The use of taxpayers’ personal data for tax purposes globally is an important novelty in the international tax landscape and raises questions about the search for a balance between tax interest and fundamental right to data protection. To this end, the research work is aimed to analyse the tax interest through one of the many instruments of international administrative cooperation, that is the exchange of tax information between States, drawing inspiration from the study of the phenomena of fighting against double taxation, implemented on a global scale by all States, in the pursuit of their interests and in the recovery of economic resources that are necessary for the financing of their public expenditures. In fact, the rules about the exchange of tax information, being widely used to fight against fraud and tax evasion, in addition to offering the opportunity to grasp the possible different declinations of the tax interest, they become an opportunity to investigate the existence of limits to its pursuit, especially due to the protection recognised by the legal systems to the fundamental rights of the individual, even as taxpayer, and paying attention to the data protection in the context of the exchanges of tax information. From the search for the limits to the tax interest, precisely through the fundamental right to the protection of personal data and on the basis of European rules on the exchange of information as well as the legislation on the data protection (Regulation 2016/679/EU), it is reached a reversal of the perspective, where the fundamental right to the protection of personal data does not interfere with the tax interest of the States in the exchange of the tax information, including personal data, but on the contrary guarantees its realisation, although under some specific conditions. The tax interest, in fact, as an interest of general importance, admits in its pursuit, a limitation of fundamental rights, including the data protection right, as these mentioned rights are considered as “non-absolute prerogatives” and to be considered due to their “social function”.However, in order to consider the limitations of the private sphere may be justified, it should be respected the criteria established according to the articles 7, 8 and 52 of the Charter of Fundamental Right of the EU and according to their interpretation through expressed in the consolidated jurisprudence of the European Court of Justice, as most recently reiterated with the decision given in the État Luxembourgeois case (joined cases C-245/19 and C-249/19), as a summary of all principles expressed on the issue of the fundamental right balancing in relation to the data protection right with to other relevant public interests. Without these conditions, any limitation of fundamental rights would be arbitrary and incompatible with the superordinate principles pursuant to the Charter of Fundamental Rights of the EU and the ECHR. The data protection issue, therefore, as also confirmed by the recent Directive 2021/514/EU, in the tax field, does not represent a merely “marginal” profile but becomes the guarantee instrument to achieve the aims of fighting the tax fraud and the tax evasion, recently grown rapidly for the digitalisation of the economy and the advent of the digital platforms, that are frequently located in foreign jurisdictions, make the recovery of tax data more complex. In view of the fact, the worldwide exchange of tax information, outside Europe, as confirmed by the research on the Effective Qualifying Authority Agreements between Member States and Third Countries in conjunction with the equivalence judgment of the EU Commission [art.8ac(7),Directive 2021/514/EU], the complexity increases its level and new lacks emerge with certainty determining the need to ensure greater control over the protection of personal data, according to the data treatment in EU, in order to create a real single global data space.
L’utilizzo dei dati personali dei contribuenti per finalità accertative dell’Amministrazione finanziaria su scala globale rappresenta una novità di non poco rilievo nel panorama tributario internazionale e pone interrogativi sulla ricerca di un equilibrio tra l’interesse fiscale ed il diritto fondamentale alla protezione dei dati. A tal fine, il lavoro di ricerca ha inteso analizzare l'interesse fiscale attraverso uno dei molteplici strumenti di cooperazione amministrativa internazionale, ovvero lo scambio di informazioni fiscali tra Stati, traendo spunto dallo studio dei fenomeni di contrasto alla doppia imposizione, attuati su scala globale dagli Stati, nel perseguimento dei loro interessi e nel recupero di risorse economiche necessarie per il finanziamento delle funzioni pubbliche. L’istituto dello scambio, infatti, essendo molto utilizzato per il contrasto alla frode e all'evasione fiscale, oltre ad offrire l’occasione per cogliere le possibili diverse declinazioni dell'interesse fiscale, diviene lo strumento per indagare l’esistenza di limiti al suo perseguimento, specie in ragione della protezione riconosciuta dagli ordinamenti giuridici ai diritti fondamentali dell'individuo, anche se nella veste di contribuente, e con particolare attenzione per la protezione dei dati personali nel contesto degli scambi di informazioni fiscali. Dalla ricerca dei limiti dell’interesse fiscale si giunge, proprio attraverso il diritto fondamentale alla data protection e sulla base delle fonti europee sullo scambio nonché della normativa di riferimento sulla protezione dei dati personali (Reg. 2016/679), ad un ribaltamento della prospettiva, dove il diritto fondamentale alla protezione dei dati personali non interferisce con l’interesse fiscale degli Stati allo scambio dei dati personali ma al contrario ne garantisce la realizzazione, seppur a determinate condizioni. L’interesse fiscale, infatti, in quanto interesse di rilievo generale, ammette nel suo perseguimento, una limitazione dei diritti fondamentali, tra cui il diritto alla protezione dei dati personali, in quanto tali diritti sono considerati come “prerogative non assolute” e da considerate in ragione della loro “funzione sociale”. Tuttavia, affinché le limitazioni della sfera privata siano giustificate, è necessario che siano rispettati i parametri dettati dagli artt. 7, 8 e 52 della CDFUE e