Límites a la obtención de información por la Administración tributaria y a su cesión o intercambio = Limits for the tax authorities on obtaining and disclosing or exchanging information

Resource Information

The work Límites a la obtención de información por la Administración tributaria y a su cesión o intercambio = Limits for the tax authorities on obtaining and disclosing or exchanging information 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

Límites a la obtención de información por la Administración tributaria y a su cesión o intercambio = Limits for the tax authorities on obtaining and disclosing or exchanging information

Creator

• Delgado Pacheco, A

Subject

• ECJ case law
• EU Charter of Fundamental Rights
• European Convention on Human Rights
• constitutional law
• ECHR case law
• exchange of information
• tax authorities
• taxpayer rights
• data protection

Language

eng

Summary

Tax authorities need to have data or information on taxpayers. Along these lines, the author addresses the balance that must exist today between the power to obtain tax information and the right to privacy, in the strict sense and as an expression of the right to data protection. The article analyses this issue from the perspective of article 18 of the Spanish Constitution, bearing in mind the doctrine built on articles 7 and 8 of the Charter of Fundamental Rights of the European Union and article 8 of the European Convention for the Protection of Human Rights and of Fundamental Freedoms, and using the case law of both the Court of Justice of the European Union and the European Court of Human Rights

Citation source

In: Revista de Contabilidad y Tributación : CEF. - Madrid. - (2021), no. 463 ; p. 47-78

Geographic coverage

• Europe
• European Union

Language note

Spanish