Transferul informațiilor fiscale în contextul protecției datelor cu caracter personal
Fiscal data flow in the context of personal data protection
Author(s): Andreea ȘerbanSubject(s): Law, Constitution, Jurisprudence
Published by: Editura Universităţii »Alexandru Ioan Cuza« din Iaşi
Keywords: fiscal data; case Bara; general data protection regulation.
Summary/Abstract: This study addresses a fairly sensitive topic, being a matter of concern for the nationals of the Member States of the European Union, namely the transfer of personal tax data in the context of adoption of a new Regulation on the protection of personal data and the adoption of novel direction in the European fiscal and economic policy. This study also takes a look at how the tax data has been understood and processed before the repeal of the Directive no. 95/46 and how certain situations raised in practice can be reinterpreted from the perspective of the new privacy protection Regulation.
Journal: Analele Științifice ale Universităţii Alexandru Ioan Cuza din Iași, seria Ştiinţe Juridice
- Issue Year: LXIV/2018
- Issue No: 1
- Page Range: 185-202
- Page Count: 18
- Language: Romanian