secondo l’interpretazione di essi espressa nella consolidata giurisprudenza della Corte di Giustizia UE, come da ultimo ribadito con la pronuncia resa sul caso État Luxembourgeois (cause C-245/19 e C-249/19), quale punto di sintesi degli orientamenti espressi sul tema del bilanciamento del diritto fondamentale alla protezione dei dati personali in rapporto ad ulteriori interessi pubblici di rilievo. In assenza di tali condizioni, ogni limitazione dei diritti fondamentali risulterebbe arbitraria e incompatibile con le fonti sovraordinate della CDFUE e CEDU. La protezione dei dati, dunque, come confermato anche dalla recente Direttiva 2021/514, in ambito fiscale, non rappresenta un profilo meramente “marginale” ma diviene lo strumento di garanzia nella realizzazione degli obiettivi di lotta contro la frode fiscale e l'evasione, sempre più acuiti dall'economia digitale e l’avvento delle Piattaforme digitali, che ove collocate in giurisdizioni estere, rendono il recupero dei dati fiscali più complesso. Nella dimensione extra-UE degli scambi, infatti, come confermato dallo studio degli Accordi di scambio di informazioni fiscali con i Paesi terzi e il giudizio di equivalenza della Commissione UE (art. 8-bis quater, par.7,DAC7) il livello di complessità si accresce ed emergono talune nuove criticità con la necessità di garantire un maggiore controllo sulla tutela della protezione dei dati personali, come accade per i trattamenti dei dati in ambito europeo e con gli stessi presidi, nell’ottica di realizzare concretamente uno spazio unico dei dati globale.
(2023). L’interesse fiscale tra scambio di informazioni fiscali e bilanciamento dei diritti fondamentali: il caso della protezione dei dati personali.. (Tesi di dottorato, Università degli Studi di Milano-Bicocca, 2023).
L’interesse fiscale tra scambio di informazioni fiscali e bilanciamento dei diritti fondamentali: il caso della protezione dei dati personali.
SORRENTINO, GIUSEPPINA
2023
Abstract
The use of taxpayers’ personal data for tax purposes globally is an important novelty in the international tax landscape and raises questions about the search for a balance between tax interest and fundamental right to data protection. To this end, the research work is aimed to analyse the tax interest through one of the many instruments of international administrative cooperation, that is the exchange of tax information between States, drawing inspiration from the study of the phenomena of fighting against double taxation, implemented on a global scale by all States, in the pursuit of their interests and in the recovery of economic resources that are necessary for the financing of their public expenditures. In fact, the rules about the exchange of tax information, being widely used to fight against fraud and tax evasion, in addition to offering the opportunity to grasp the possible different declinations of the tax interest, they become an opportunity to investigate the existence of limits to its pursuit, especially due to the protection recognised by the legal systems to the fundamental rights of the individual, even as taxpayer, and paying attention to the data protection in the context of the exchanges of tax information. From the search for the limits to the tax interest, precisely through the fundamental right to the protection of personal data and on the basis of European rules on the exchange of information as well as the legislation on the data protection (Regulation 2016/679/EU), it is reached a reversal of the perspective, where the fundamental right to the protection of personal data does not interfere with the tax interest of the States in the exchange of the tax information, including personal data, but on the contrary guarantees its realisation, although under some specific conditions. The tax interest, in fact, as an interest of general importance, admits in its pursuit, a limitation of fundamental rights, including the data protection right, as these mentioned rights are considered as “non-absolute prerogatives” and to be considered due to their “social function”.However, in order to consider the limitations of the private sphere may be justified, it should be respected the criteria established according to the articles 7, 8 and 52 of the Charter of Fundamental Right of the EU and according to their interpretation through expressed in the consolidated jurisprudence of the European Court of Justice, as most recently reiterated with the decision given in the État Luxembourgeois case (joined cases C-245/19 and C-249/19), as a summary of all principles expressed on the issue of the fundamental right balancing in relation to the data protection right with to other relevant public interests. Without these conditions, any limitation of fundamental rights would be arbitrary and incompatible with the superordinate principles pursuant to the Charter of Fundamental Rights of the EU and the ECHR. The data protection issue, therefore, as also confirmed by the recent Directive 2021/514/EU, in the tax field, does not represent a merely “marginal” profile but becomes the guarantee instrument to achieve the aims of fighting the tax fraud and the tax evasion, recently grown rapidly for the digitalisation of the economy and the advent of the digital platforms, that are frequently located in foreign jurisdictions, make the recovery of tax data more complex. In view of the fact, the worldwide exchange of tax information, outside Europe, as confirmed by the research on the Effective Qualifying Authority Agreements between Member States and Third Countries in conjunction with the equivalence judgment of the EU Commission [art.8ac(7),Directive 2021/514/EU], the complexity increases its level and new lacks emerge with certainty determining the need to ensure greater control over the protection of personal data, according to the data treatment in EU, in order to create a real single global data space.File | Dimensione | Formato | |
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phd_unimib_863251.pdf
embargo fino al 17/05/2026
Descrizione: L’interesse fiscale tra scambio di informazioni fiscali e bilanciamento dei diritti fondamentali: il caso della protezione dei dati personali.
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Doctoral thesis
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