{"id":14089,"date":"2023-10-16T07:23:16","date_gmt":"2023-10-16T07:23:16","guid":{"rendered":"https:\/\/dpoassociates.eu\/?p=14089"},"modified":"2023-10-16T07:58:34","modified_gmt":"2023-10-16T07:58:34","slug":"eerste-duel-tussen-fiscaal-recht-en-gdpr","status":"publish","type":"post","link":"https:\/\/dpoassociates.eu\/nl\/eerste-duel-tussen-fiscaal-recht-en-gdpr\/","title":{"rendered":"Eerste Problemen Tussen Fiscaal Recht En GDPR"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"14089\" class=\"elementor elementor-14089\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ba1cc2e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ba1cc2e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-46a32ce\" data-id=\"46a32ce\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fd7594b elementor-widget elementor-widget-text-editor\" data-id=\"fd7594b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><em>Inleiding:<\/em><\/h3><p style=\"text-align: center;\"><em>In deze eerste ronde van het juridische gevecht tussen belastingen en privacy staat een stad centraal die een toeristenbelasting heeft ingevoerd. Het belastbaar feit volgens het reglement is het verblijf van personen zonder inschrijving in het bevolkings- of vreemdelingenregister op de desbetreffende locatie.<\/em><\/p>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-14aa191 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"14aa191\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9623220\" data-id=\"9623220\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7f75fdb elementor-widget elementor-widget-image\" data-id=\"7f75fdb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1000\" height=\"1000\" src=\"https:\/\/dpoassociates.eu\/wp-content\/uploads\/2023\/10\/Ontwerp-zonder-titel-259-1024x1024.png\" class=\"attachment-large size-large wp-image-14092\" alt=\"Fiscaal recht &amp; gdpr\" srcset=\"https:\/\/dpoassociates.eu\/wp-content\/uploads\/2023\/10\/Ontwerp-zonder-titel-259-1024x1024.png 1024w, https:\/\/dpoassociates.eu\/wp-content\/uploads\/2023\/10\/Ontwerp-zonder-titel-259-300x300.png 300w, https:\/\/dpoassociates.eu\/wp-content\/uploads\/2023\/10\/Ontwerp-zonder-titel-259-150x150.png 150w, https:\/\/dpoassociates.eu\/wp-content\/uploads\/2023\/10\/Ontwerp-zonder-titel-259-768x768.png 768w, https:\/\/dpoassociates.eu\/wp-content\/uploads\/2023\/10\/Ontwerp-zonder-titel-259-650x650.png 650w, https:\/\/dpoassociates.eu\/wp-content\/uploads\/2023\/10\/Ontwerp-zonder-titel-259-600x600.png 600w, https:\/\/dpoassociates.eu\/wp-content\/uploads\/2023\/10\/Ontwerp-zonder-titel-259-100x100.png 100w, https:\/\/dpoassociates.eu\/wp-content\/uploads\/2023\/10\/Ontwerp-zonder-titel-259.png 1080w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-42dcbe3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"42dcbe3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2a23e60\" data-id=\"2a23e60\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e0e0969 elementor-widget elementor-widget-text-editor\" data-id=\"e0e0969\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>Belastingplichtige Beklaagt Onnodige Gegevensvraag bij Toeristenbelasting<\/h3><p>De belastingplichtige, eigenaar van een woning in de stad, klaagt echter over het aangifteformulier voor de toeristenbelasting voor het jaar 2022. Hij vindt het onrechtmatig dat het formulier vraagt om gegevens van alle bewoners van zijn pand, ongeacht hun domiciliestatus. Volgens het gemeentereglement is het belastbare feit immers de afwezigheid van domicilie in het onroerend goed.<\/p><p>Ook bekritiseert de belastingplichtige het verplicht verstrekken van specifieke gegevens (naam, geboortedatum, aankomst- en vertrekdatum) van elke bewoner, terwijl de belasting op jaarbasis per bewoner wordt geheven. Hij acht het verzamelen van deze gegevens overbodig.<\/p><h3>Stad&#8217;s Toeristenbelasting Onder Vuur na Oordeel Gegevensbeschermingsautoriteit<\/h3><p>De stad rechtvaardigt de belasting als een middel om het financi\u00eble onevenwicht tussen gedomicilieerde en niet-gedomicilieerde bewoners te corrigeren. De Gegevensbeschermingsautoriteit heeft echter op 13 juli 2023 besloten dat het verzamelen van persoonsgegevens, zoals gevraagd op het aangifteformulier, potentieel onrechtmatig is.<\/p><h3>Stad Terechtgewezen voor Onrechtmatige Persoonsgegevensverzameling bij Toeristenbelasting<\/h3><p>De autoriteit acht de klacht van de belastingplichtige ontvankelijk. Ze benadrukt dat de belastingplichtige zelf betrokken is omdat de gevraagde gegevens direct verband houden met zijn eigendom. Ze wijst erop dat de stad geen rechtmatige grondslag lijkt te hebben voor het verzamelen van persoonsgegevens, aangezien het reglement specifiek verwijst naar de afwezigheid van domicilie als belastbaar feit.