Automatic Data (Further) Processing by the German Tax Administration - Tax Data Protection in the Light of Union and Constitutional Law Requirements

EasyChair Preprint 5154

Abstract

This paper demonstrates the importance of machine-interpretable databases for the functioning of the electronic risk management systems of the German tax authorities. The existing databases can be used for a variety of purposes or linked with each other. Therefore, taking into account the data protection law principle of purpose limitation, the legal bases under Union and constitutional law for the (further) processing of the data are the focus of the explanations.

Keyphrases: Datenschutz, Finanzverwaltung, Risikomanagementsysteme, e-government

@booklet{EasyChair:5154,
  author    = {Christoph Schmidt},
  title     = {Automatic Data (Further) Processing by the German Tax Administration - Tax Data Protection in the Light of Union and Constitutional Law Requirements},
  howpublished = {EasyChair Preprint 5154},
  year      = {EasyChair, 2021}}