Request for a preliminary ruling from the Najvyšší súd Slovenskej republiky in the case Puškár.
 Is it possible to interpret the right to respect for private and family life, home and communications, laid down in Article 7 of the Charter of Fundamental Rights of the European Union, and the right to the protection of personal data laid down in Article 8 thereof to the effect that, where there is an alleged infringement of the right to the protection of personal data, which, with respect to the European Union, is implemented primarily through Directive 95/46/EC, and entails, in particular: 
— the obligation on Member States to protect the right to privacy of persons with respect to the processing of their personal data (Article [1](1)) and, 
— the authorisation conferred on Member States to process personal data where the processing is necessary for the performance of a task carried out in the public interest (Article 7, point (e)) or the processing is necessary for the purposes of the legitimate interests pursued by the controller or by the third party or parties to whom the data are disclosed, 
— and having regard to the authorisation [to restrict that right], by way of an exception, conferred on a Member State (Article 13(1)(e) and (f)), when such a restriction constitutes necessary measures to safeguard an important economic or financial interest of a Member State or of the European Union, including monetary, budgetary and taxation matters, 
those rights do not allow a Member State to create, without the consent of the person concerned, a register of personal data for the purposes of tax administration, so that the fact that personal data is rendered at the disposal of a public authority for the purposes of countering tax fraud in itself constitutes a risk? 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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