Any processing of personal data carried out within the framework of this Directive should comply with Regulation (EU) 2016/679 of the European Parliament and of the Council. The data processing operations provided for under this Directive have the objective of serving a general public interest, namely the matter of taxation, and the additional objectives of combating tax fraud, tax evasion and tax avoidance, safeguarding tax revenue and promoting fair taxation, which strengthen opportunities for social, political and economic inclusion in Member States. Therefore, for the purposes of the correct application of this Directive and in order to safeguard those objectives of general public interest, Member States should have the possibility to restrict the scope of certain data subjects’ rights set out in Regulation (EU) 2016/679. Nevertheless, such restrictions should not go beyond what is strictly necessary for the achievement of those objectives. In relation to the additional information that could be required pursuant to this Directive for proving the taxpayer’s residence for tax purposes, collection of such information related to a natural person should be understood as being restricted to the identification of the natural person.
Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.
