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De grensoverschrijdende administratiefrechtelijke gegevensuitwisseling op verzoek in de inkomstenbelastingen vanuit Belgisch standpunt: de gevolgen van de aard van de procedure op de rechtbescherming van de belastingplichtige
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ISBN: 9782807908598 2807908594 Year: 2018 Publisher: Gent Larcier

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Abstract

De toegenomen mogelijkheden van de fiscale administratie om grensoverschrijdend gegevens uit te wisselen voor het vestigen van de inkomstenbelastingen doen de vraag rijzen of de bescherming van de fundamentele rechten van de belastingplichtige nog wel voldoende kan worden gegarandeerd. In dit boek, de neerslag van zijn doctoraal proefschrift, verdedigt dr. Niels Diepvens de stelling dat het recht op privéleven in bepaalde gevallen vereist dat de belastingplichtige over procedurele waarborgen beschikt tijdens de procedure van grensoverschrijdende gegevensuitwisseling op verzoek. Het is dus van belang na te gaan in welke mate de efficiëntie van de strijd tegen grensoverschrijdende belastingontduiking en –ontwijking in evenwicht kan worden gebracht met de rechtsbescherming van de belastingplichtige. Diverse problemen zijn hieromtrent tijdens het onderzoek vastgesteld. Zo blijkt de belastingplichtige in veel gevallen zowel in de aangezochte als in de verzoekende staat tijdens en na de procedure van grensoverschrijdende gegevensuitwisseling op verzoek niet over adequate procedurele waarborgen te beschikken. Het werk is relevant voor de fiscale (geschillen)praktijk. Daarnaast is het van belang voor de overige actoren op het werkveld (fiscale Administratie, openbaar ministerie, …) die met deze materie in contact komen

Keywords

International law --- Tax law --- Belgium --- BPB9999. --- STRADALEX --- BPB1808 --- Belgique --- Protection des données --- Administration fiscale --- mokesčių administratorius --- даночна управа --- daňové orgány --- adóhatóságok --- awtoritajiet tat-taxxa --- belastingadministratie --- οικονομική εφορία --- maksude haldamine --- administración fiscal --- autoritete tatimore --- organ podatkowy --- údarás fioscach --- nodokļu iestādes --- пореска управа --- Steuerverwaltung --- porezne vlasti --- skattemyndighet --- данъчна администрация --- administração fiscal --- tax authorities --- administrație fiscală --- davčna uprava --- verohallinto --- skattevæsen --- amministrazione fiscale --- даночна администрација --- Finanzamt --- Steuerbehörde --- daňové řízení --- sisetulu --- valstybinė mokesčių inspekcija --- contrôleur des contributions --- fiscus --- inspecteur des impôts --- fisco --- finanční úřad --- skattemyndigheder --- štátny príjem z daní a poplatkov --- Fiskus --- finanční správa --- maksuinspektor --- nodokļu inspektors --- inland revenue --- ligningsmand --- správce daně --- daňový úřad --- adóellenőr --- mokesčių inspekcija --- belastinginspecteur --- skatteadministration --- ispettore fiscale --- auditor de contribuições --- APEH --- porezna uprava --- nodokļu institūcijas --- mokesčių inspektorius --- УЈП --- skatteinspektør --- uppbördsnämnd --- Steuerbeamter --- inspektor tatimor --- porezni inspektor --- veroista ja maksuista kertyvät valtion tulot --- Steuerprüfer --- daňový inšpektor --- pénzügyőr --- tax inspector --- fisc --- berní správa --- porezni organi --- organet e fiskut --- εφορία --- οικονομικός έφορος --- verotarkastaja --- porezne službe --- Управа за јавни приходи --- даночен инспектор --- iekšzemes nodevas --- inspector fiscal --- lokal skattemyndighet --- zaštita podataka --- tietosuoja --- ochrana údajov --- databeskyttelse --- protecția datelor --- adatvédelem --- përpunim i të dhënave --- Datenschutz --- varstvo podatkov --- protección de datos --- cosaint sonraí --- proteção dos dados --- uppgiftsskydd --- duomenų apsauga --- andmekaitse --- ochrona danych --- datu aizsardzība --- προστασία δεδομένων --- ochrana údajů --- gegevensbescherming --- защита на информация --- protezzjoni tad-data --- заштита на податоци --- data protection --- заштита података --- protezione dei dati --- Datensicherung --- varnost podatkov --- andmeturve --- ασφάλεια των δεδομένων --- zajištění dat --- dataskydd --- ochrana dat --- databeveiliging --- segurança de dados --- slándáil sonraí --- bezpečnost dat --- безбедност на податоци --- Datensicherheit --- data security --- datu drošība --- gegevensbeveiliging --- aineistoturvallisuus --- sigurnost podataka --- protecção dos dados --- sigurtà tad-data --- сигурност података --- datos protegidos --- sicurezza dei dati --- tietoturva --- zabezpečení údajů --- сигурност на данните --- sécurité des données --- bezpečnosť osobných údajov --- заштита на лични податоци --- bezpieczeństwo danych --- beveiliging van gegevens --- adatbiztonság --- zaštita informacija --- ochrana informací --- duomenų saugumas --- zabezpečení dat --- protezione dei dati personali --- securitate a datelor --- сигурност на податоци --- andmete turvalisus --- Bélgica --- Belgija --- Belgien --- Belgie --- Belgicko --- België --- Beļģija --- Белгија --- Belgio --- Белгия --- Belgia --- il-Belġju --- An Bheilg --- Βέλγιο --- Belgjika --- Belgia Kuningriik --- Beļģijas Karaliste --- Royaume de Belgique --- Belgian kuningaskunta --- Belgické kráľovstvo --- Koninkrijk België --- Belgijos Karalystė --- das Königreich Belgien --- Βασίλειο του Βελγίου --- Kingdom of Belgium --- Кралство Белгија --- Краљевина Белгија --- Belgické království --- Reino de Bélgica --- ir-Renju tal-Belġju --- Regatul Belgiei --- Kongeriget Belgien --- Кралство Белгия --- Mbretëria e Belgjikës --- Belga Királyság --- Królestwo Belgii --- Konungariket Belgien --- Reino da Bélgica --- Kraljevina Belgija --- Regno del Belgio --- E-books --- Protection des données --- Theses --- Judicial assistance --- Tax administration and procedure --- Conflict of laws --- Impôt --- Divulgation d'informations --- Échange automatique d'informations fiscales --- Échange électronique d'information --- Administraion et procédure --- Coopération internationale --- údaráis chánach --- administration fiscale --- protection des données


