The Automatic Exchange of Tax Information and the Protection of Personal Data in the European Union: Reflections on the Latest Jurisprudential and Normative Advances

Author (Person)
Series Title
Series Details Vol.25, No.3, June 2016, p146–161
Publication Date June 2016
ISSN 0928-2750
Content Type

Abstract:

In this article, we examine from the perspective of the fundamental right to protection of personal data, the main problems derived from the generalization of the automatic exchange of tax information and, more specifically, the treatment of this issue in Directive 2011/16 EU on administrative cooperation in the tax area in its original text and after the changes incurred to date to promote the automatic exchange of information at the community level. The study is based mainly on the opinions of the European Data Protection Supervisor (EDPS) and the latest EU Court of Justice’s case law.

Source Link http://www.kluwerlawonline.com/abstract.php?area=Journals&id=ECTA2016015
Subject Categories ,
Countries / Regions