25.10.2024 Presentation of documents to the tax authorities to comply w ... According to a decision of the Supreme Tax Court, the tax office's request for rental agreements from the landlord in accordance with Section 97 Fiscal Code must comply with the guidelines laid down in the General Data Protection Regulation (GDPR). In its judgment. the Supreme Tax Court held in favor of the tax office and that the plaintiff is obliged to produce the relevant documents. Categories: Supreme Tax Court casesKeywords: Data processing
21.06.2024 Access for taxpayers to personal data information pursuant t ... 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. Categories: Supreme Tax Court casesKeywords: Data processing, Data Protection
07.12.2023 ECJ: General Data Protection Regulation opposes data process ... In two decisions the European Court of Justice (ECJ) held that the General Data Protection Regulation (GDPR) opposes two data processing practices by credit information agencies. While ‘scoring’ is permitted only under certain conditions, the prolonged retention of information relating to the granting of a discharge from remaining debts is contrary to the GDPR. Categories: European Court of JusticeKeywords: Data processing
17.01.2019 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. Categories: European Court of JusticeKeywords: Union Customs Code, Data processing, Per ...
