The Gazette 1967/71

disclosure of evidence or submission of evidence in writing. SWISS COURT LIFTS BANK SECRECY The Swiss Supreme Court has ruled that the Swiss Federal tax administration can supply in formation to the United States Government con cerning the dealings with Swiss banks of an American citizen suspected of tax fraud. The ruling, just made public, said that if the information could be legally obtained under Swiss law the Swiss administration was obliged to accede to a request for the same information from the American internal revenue service. In its ruling the court rejected an appeal by an American, not identified in the report against a decision of the Swiss tax authorities to supply information requested by Washington concerning his dealings with a Swiss bank. Swiss bank secrecy protects a bank's client against routine prying by the authorities for tax evasion, the court said. However, under Swiss law the court explained, the secrecy can be lifted in the more serious matter of tax fraud. The obligation under the treaty with the U.S. covers not only cases where fraud has been leg ally established, but also cases where requested information could help forestall or detect a fraud, it was stated. Negotiations are now in a final stage between the United States and Switzerland on an agree ment which would permit the lifting of the 1934 bank secrecy law to help fight organised crime. (The Irish Times, 4 January 1971) "DAILY TELEGRAPH MAGAZINE" Three Supplements of the Daily Telegraph Magazine on March 6th; March 13'th and March 20th, 1970 contain some interesting articles re lating to the law. They include such articles as — Justice: Is It Fact Or Fiction? Where it is sug gested that the chief struggle is between the Law and the Administration, and the Administration seems to be winning. Lord Devlin suggests that to accelerate cases, there is no reason why the judge should not have the bulk of 'the case presented to

him in writing, and confine the oral hearing to the pith; injunctions by the judge not to waste time are not consistently availed of. In an Anthology of Injustice, Barry Cox sets out no less than 14 cases of glaring injustice. Fenton Breslen repeats the phrases of Lord Atkin in 1942 and Lord Simonds in 1947 — "Arrested with or without warrant, the citizen is entitled to know why he is deprived of his freedom . . . ." The modern judge eschews politics — he tries to stay out of it. Only Lord Denning, Lord Justices Salmon and Danckwerth, and Mr. Justice Donaldson have dared to probe and question the powers of Whitehall and Town Hall. Strong Judges can still, when they wish to, make good law and protect the citizen. But one has to look to find them. Desmond Donnelly suggests there are too many members in Westminster, and that the process of legislation would be simplified by reducing them by hah0, he suggests that only major matters should be dealt with at Westminster, and that housing, health, education and law and order should be confined to small elected regional parliaments who would have power to levy local taxes — Ben Whitaker mentions inconsistencies in the legal system, such as bias in favour of the richest members of the community. He advocates the following reform: — 1. Legal aid should be granted against de cisions of social welfare tribunals which affect the citizen even more than the law courts. 2. To prevent exploitation, a new form of neighbourhood legal service should be established particularly in areas where there are no solicitor's offices is essential. 3. Legal documents available to the public should be in simple language. 4. It should not be necessary to foster restric tive practices by employing a junior as well as a senior counsel. 5. A non-legal Minister for Justice might con sider the claims of academics or business men with legal training for judicial appoint ment. 6. The training of lawyers and judges needs to be constantly revised to keep pace with modern requirements.

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