The DAC and primary law: effectiveness of taxpayer’s rights to privacy and personal data protection

University essay from Lunds universitet/Institutionen för handelsrätt

Abstract: In a time where it is believed that the administrative cooperation between the Members States, in the form of exchange of information and, in particular, thought the mandatory automatic exchange of information without preconditions, is the most effective means of enhancing the correct assessment of taxes in cross-border situations, the bulk of information exchanged increased enormously. As the European Union took the lead in securing the creation of a legal ecosystem where the rights to privacy and personal data protection are effectively safeguarded, this trend poses significant concerns. This thesis considers whether the Directive on Administrative Cooperation (DAC) is consistent and proportionate with primary law while affecting taxpayers’ rights to privacy and personal data protection. In order to do so, with the help of relevant CJEU’s judgments, both primary and secondary law is taken into consideration. Respectively, the applicable provisions of the Charter of Fundamental Rights of the European Union (the Charter) and the General Data Protection Regulation (the GDPR) are comprehensively analysed.

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