<\/p><p>Daarom concludeert de Gegevensbeschermingsautoriteit met een waarschuwing aan de stad, waarbij ze stelt dat het verzamelen van persoonsgegevens zonder rechtmatige grondslag potentieel onrechtmatig is.<\/p><h3 style=\"text-align: center;\">Conclusie<\/h3><p style=\"text-align: center;\">Deze beslissing benadrukt dat belastingwetgeving niet automatisch voorrang heeft op gegevensbescherming. Gemeenten worden aangespoord om hun procedures aan te passen, terwijl belastingbetalers wordt aangeraden administratieve bezwaarschriften in te dienen als ze van mening zijn dat hun privacy onrechtmatig wordt geschonden.<\/p><p style=\"text-align: center;\"><strong><em>Bescherm je gegevens met behulp van een <a href=\"https:\/\/dpoassociates.eu\/dpo-gezocht\/\">Data Protection Officer<\/a><\/em><\/strong><\/p>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e03771a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e03771a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-74b4772\" data-id=\"74b4772\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a4f2b71 elementor-align-center elementor-widget elementor-widget-global elementor-global-8660 elementor-widget-button\" data-id=\"a4f2b71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"https:\/\/dpoassociates.eu\/dpo-betekenis\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">DPO<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0bafc73 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0bafc73\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c032f75\" data-id=\"c032f75\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4755602 elementor-grid-3 elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-posts--thumbnail-top elementor-card-shadow-yes elementor-posts__hover-gradient elementor-widget elementor-widget-global elementor-global-8663 elementor-widget-posts\" data-id=\"4755602\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;cards_columns&quot;:&quot;3&quot;,&quot;cards_columns_tablet&quot;:&quot;2&quot;,&quot;cards_columns_mobile&quot;:&quot;1&quot;,&quot;cards_row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:35,&quot;sizes&quot;:[]},&quot;cards_row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;cards_row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"posts.cards\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-posts-container elementor-posts elementor-posts--skin-cards elementor-grid\" role=\"list\">\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-21893 post type-post status-publish format-standard has-post-thumbnail hentry category-nieuws-artikels-gdpr-avg\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/dpoassociates.eu\/nl\/international-data-transfers\/\" tabindex=\"-1\" target=\"_blank\"><div class=\"elementor-post__thumbnail\"><img decoding=\"async\" width=\"240\" height=\"300\" src=\"https:\/\/dpoassociates.eu\/wp-content\/uploads\/2026\/01\/Ontwerp-zonder-titel-51-240x300.png\" class=\"attachment-medium size-medium wp-image-21894\" alt=\"contractual clauses\" srcset=\"https:\/\/dpoassociates.eu\/wp-content\/uploads\/2026\/01\/Ontwerp-zonder-titel-51-240x300.png 240w, https:\/\/dpoassociates.eu\/wp-content\/uploads\/2026\/01\/Ontwerp-zonder-titel-51-819x1024.png 819w, https:\/\/dpoassociates.eu\/wp-content\/uploads\/2026\/01\/Ontwerp-zonder-titel-51-768x960.png 768w, https:\/\/dpoassociates.eu\/wp-content\/uploads\/2026\/01\/Ontwerp-zonder-titel-51-520x650.png 520w, https:\/\/dpoassociates.eu\/wp-content\/uploads\/2026\/01\/Ontwerp-zonder-titel-51.png 1080w\" sizes=\"(max-width: 240px) 100vw, 240px\" \/><\/div><\/a>\n\t\t\t\t<div class=\"elementor-post__badge\">Nieuws<\/div>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/dpoassociates.eu\/nl\/international-data-transfers\/\" target=&quot;_blank&quot;>\n\t\t\t\tGDPR International Data Transfers \u2013 SCCs &amp; Data Processing Agreements\u00a0\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/dpoassociates.eu\/nl\/international-data-transfers\/\" aria-label=\"Lees meer over GDPR International Data Transfers \u2013 SCCs &amp; Data Processing Agreements\u00a0\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLees verder \u00bb\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<article class=\"elementor-post