The automatic exchange of tax information and the protection of personal data in the European Union : reflections on the latest jurisprudential and normative advances

Resource Information

The work The automatic exchange of tax information and the protection of personal data in the European Union : reflections on the latest jurisprudential and normative advances represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

The automatic exchange of tax information and the protection of personal data in the European Union : reflections on the latest jurisprudential and normative advances

Creator

• Moreno González, S

Subject

• ECJ case law
• EU Directive
• automatic exchange of information
• data protection
• taxpayer rights

Language

eng

Summary

This article examines from the perspective of the fundamental right to protection of personal data, the main problems derived from the generalization of the automatic exchange of tax information and, more specifically, the treatment of this issue in Directive 2011/16 EU on administrative cooperation in the tax area in its original text and after the changes incurred to date to promote the automatic exchange of information at the community level. The study is based mainly on the opinions of the European Data Protection Supervisor and the latest EU Court of Justice's case law

Citation source

In: EC tax review. - Alphen aan den Rijn. - Vol. 25 (2016),

Geographic coverage

• European Union
• Europe

Language note

English