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ANDREEA ȘERBAN, Fiscal data flow in the context of personal data protection

Abstract: This study addresses a fairly sensitive topic, being a matter of concern for the nationals of the Member States of the European Union, namely the transfer of personal tax data in the context of adoption of a new Regulation on the protection of personal data and the adoption of novel direction in the European fiscal and economic policy. This study also takes a look at how the tax data has been understood and processed before the repeal of the Directive no. 95/46 and how certain situations raised in practice can be reinterpreted from the perspective of the new privacy protection Regulation.

Keywords: fiscal data; case Bara; general data protection regulation.


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