Compatibilitatea constituţională a normelor legale ce instituie obligaţia publicării listelor debitorilor care înregistrează creanţe fiscale restante cu cele privind obligaţiile generale referitoare la prelucrarea datelor cu caracter personal
Constitutional compatibility of the legal rules establishing the obligation to publish the lists of debtors who register outstanding tax claims with those related to the general obligations in processing of personal data

Summary/Abstract: The Constitution enshrines both fundamental rights and freedoms and fundamental duties, and the obligation of citizens to contribute through taxes and fees to public budget is one of the fundamental duties provided by the Basic Law. In this context, taking into consideration that fundamental rights have constitutional protection, the question that arises is related to the extent to which a possible intrusion of the state into these fundamental rights can be circumscribed by public exposure on a list that may contain certain personal data of individuals who have outstanding tax obligations. This is the issue addressed in this paper and in formulating the answer to the above question will take into account the case law of the Constitutional Court, the European Court of Human Rights and the Court of Justice of the European Union, as well as national and European laws.

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