This article deals with the protection of taxpayers’ data. The initial premise of our analysis is the absence – both on a supranational and on a domestic level – of relevant judgments on this specific issue and the consequent need to take as a landmark the ECJ’s case law on privacy protection in matters not related to taxation. Precisely, after having highlighted that, according to the ECJ, derogations from and limitations on the protection of personal data has to be proportionate to the intended purpose and should apply only in so far as is strictly necessary, our analysis focuses on the scope of application of the proportionality principle in the Italian tax legal system, by recalling some relevant judgments of the Italian Supreme Court and some regulations issued by the Italian Data Protection Authority. On a final note, this article will offer some insights as to the available safeguards in the hands of taxpayers during the collection of their personal data by tax authorities.
Prime riflessioni e spunti in tema di protezione dei dati personali in materia tributaria, alla luce della giurisprudenza della Corte di Giustizia e della Corte EDU
Contrino, Angelo
;Ronco, Stefano
2019
Abstract
This article deals with the protection of taxpayers’ data. The initial premise of our analysis is the absence – both on a supranational and on a domestic level – of relevant judgments on this specific issue and the consequent need to take as a landmark the ECJ’s case law on privacy protection in matters not related to taxation. Precisely, after having highlighted that, according to the ECJ, derogations from and limitations on the protection of personal data has to be proportionate to the intended purpose and should apply only in so far as is strictly necessary, our analysis focuses on the scope of application of the proportionality principle in the Italian tax legal system, by recalling some relevant judgments of the Italian Supreme Court and some regulations issued by the Italian Data Protection Authority. On a final note, this article will offer some insights as to the available safeguards in the hands of taxpayers during the collection of their personal data by tax authorities.File | Dimensione | Formato | |
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DPTI - 2019 - n. 3 - Prime riflessioni e spunti in tema... DEF.pdf
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