Data Protection In Direct Tax Matters And Developments From The Eu Standpoint The Case Of Automatic Exchange Of Information

The goal of this contribution is to address the complex relationship between taxation law and the protection of taxpayers' data, primarily from the perspective of EU data protection law and in connection with mechanisms of exchange of information. This article points out at the outset that the legislation protecting personal data in tax matters at EU level is still rather fragmented, and that the body of jurisprudence of the Court of Justice of the European Union and of the European Court of Human Rights has not yet fully developed specific guidance, especially as regards the compatibility of automatic exchange of information with the right to the protection of personal data. In light of this, the research takes as a reference point the case law on the right to the protection of personal data in matters not related to taxation, with a view to assessing whether useful indications and principles could be transposed to the field of taxation. In addition, the analysis offers some insights into (i) the available safeguards in the hands of taxpayers during the processing of their personal data by tax authorities; and (ii) the consequences of the adoption of the General Data Protection Regulation for Directive 2011/16/EU on exchange of information in tax matters, and for international agreements based on the FATCA and CRS frameworks.Full-text Paper.

The goal of this contribution is to address the complex relationship between taxation law and the protection of taxpayers' data, primarily from the perspective of EU data protection law and in connection with mechanisms of exchange of information. This article points out at the outset that the legislation protecting personal data in tax matters at EU level is still rather fragmented, and that the body of jurisprudence of the Court of Justice of the European Union and of the European Court of Human Rights has not yet fully developed specific guidance, especially as regards the compatibility of automatic exchange of information with the right to the protection of personal data. In light of this, the research takes as a reference point the case law on the right to the protection of personal data in matters not related to taxation, with a view to assessing whether useful indications and principles could be transposed to the field of taxation. In addition, the analysis offers some insights into (i) the available safeguards in the hands of taxpayers during the processing of their personal data by tax authorities; and (ii) the consequences of the adoption of the General Data Protection Regulation for Directive 2011/16/EU on exchange of information in tax matters, and for international agreements based on the FATCA and CRS frameworks.

In the age of technological advancement, including the emergence of artificial intelligence, big data, and the internet of things, the need for privacy and protection has risen massively. This phenomenon has led to the enforcement of two major legal directives in the European Union (EU) that aim to provide vigorous protection of personal data. There is a need for research on the repercussions and developments that have materialized with these recent regulations and how the rest of the world has been affected. Personal Data Protection and Legal Developments in the European Union is an essential reference source that critically discusses different aspects of the GDPR and the Law Enforcement Directive as well as recent jurisprudential developments concerning data privacy in the EU and its member states. It also addresses relevant recent case law of the Court of Justice of the EU, the European Court of Human Rights, and national courts. Featuring research on topics such as public transparency, medical research data, and automated decision making, this book is ideally designed for law practitioners, data scientists, policymakers, IT professionals, politicians, researchers, analysts, academicians, and students working in the areas of privacy, data protection, big data, information technology, and human rights law.

This timely book provides a holistic analysis of the exchange of information procedures for tax purposes within the EU from an administrative law and tax law perspective. It explores how procedural and substantive taxpayers’ rights are affected by exchange of information processes, and rigorously examines the effectiveness of the current legal framework.

With the automatic exchange of information on tax matters (AEOI) developing into the new international standard, large quantities of information have been or will be subject to cross-border transfer. As a result, data play a significant role in the mechanism. Although the European Union is equipped with various legal sources in data protection, guarantees provided to taxpayers in AEOI legal instruments need to be further developed in order to be consistent with those provided by data protection rules in the European Union. This article analyses taxpayers' right to data protection by studying the interrelationships between rules in EU Directives regarding administrative administration and those regarding data protection. Moreover, relevant Court of Justice of the European Union (CJEU) case law is discussed in light of the afore-mentioned rules, highlighting the insufficiencies of prevailing AEOI legislation in ensuring proportionality and taxpayer protection in third countries. Finally, the newly adopted General Data Protection Regulation is assessed.

