An American client of Swiss bank UBS has lodged a complaint with the European Court of Human Rights, as reported in the Handelszeitung newspaper on Thursday.
He objects to having his account information revealed to the American tax authorities under the administrative assistance agreement between Switzerland and the United States.
More specifically he cites violations of his right to privacy and of the principle of equal treatment.
In early March, he was among a number of clients whose appeals were rejected by the Federal Administrative Court – which is why he has turned to the European court.
While the Strasbourg-based court cannot prevent Switzerland from sharing data with the US, it can reprimand Switzerland.
As of last summer, the Federal Tax Administration had examined about 4,450 UBS client accounts under the agreement with the US.
The delivery of data by Switzerland was largely completed by mid-November 2010 after expiry of the appeal periods.
swissinfo.ch and agencies