Gestiunea informaţiilor fiscale de către autorităţile fiscale în contextul Regulamentului GDPR
Fiscal information management by tax authorities in the context of General Data Protection Regulation

Summary/Abstract: The article exploits the idea of the management of the tax information in the context of GDPR Regulation. In the first part of the article, we analyze the structure and the application of the GDPR Regulation and the possibility to apply the GDPR in the tax procedures involving direct or indirect taxes. We concentrated on the issues as competences of the European Union, on the procedures of tax information exchange and we tried to analyze and compare those issues from the GDPR philosophy.

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