Protection of Personal Data in the Specific Activity of the National Tax Administration Agency
Protection of Personal Data in the Specific Activity of the National Tax Administration Agency
Author(s): Alina V. PopescuSubject(s): Law, Constitution, Jurisprudence, Law on Economics, Administrative Law
Published by: Editura Fundaţiei România de Mâine
Keywords: the right to private life and personal data protection; tax evasion; postal service providers; sending services with cash on delivery; tax diligence;
Summary/Abstract: The right of citizens to the protection of personal data is a fundamental right, in close correlation with the right to the protection of private and family life. The European Data Protection Regulation (GDPR ) allows public authorities to process such data “for the performance of a legal obligation on the controller” or when “the processing is necessary for the performance of a task carried out in the public interest or in the exercise of official authority with which the controller is subject the controller shall be vested,” under the Union or Member State law applicable to the controller. However, the GDPR stipulates that certain principles must be respected in relation to the processing of personal data, without making any distinction in the application of these principles, depending on the legal basis of the processing of such data, therefore, public authorities are obliged to comply with these principles. This study aims to analyse how the National Tax Administration Agency complies with the rules and principles established by the GDPR, in a specific situation, respectively, in relation to postal service providers and platform operators.
Journal: Journal of Law and Public Administration
- Issue Year: IX/2023
- Issue No: 18
- Page Range: 79-85
- Page Count: 7
- Language: English