{"id":14102,"date":"2023-10-16T07:23:16","date_gmt":"2023-10-16T07:23:16","guid":{"rendered":"https:\/\/dpoassociates.eu\/problemes-initiaux-entre-le-droit-fiscal-et-le-gdpr\/"},"modified":"2024-07-05T11:48:34","modified_gmt":"2024-07-05T11:48:34","slug":"problemes-initiaux-entre-le-droit-fiscal-et-le-gdpr","status":"publish","type":"post","link":"https:\/\/dpoassociates.eu\/fr\/problemes-initiaux-entre-le-droit-fiscal-et-le-gdpr\/","title":{"rendered":"Probl\u00e8mes initiaux entre le droit fiscal et le RGPD"},"content":{"rendered":"\t\t
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Introduction :<\/em><\/h3>\n

Ce premier round de la bataille juridique entre les taxes et la vie priv\u00e9e est centr\u00e9 sur une ville qui a introduit une taxe de s\u00e9jour. L’infraction imposable en vertu de la r\u00e9glementation est le s\u00e9jour de personnes qui ne sont pas inscrites au registre de la population ou des \u00e9trangers du lieu concern\u00e9.<\/em><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"Fiscaal\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Un contribuable se plaint de la demande de donn\u00e9es inutiles dans le cadre de la taxe de s\u00e9jour<\/h3>\n

Cependant, le contribuable, propri\u00e9taire d’un bien immobilier dans la ville, se plaint du formulaire de d\u00e9claration de la taxe de s\u00e9jour pour l’ann\u00e9e 2022. Il trouve ill\u00e9gal que le formulaire demande des informations sur tous les occupants de sa propri\u00e9t\u00e9, quel que soit leur statut de domicile. En effet, selon la r\u00e9glementation municipale, le fait g\u00e9n\u00e9rateur de l’imp\u00f4t est l’absence de domicile dans la propri\u00e9t\u00e9.<\/p>\n

Le contribuable critique \u00e9galement l’obligation de fournir des informations sp\u00e9cifiques (nom, date de naissance, date d’arriv\u00e9e et de d\u00e9part) pour chaque r\u00e9sident, alors que la taxe est pr\u00e9lev\u00e9e sur une base annuelle par r\u00e9sident. Il consid\u00e8re que la collecte de ces donn\u00e9es n’est pas n\u00e9cessaire.<\/p>\n

La taxe de s\u00e9jour de la ville sous le feu des critiques apr\u00e8s le jugement de l’autorit\u00e9 de protection des donn\u00e9es<\/h3>\n

La ville justifie la taxe comme un moyen de corriger le d\u00e9s\u00e9quilibre financier entre les r\u00e9sidents domicili\u00e9s et non domicili\u00e9s. Cependant, l’Autorit\u00e9 de protection des donn\u00e9es a statu\u00e9 le 13 juillet 2023 que la collecte de donn\u00e9es \u00e0 caract\u00e8re personnel, telle que demand\u00e9e dans le formulaire de d\u00e9claration, est potentiellement ill\u00e9gale.<\/p>\n

La ville est sanctionn\u00e9e pour avoir collect\u00e9 ill\u00e9galement des donn\u00e9es personnelles dans le cadre de la taxe sur le tourisme<\/h3>\n

L’autorit\u00e9 consid\u00e8re que la plainte du contribuable est recevable. Elle souligne que le contribuable lui-m\u00eame est impliqu\u00e9 car les donn\u00e9es demand\u00e9es sont directement li\u00e9es \u00e0 sa propri\u00e9t\u00e9. Elle souligne que la ville ne semble pas disposer d’une base l\u00e9gale pour collecter des donn\u00e9es \u00e0 caract\u00e8re personnel, \u00e9tant donn\u00e9 que les r\u00e8glements font sp\u00e9cifiquement r\u00e9f\u00e9rence \u00e0 l’absence de domicile en tant que fait g\u00e9n\u00e9rateur de l’imp\u00f4t.<\/p>\n

Par cons\u00e9quent, l’autorit\u00e9 de protection des donn\u00e9es conclut en adressant un avertissement \u00e0 la ville, indiquant que la collecte de donn\u00e9es \u00e0 caract\u00e8re personnel sans base l\u00e9gitime est potentiellement ill\u00e9gale.<\/p>\n

Conclusion<\/h3>\n

Cette d\u00e9cision souligne que les lois fiscales ne pr\u00e9valent pas automatiquement sur la protection des donn\u00e9es. Les municipalit\u00e9s sont invit\u00e9es \u00e0 adapter leurs proc\u00e9dures, tandis que les contribuables sont invit\u00e9s \u00e0 introduire des recours administratifs s’ils estiment que leur vie priv\u00e9e est ill\u00e9galement viol\u00e9e.<\/p>\n

Prot\u00e9gez vos donn\u00e9es avec l’aide d’un d\u00e9l\u00e9gu\u00e9 \u00e0 la protection des donn\u00e9es<\/a><\/em><\/strong><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tDPD<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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\"contractual<\/div><\/a>\n\t\t\t\t
Non classifi\u00e9(e)<\/div>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\tGDPR International Data Transfers – SCCs & Data Processing Agreements (en anglais)\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\n\t\t\n\t\t\tLire la suite \"\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\tPourquoi il est pr\u00e9f\u00e9rable que chaque entreprise d\u00e9signe un DPD\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\n\t\t\n\t\t\tLire la suite \"\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t
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G\u00e9n\u00e9ral<\/div>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\tDPD pour les enqu\u00eateurs priv\u00e9s et les enqu\u00eateurs d’assurance\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\n\t\t\n\t\t\tLire la suite \"\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Introduction : Ce premier round de la bataille juridique entre les taxes et la vie priv\u00e9e est centr\u00e9 sur une ville qui<\/p>\n","protected":false},"author":1,"featured_media":14094,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[139,60],"tags":[],"class_list":["post-14102","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-general-fr","category-non-classifiee"],"yoast_head":"\nProbl\u00e8mes initiaux entre le droit fiscal et le RGPD<\/title>\n<meta name=\"description\" content=\"Ce premier round de la bataille juridique entre le droit fiscal et la vie priv\u00e9e est centr\u00e9 sur une ville qui a introduit une taxe de s\u00e9jour.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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