Posizione CFE sulla consultazione AMLA sugli standard per lo scambio transfrontaliero tra FIU: criteri di collegamento, ruolo dei professionisti, tutela di riservatezza e segreto professionale, tempi di attuazione.
Context
CFE responded to the AMLA consultation on draft technical standards for cross-border information exchange between Financial Intelligence Units. The draft distinguishes cross-border reports, where the original report is sent to another FIU, from cross-border disseminations, where a narrower set of information is shared first. CFE supports clear, harmonised criteria for such exchanges.
Professional reporting and jurisdictional links
Tax advisers typically do not execute transactions or hold client funds, so their suspicions arise from professional knowledge and inconsistent documents or explanations. CFE cautions against automated links based on nationality, birthplace or place of incorporation, which may create a technical connection without showing real relevance to another Member State. Secondary indicators should apply only when primary criteria are unavailable, and financial values should carry limited weight.
Responsibilities between FIUs
CFE supports the transmitting FIU applying the selection criteria while the receiving FIU assesses relevance. The initial exchange should nevertheless contain enough context, such as the triggering criterion, the role of the primary subject and a concise basis for suspicion, with a preserved link to the original report.
Data protection, confidentiality and privilege
Transmitted data should be limited to what is needed, and confidentiality markings must be maintained in later exchanges. An automated match is a criterion for exchange and not evidence of wrongdoing. The framework must not widen authorities' access or make privileged information usable abroad merely because it was transmitted.
Implementation
CFE recommends testing these standards together with related FIU exchange and reporting-format standards as one operational chain, with guidance ready before the framework applies on 10 July 2027.
Fonte: CFE Tax Advisers Europe