Tajemnica skarbowa a ochrona dóbr osobistych
Financial secrecy within tax administration and the protection of personal data

Summary/Abstract: The taxpayers’ personal data, tax remitters and tax collectors provided in tax returns, the information about tax proceedings, tax audit files is a tax secret. This data is closely related to an individual being the individual’s personal right. It has been protected by the law. One could also be given such protection under the right to privacy. The purpose of this article was to present pertinent legal provisions. The concept and scope of financial secrecy with tax administration as well as the principles of liability provided by the Polish Tax Code were analised. The authors discussed the relations between the regulations regarding financial secrecy and personal rights. The article concluded that the information protected by the institution of tax secrecy is also a subject to legal protection given to personal rights.

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