Book
De draagwijdte van het recht op privéleven bij de informatie-inzameling door de fiscale administratie
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ISBN: 9782807902275 2807902278 Year: 2017 Publisher: Gent Larcier

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Abstract

De toegenomen mogelijkheden van de fiscale administratie om informatie in te zamelen, zowel op het juridisch vlak (bv. toegenomen mogelijkheden om internationaal informatie uit te wisselen voor taxatiedoeleinden, verdere afzwakking van het bankgeheim) als op technologisch vlak doen de vraag rijzen hoe ver het recht op privéleven bij de inzameling van informatie door de fiscale administratie reikt. In dit boek, de neerslag van haar doctoraal proefschrift, verdedigt dr. Sylvie De Raedt de stelling dat wanneer het recht op privéleven wordt geschonden bij de informatie-inzameling door de fiscale administratie, deze informatie altijd van de bewijsvoering moet worden uitgesloten (wat bij een andere onregelmatigheid niet steeds het geval is). Het is dus van belang na te gaan hoe ver het privacyrecht bij de informatie-inzameling door de fiscale administratie reikt. Diverse problemen kunnen in dat kader worden vastgesteld. Zo blijkt het wetgevend kader onvoldoende voorzienbaar in de zin van de vereisten van artikel 8 EVRM en mist de informatie-inzameling transparantie, zoals voorgeschreven door het persoonsgegevensbeschermingsrecht. Het werk is relevant voor de fiscale (geschillen)praktijk. Maar vermits de mogelijkheden van de fiscale administratie om informatie in te zamelen soms gelijk lopen met de mogelijkheden van de sociale inspectie, de mededingingsautoriteiten of soms zelfs het openbaar ministerie, is het onderzoek ook relevant voor de rechtsbescherming bij informatieinzameling door om het even welke overheid. Dit interdisciplinair onderzoek geeft de fiscalist inzicht in het recht op privacy en het persoonsgegevensbeschermingsrecht. Het leert ook de privacyspecialist de gevolgen van de privacyregels voor de mogelijkheid van een overheid cq. de fiscale administratie om informatie in te zamelen. Hierbij wordt ook een eigen stelling over de fel gecontesteerde recente fiscale Antigoon-doctrine ontwikkeld.

