?p? t?? 1? ?a???a???? 2013 ta ???t? µ??? t?? ????pa???? ???s?? de? ?a µp????? ?a a??????? ?a pa?????? p????f???e? ??a ?ata??se?? se t??pe??? t???, a? ?p???e? s?et??? a?t?µa, ?p?? p????pte? ap? ap??t?s? t?? ??µ?s??? se s?et??? e??t?µa t?? e???ß???e?t? t?? S????? ?. ????t?.
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e??t?s? t?? ?. ????t? e??e ?atate?e? µe af??µ? t?? e?a??e??e? t?? e???????? ??ß????s?? pe?? efa?µ???? ??e?t??????? pe????s???????? µe t? ?p??? «?a ?ata???feta? ? ????t? ?a? a????t? pe????s?a t?? ??????? st?? ????da ?a? t? e??te????, pe???aµßa??µ???? ?a? t?? ?ata??se??».
St?? e??t?s? t??, af?? s?µe???e? ?t? «p????? ?????e? ?at????? s?µa?t??? p?s? ?ata??se?? se t??pe?e? ????? µe???» ??t??se ap? t?? ?p?t??p? ?a apa?t?se? a? «e??a? ?p???e?µ??e? ?? t??pe?e? t?? ????? µe??? ?a pa??s???? p????f???e? ??a t??? ?????e? p?? d?at????? ?ata??se?? se a?t??, se ???????? ???? ef?s?? t? ??t?se? µe s??p? ?a p??ße? se d?asta???se?? ?a? epa???e?se?? st???e??? sta p?a?s?a t?? ?e?t?????a? t?? pe????s????????».
???ad?, ? e??t?s? t?? ?. ????t? a?afe??ta? se pe??pt?se?? p?? de? ??e? a??µa s??µat?s?e? d?????af?a se ß???? s???e???µ???? ?ata?et??.
St?? ap??t?s? t?? ? ?p?t??p?? t?? ?? ?. Seµ?ta, af?? t????e? ?t? s?µe?a «?? t??pe?e? de? ?p???e???ta? ?a d?aß?ß????? p????f???e? ape??e?a? st?? f?????????? a???? ????? ???t??? µ?????», d?e???????e? ?t?, ap? 1/1/2013 «???t?? µ???? st? ?p??? ape???????e s?et??? a?t?µa de? µp??e? ?a a????e? t?? pa???? p????f????? ap???e?st??? ?a? µ???? epe?d? ??t???? t?? e? ???? p????f????? e??a? t??pe?a, ???? ???µat?p?st?t??? ?d??µa…».
? a???ß?? ap??t?s? t?? ?p?t??p?? ??e? ?? e???:
«? ?p?t??p? e?f???e? t?? ??a??p???s? t?? ??a t?? e?a??e??a t?? ????????? ??ß????s?? s?et??? µe t? d?µ??????a ??e?t??????? pe????s???????? e?t?? t?? 2013. ? ??sp?s? t?? e?????? f?????????? d?at??e?? eµp?pte? st? ped?? a?µ?d??t?ta? t?? ??at?? µe???, ta ?p??a d??a?ta? ?a ?esp????? t?? d?at??e?? e?e??e? t?? ?p??e? ?e????? ?at?????e?, ef?s?? de? s????????ta? µe d?at??e?? p?? ????? ?esp?ste? se e???pa??? ep?ped?.
?s?? af??? t?? p??sßas? se p????f???e?, ded?µ???? ?t? st?? ?? de? ????? te?e? se ?s?? ???µ?se?? pa?eµfe?e?? p??? a?t?? t?? aµe???a????? ??µ?? FATCA (??µ?? ??a t?? ep?ß??? f???????a? st??? ???a??asµ??? t?? a???dap??), ?? t??pe?e? de? ?p???e???ta? ?a d?aß?ß????? p????f???e? ape??e?a? st?? f?????????? a???? ????? ???t??? µ?????, ??a ?µ?? ???t?? µ???? µp??e? ?a ??t?se? ap? ???? ???t?? µ???? ?a t?? ?????p???se? ?p??ad?p?te p????f???a t? ???? ???t?? µ???? ??e? st?? ?at??? t?? ? ap??t?se ?? ap?t??esµa d?????t???? ??e??a? e?t?? t?? ep????te??? t??.
? ?d???a 2011/16/EE t?? 15?? Feß???a???? 2011 s?et??? µe t? d?????t??? s??e??as?a st?? t?µ?a t?? f???????a?, ? ?p??a p???e?ta? ?a te?e? se ?s?? t?? 1? ?a???a???? 2013, p??ß??pe? ??t? ?t? ???t?? µ???? st? ?p??? ape???????e s?et??? a?t?µa de? µp??e? ?a a????e? t?? pa???? p????f????? ap???e?st??? ?a? µ???? epe?d? ??t???? t?? e? ???? p????f????? e??a? t??pe?a, ???? ???µat?p?st?t??? ?d??µa, e???s??d?t?µ???? a?t?p??s?p?? ? p??s?p? p?? e?e??e? ?p? t?? ?d??t?ta t?? p???t??a ? t?? d?a?e???st? ? epe?d? ?? p????f???e? af????? ?d???t?s?a?? s?µf????ta p??s?p??».