In a recently published decision, the Supreme Tax Court has for the first time commented on the requirements for claims of damages before the tax court against a tax authority due to violation of data protection regulations. Such action for damages pursuant to Art. 82 of the General Data Protection Regulation (GDPR) is generally inadmissible (for want of being adversely affected or burdened) if there has been no prior out-of-court request of the claim.
Today the Council of the EU adopted new rules to improve cooperation between national data protection bodies when they enforce the General Data Protection Regulation (GDPR) in order to speed up the process of handling cross-border data protection complaints.
According to a most recent judgment of the Supreme Tax Court, a taxpayer is not generally entitled to disclosure of an anonymous report received by the tax office that accuses him of misconduct in tax matters. The right to obtain information under data protection law does not confer any further rights in this respect.
An employee may be entitled to compensation for a breach of the General Data Protection Regulation if the employer transfers real personal data within the group to another company to test the cloud-based HR management software “Workday”. This was decided by the Federal Labor Court following a preliminary ruling of the European Court of Justice.
Section 2a (5) no. 2 of the German Fiscal Code states that the provisions of the General Data Protection Regulation (GDPR) apply accordingly to information relating to identified or identifiable corporations. The GDPR does not contain a right to the inspection of files, the Supreme Tax Court said in a most recent decision.
The access to tax files after the taxation proceedings have been carried out is not permitted if the taxpayer wishes to pursue non-tax-related purposes, such as the examination of a claim for damages against the tax advisor. In its decision the Supreme Tax Court noted that this does not affect the right to information on the processing of personal data in accordance with the General Data Protection Regulation.
In a recent decision, the Supreme Tax Court commented for the first time on the requirements and scope of the right to information under the General Data Protection Regulation.
The Council of the EU reached an agreement on a common member states’ position on a new law which will improve cooperation between national data protection authorities when they enforce the General Data Protection Regulation (GDPR).
In a preliminary request from the Administrative Court Wiesbaden (Germany) the Advocate General (AG) is of the opinion that the supervisory authority has an obligation to act when it finds a breach while investigating a complaint. However, the decision as to what corrective action to take depends on the specific circumstances of each individual case.
The Cologne Higher Regional Court decided on 3 May 2023 that a former chairman of the board of a registered association has no right to have his personal data deleted from the Associations Register.
