Tax & Legal

Kategorien: Alle (6 gefunden)

1. 08. Juli 2024

   No access to tax files to check possible claim for damages a ...

   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.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: Personal data, Data Protection
2. 11. März 2024

   No right to erase personal data from the Associations Regist ...

   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.

   Kategorien: Tax & Legal News, Legislation

   Schlagwörter: Personal data, Data Protection
3. 07. März 2024

   ECJ: Auctioning of personal data for advertising purposes un ...

   In a Belgian case, the European Court of Justice clarified the term "personal data" and the conditions under which a sectoral organization, insofar as it provides its members with a framework of rules on consent to the processing of personal data, is to be classified as a "joint controller"’ within the meaning of the General Data Protection Regulation (GDPR). The ECJ also comments on the limits of the joint and several liability of such an organization.

   Kategorien: European Court of Justice

   Schlagwörter: Personal data
4. 06. Dezember 2023

   ECJ: Imposition of a fine only in case of wrongful infringem ...

   In two judgments the European Court of Justice (ECJ) clarified the conditions under which national supervisory authorities may impose an administrative fine following an infringement of the General Data Protection Regulation. In particular, it held that the imposition of such a fine requires that there be wrongful conduct; in other words, that the infringement has been committed intentionally or negligently.

   Kategorien: European Court of Justice

   Schlagwörter: fine, Personal data
5. 25. Mai 2023

   General Court to dismiss action by Meta Platforms against Co ...

   The action brought by Meta Platforms Ireland (Facebook group) against a request from the EU-Commission for release of documents identified by means of search terms or by way of specific keywords was dismissed by the European General Court.

   Kategorien: European Court of Justice

   Schlagwörter: documentation, Personal data
6. 17. Januar 2019

   European Court of Justice: Information to be provided by app ...

   In its judgement of 16 January 2019, the European Court of Justice (ECJ) held that the information required by the customs authorities from legal persons applying for authorised economic status (AEO) under the Union Customs Code - in particular the tax identification numbers and the name of the responsible tax offices of certain employees of the applicant – was lawful within the ambit of Directive 95/46/EC and Regulation (EU) 2016/679 governing the protection of individuals with regard to the processing of personal data and on the free movement of such data.

   Kategorien: European Court of Justice

   Schlagwörter: Union Customs Code, Data processing, Per ...