000			01868nab a2200241 c 4500
999			_c145357 _d145357
003			ES-MaIEF
005			20220209135620.0
007			ta
008			220209t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_967732 _aPurpura, Andrea
245		0	_aProtection of taxpayers’ personal data and national tax interest _ba misstep by the European Court of Human Rights? _c Andrea Purpura
260			_c2021
500			_aResumen.
520			_aThe relationship between taxpayers’ privacy, tax law, and tax assessments carried out by national financial administrations is extremely debated. It is because, at the base of every possible consideration, there would seem to be essentially one question: What is the limit to the achievement of the national tax interest? It is possible to imagine, in the era of digitization, that the disclosure of taxpayers’ personal data does not represent a limit to the taxation interest of the state both when this has the purpose of prevention of tax evasion or whether it involves the protection of commercial relations between economic operators? These are some of the questions that emerge from reading the Case of L.B. v. Hungary issued by the European Court of Human Rights (ECHR) on 12 January 2021. Here, in fact, the court considered the conduct of the Hungarian tax authorities that has materialized in the publication on its website of the personal data of Hungarian tax evaders compatible with the European Convention on Human Rights, and specifically with Article 8.
650			_aCONTRIBUYENTES _941169
650			_aDERECHOS _942389
650		4	_aPROTECCION DE DATOS _948171
650			_aEVASION FISCAL _944029
650			_aUNION EUROPEA _948644
773	0		_9166491 _oOP 2141/2021/12 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 49, n. 12, December 2021, p. 1044-1055
942			_cART