Data protection in tax administration proceedings according to the DSGVO (basic data protection regulation)
- Verbraucherschutz, Compliance und Recht
- Recht und Verbraucherschutz
Data protection in tax administration proceedings from 25 May 2018
Competent Department
Basic information
Since 25 May 2018, the Basic Data Protection Regulation (DSGVO) has been directly applicable law in all Member States of the European Union. The aim of the DPA is to ensure an equivalent level of protection of the rights and freedoms of natural persons with regard to the processing of data in all Member States.
Under the basic data protection regulation, you have various rights:
- Right to information
- Right of rectification
- Right of cancellation
- Right to limit processing
- Right of objection
- Right of appeal
Details can be found in particular in Articles 15 to 18 and 21 of the DSGVO.
General information on these rights:
In some cases we cannot or may not be able to meet your request (§§ 32c to 32f of the German Fiscal Code). In this case, we will always inform you of the reason for the refusal, if this is legally permissible.
However, we will always reply within one month of receiving your request. If we need more than one month for a final clarification, you will receive an intermediate message.
You can find further information at https://www.finanzen.bremen.de/steuern-734
Requirements
Almost all citizens and companies will sooner or later come into contact with the tax offices because, for example, they have to file tax returns, pay taxes or claim refunds. Personal data must be processed for this purpose. In the taxation procedure, data is personal if it can be attributed to a natural person, a corporate body (e.g. association, corporation), an association of persons or a mass of assets.