Ben Terra (1946–2019) was professor of tax law at the universities of Amsterdam (UvA), the Netherlands, and Lund, Sweden. Peter Wattel is Advocate General in the Supreme Court of the Netherlands, State Councillor extraordinary in the Netherlands, Council of State and professor of EU tax law at the Amsterdam Centre for Tax Law (ACTL), University of Amsterdam. Sjoerd Douma is professor at the ACTL, Director of the Adv LLM programme in International Tax Law at Amsterdam Law School, and partner at Lubbers, Boer & Douma in The Hague. Otto Marres is professor at the ACTL, and tax lawyer at Meijburg & Co., Amsterdam. Hein Vermeulen is Director of PwC’s EU Direct Tax Group, Amsterdam. Dennis Weber is professor of European Corporate Taxation at the ACTL and of counsel at Loyens & Loeff. The eighth edition of this leading textbook brings its comprehensive and systematic survey of European Tax Law up to March 2022. With its critical discussion of the EU tax rules and of the European Court’s case law in tax matters, it surpasses every other textbook on EU Tax Law in its clarification and analysis of the implications of the EU Treaties and secondary EU law for national and bilateral tax law. The in-depth coverage of Volume I includes the following: 1. The far-reaching consequences of the EU free movement rights, the EU State aid prohibition, the EU Charter of Fundamental Rights, and the general principles of EU law for national tax law, tax treaties, national (tax) procedure, State liability, and relations with third States. 2. Secondary EU law in force and proposed on direct taxes (Parent-Subsidiary Directive, Tax Merger Directive, Interest and Royalties Directive, cross-border tax dispute settlement instruments, the Anti-Tax Avoidance Directive and pending company tax proposals). 3. (Automatic) exchange of information and other administrative assistance in the assessment and recovery of taxes between the EU Member States. 4. Soft Law on Harmful Tax Competition. Procedural matters and the extent of judicial protection are emphasized throughout this volume. This new edition will continue to be of immense value to law school and university programmes in (international) tax law and in European Union law and for practice. Volume II (2021) of this book covers harmonization of indirect taxation, energy taxation and capital duty, as well as administrative cooperation in the field of indirect taxation.

This book features peer reviewed contributions from across the disciplines on themes relating to protection of data and to privacy protection. The authors explore fundamental and legal questions, investigate case studies and consider concepts and tools such as privacy by design, the risks of surveillance and fostering trust. Readers may trace both technological and legal evolution as chapters examine current developments in ICT such as cloud computing and the Internet of Things. Written during the process of the fundamental revision of revision of EU data protection law (the 1995 Data Protection Directive), this volume is highly topical. Since the European Parliament has adopted the General Data Protection Regulation (Regulation 2016/679), which will apply from 25 May 2018, there are many details to be sorted out. This volume identifies and exemplifies key, contemporary issues. From fundamental rights and offline alternatives, through transparency requirements to health data breaches, the reader is provided with a rich and detailed picture, including some daring approaches to privacy and data protection. The book will inform and inspire all stakeholders. Researchers with an interest in the philosophy of law and philosophy of technology, in computers and society, and in European and International law will all find something of value in this stimulating and engaging work.

This paper forms part of a series of analytical pieces on various key tax issues, prepared by Policy Department A at the request of the TAXE Special Committee of the European Parliament. It deals with the need for information exchange between sovereign states on tax-related issues, which is increasing rapidly. In this vein, the Organisation for Economic Co-operation and Development (OECD) and the EU have developed better instruments of information exchange. The OECD has enlarged the scope of Articles 26, 27 of the OECD Model Tax Convention (MTC) and has in parallel proposed a specific Tax Information Exchange Agreement (TIEA) Model. Both sources have been increasingly used in the bilateral treaty practice. In parallel, the EU has enacted two new directives: the Directive concerning Mutual Assistance for the Recovery of Claims and the Directive on Administrative Cooperation. This paper aims at providing a systematic overview of recent developments (including on the concept of 'automatic exchange') and explains the content and function of the legal sources delimiting each other. The paper also deals with the legal protection of taxpayers, especially with the protection of personal data and commercial, industrial, business and professional secrets. It emphasizes the necessity of an international tax secret as an EU minimum standard.

The aftermath of the 2008 crisis has substantially increased the regulation of banks and insurance companies and curtailed their risk taking, which has shifted much of the risk to their clients: firms and consumers. At the same time, digitalization has encouraged the entry of new firms combining finance and technological innovation, a phenomenon known as FinTech. The emergence of non-bank financial entities has contributed to the fragmentation of financial services, and also opened up new markets. Furthermore, the growing emphasis on corporate social responsibility has made it increasingly important for financial organizations to care about their public image. Drawing together these diverse strands, this book examines how the financial sector is evolving and how the existing actors are adapting to the institutional change and to the challenges from new actors and competitors. It also addresses the issue of how financial organizations are providing fixes to the challenges at the systemic level and how a healthier, more diverse and socially responsible financial sector is beneficial to the operations of the market economy as a whole. While there are books that address each of these issues, and also books that look at organizational diversity, there are few that investigate their interconnectedness. Responsible Finance and Digitalization offers a topical overview of the changes that are taking place in the financial sector and how the financial sector itself can contribute to solving global challenges. It equips both students (at MBA and other levels) and practitioners with analytical tools to reflect on this change and to take appropriate action to ensure that their organization can successfully navigate it and create value.