elementor-grid-item post-21793 post type-post status-publish format-standard has-post-thumbnail hentry category-nieuws-artikels-gdpr-avg\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/dpoassociates.eu\/nl\/waarom-elke-onderneming-een-dpo-moet-hebben\/\" tabindex=\"-1\" target=\"_blank\"><div class=\"elementor-post__thumbnail\"><img decoding=\"async\" width=\"300\" height=\"169\" src=\"https:\/\/dpoassociates.eu\/wp-content\/uploads\/2025\/07\/Cream-and-Brown-Photographic-Beauty-Site-Launch-Website-300x169.png\" class=\"attachment-medium size-medium wp-image-21755\" alt=\"dpo belgie , dpo danny baerts\" srcset=\"https:\/\/dpoassociates.eu\/wp-content\/uploads\/2025\/07\/Cream-and-Brown-Photographic-Beauty-Site-Launch-Website-300x169.png 300w, https:\/\/dpoassociates.eu\/wp-content\/uploads\/2025\/07\/Cream-and-Brown-Photographic-Beauty-Site-Launch-Website-1024x576.png 1024w, https:\/\/dpoassociates.eu\/wp-content\/uploads\/2025\/07\/Cream-and-Brown-Photographic-Beauty-Site-Launch-Website-768x432.png 768w, https:\/\/dpoassociates.eu\/wp-content\/uploads\/2025\/07\/Cream-and-Brown-Photographic-Beauty-Site-Launch-Website-650x365.png 650w, https:\/\/dpoassociates.eu\/wp-content\/uploads\/2025\/07\/Cream-and-Brown-Photographic-Beauty-Site-Launch-Website.png 1366w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div><\/a>\n\t\t\t\t<div class=\"elementor-post__badge\">Nieuws<\/div>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/dpoassociates.eu\/nl\/waarom-elke-onderneming-een-dpo-moet-hebben\/\" target=&quot;_blank&quot;>\n\t\t\t\tWaarom elke onderneming best een DPO aanstelt\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/dpoassociates.eu\/nl\/waarom-elke-onderneming-een-dpo-moet-hebben\/\" aria-label=\"Lees meer over Waarom elke onderneming best een DPO aanstelt\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLees verder \u00bb\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<article class=\"elementor-post elementor-grid-item post-21662 post type-post status-publish format-standard has-post-thumbnail hentry category-algemeen category-nieuws-artikels-gdpr-avg\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/dpoassociates.eu\/nl\/dpo-voor-prive-detective\/\" tabindex=\"-1\" target=\"_blank\"><div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/dpoassociates.eu\/wp-content\/uploads\/2025\/05\/Ontwerp-zonder-titel-47-300x300.png\" class=\"attachment-medium size-medium wp-image-21664\" alt=\"gdpr privedetective\" srcset=\"https:\/\/dpoassociates.eu\/wp-content\/uploads\/2025\/05\/Ontwerp-zonder-titel-47-300x300.png 300w, https:\/\/dpoassociates.eu\/wp-content\/uploads\/2025\/05\/Ontwerp-zonder-titel-47-1024x1024.png 1024w, https:\/\/dpoassociates.eu\/wp-content\/uploads\/2025\/05\/Ontwerp-zonder-titel-47-150x150.png 150w, https:\/\/dpoassociates.eu\/wp-content\/uploads\/2025\/05\/Ontwerp-zonder-titel-47-768x768.png 768w, https:\/\/dpoassociates.eu\/wp-content\/uploads\/2025\/05\/Ontwerp-zonder-titel-47-650x650.png 650w, https:\/\/dpoassociates.eu\/wp-content\/uploads\/2025\/05\/Ontwerp-zonder-titel-47.png 1080w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div><\/a>\n\t\t\t\t<div class=\"elementor-post__badge\">Algemeen<\/div>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/dpoassociates.eu\/nl\/dpo-voor-prive-detective\/\" target=&quot;_blank&quot;>\n\t\t\t\tDPO voor private opsporing en verzekeringsonderzoekers\u00a0\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/dpoassociates.eu\/nl\/dpo-voor-prive-detective\/\" aria-label=\"Lees meer over DPO voor private opsporing en verzekeringsonderzoekers\u00a0\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLees verder \u00bb\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":"<p>Inleiding: In deze eerste ronde van het juridische gevecht tussen belastingen en privacy staat een stad centraal<\/p>\n","protected":false},"author":1,"featured_media":14092,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[42,1],"tags":[],"class_list":["post-14089","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-algemeen","category-nieuws-artikels-gdpr-avg"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Eerste Problemen Tussen Fiscaal Recht En GDPR - DPO Associates<\/title>\n<meta name=\"description\" content=\"In deze eerste ronde van het juridische gevecht tussen fiscaal recht en privacy staat een stad centraal die een toeristenbelasting heeft ingevoerd.\" \/>\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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