ndi kusowa chidwi, pakagwiritsidwa ntchito molakwika ndi malamulo, pakagwirana ndi mfundo zoyenera kuchita kapena ngati pali zifukwa zina zolemetsa. vomerezani kukanidwa. Mwachitsanzo, pempho lochitira umboni waumboni woyambirira lingakanidwe pamene munthu ayesa kupeza zinsinsi zamalonda za wopikisana naye kapena pamene wina ayambitsa zomwe amatchedwa ulendo wokapha nsomba. Ngakhale ali ndi malamulowa, nthawi zovuta zitha kuchitika; mwachitsanzo m'gululi.

Kumva koyambirira

Chigawo chodalirika

In the trust sector, a large part of the circulating information is usually confidential; not in the least information of the clients of a trust office. In addition, a trust office often receives access to banking accounts, which obviously requires a high degree of confidentiality. In an important judgement, the  court ruled that a trust office itself is not subject to (derivative) legal privilege. Consequence of this is that the “trust secret” can be circumvented by requesting a preliminary witness examination. The reason that the court did not want to grant the trust sector and its employees a derivative legal privilege is evidently the fact that the importance of finding the truth matters most in such a case, which can be seen as problematic. Consequently, a party such as the tax authority, while not in the possession of sufficient evidence to start a procedure, can, by requesting a preliminary witness examination, collect a lot of (classified) information from a range of employees of a trust office in order to make a procedure more viable. Nonetheless, the taxpayer itself may deny access to his information as referred to in article 47 AWR on the basis of the confidentiality of his contact with a person with a legal duty of confidentiality (attorney, notary, etc.) which he has approached. The trust office can then refer to this right of refusal of the tax payer, but in that case the trust office must nevertheless reveal who the taxpayer in question in. This possibility of circumvention of the “trust secret” is often seen as a big issue and at this moment there are only a limited amount of solutions and possibilities for employees of a trust office to refuse to reveal confidential information during a preliminary witness examination.

Solutions

Monga tanena kale, mwa izi ndizotheka kuti mnzake akuyamba maulendo ophera nsomba, kuti mnzakeyo akuyesera kuti adziwe zinsinsi za kampani kapena kuti mnzakeyo ali ndi chiwongola dzanja chochepa mphamvu. Kuphatikiza apo, nthawi zina munthu sayenera kudzichitira umboni yekha. Nthawi zambiri zifukwa zotere, komabe, sizikhala zoyenera kuzungulira. Mu lina lake la 2008, Advisory Committee of the Civil Procedural Law (“Adviescommissie van het Burgerlijk Procesrecht”) apereka lingaliro lina: kuchuluka. Malinga ndi Advisory Committee, ziyenera kukana pempho la mgwirizano pamene zotsatira zake zingakhale zopanda tanthauzo. Uwu ndi chitsimikiziro chabwino, komabe chikadali funso kuti kuchuluka kwa tsambalo kungagwire ntchito bwanji. Komabe, bola khothi silitsatira njira iyi mwanjira iliyonse, kukhazikitsa malamulo okhwima ndi kuwalamulira kumakhalabe komweko. Olimba koma chilungamo? Ili ndiye funso.

Mtundu wathunthu wa pepala loyera ili umapezeka mu Chidatchi kudzera pamalumikizowa.

Lumikizanani

Ngati mungakhale ndi mafunso ena kapena ndemanga mukatha kuwerenga nkhaniyi, omasuka kulumikizana ndi Mr. Maxim Hodak, woweruza milandu ku Law & More kudzera pa maxim.hodak@lawandmore.nl kapena Mr. Tom Meevis, loya wa ku Law & More kudzera tom.meevis@lawandmore.nl kapena tiimbireni pa + 31 (0) 40-3690680.

 

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