Fiscal data flow in the context of personal data protection Cover Image

Transferul informațiilor fiscale în contextul protecției datelor cu caracter personal
Fiscal data flow in the context of personal data protection

Author(s): Andreea Șerban
Subject(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.

  • Issue Year: LXIV/2018
  • Issue No: 1
  • Page Range: 185-202
  • Page Count: 18
  • Language: Romanian