Keywords

Human rights --- Tax law --- Belgium --- Droit à la vie privée --- Droit fiscal --- Impôt --- Administration et procédure --- BPB9999. --- fiscale administraties --- informatie --- prive-leven --- Administrations fiscales. --- Information. --- Vie privee. --- STRADALEX --- Accès à l'information --- Protection de la vie privée --- Administration fiscale --- Belgique --- Données personnelles --- Protection des données --- Égalité de traitement --- BPB1801 --- vie privee --- information --- administrations fiscales --- Toegang tot de informatie --- Eerbiediging van het privé-leven --- Belastingadministratie --- België --- Persoonlijke gegevens --- Gegevensbescherming --- Gelijke behandeling --- E-books --- zaštita podataka --- tietosuoja --- ochrana údajov --- databeskyttelse --- protecția datelor --- adatvédelem --- përpunim i të dhënave --- Datenschutz --- varstvo podatkov --- protección de datos --- cosaint sonraí --- proteção dos dados --- uppgiftsskydd --- duomenų apsauga --- andmekaitse --- ochrona danych --- datu aizsardzība --- προστασία δεδομένων --- ochrana údajů --- gegevensbescherming --- защита на информация --- protezzjoni tad-data --- заштита на податоци --- data protection --- заштита података --- protezione dei dati --- Datensicherung --- varnost podatkov --- andmeturve --- ασφάλεια των δεδομένων --- zajištění dat --- dataskydd --- ochrana dat --- databeveiliging --- segurança de dados --- slándáil sonraí --- bezpečnost dat --- безбедност на податоци --- Datensicherheit --- data security --- datu drošība --- gegevensbeveiliging --- aineistoturvallisuus --- sigurnost podataka --- protecção dos dados --- sigurtà tad-data --- сигурност података --- datos protegidos --- sicurezza dei dati --- tietoturva --- zabezpečení údajů --- сигурност на данните --- sécurité des données --- bezpečnosť osobných údajov --- заштита на лични податоци --- bezpieczeństwo danych --- beveiliging van gegevens --- adatbiztonság --- zaštita informacija --- ochrana informací --- duomenų saugumas --- zabezpečení dat --- protezione dei dati personali --- securitate a datelor --- сигурност на податоци --- andmete turvalisus --- igualdade de tratamento --- еднаков третман --- rovnaké zaobchádzanie --- jednako postupanje --- enako obravnavanje --- ίση μεταχείριση --- egyenlő bánásmód --- võrdne kohtlemine --- equal treatment --- једнако поступање --- likabehandling --- равно третиране --- vienodas vertinimas --- parità di trattamento --- tratament egal pentru toți cetățenii --- vienāda attieksme --- ligebehandling --- rovné zacházení --- równość traktowania --- igualdad de trato --- Gleichbehandlung --- trattament indaqs --- yhdenvertainen kohtelu --- trajtim i barabartë --- gelijke behandeling --- jednaki tretman --- principle of equality --- desigualdad de trato --- līdztiesīgas iespējas --- principio de no discriminación --- lygios teisės --- gelijke kansen --- positiv diskriminering --- parimi i barazisë --- vienlīdzīga attieksme --- еднакво постапување --- nerovnoprávné postavení --- principio de igualdad --- princip rovnosti --- toelating op voet van gelijkheid --- égalité des droits --- rovnoprávné zacházení --- ίσες ευκαιρίες --- pozitív diszkrimináció --- omvänd diskriminering --- equal rights --- nejednako postupanje --- еднаков статус --- esélyegyenlőség --- shans i barabartë --- принцип на недискриминација --- еднакви можности --- θετική διάκριση --- discriminazione positiva --- lygi galimybė --- megkülönböztetés tilalma --- egalitate de șanse --- principiul nediscriminării --- égalité de chances --- rovná práva --- rovné postavení --- zásada nediskriminácie --- princip nediskriminacije --- discriminación positiva --- αρχή της ισότητας --- equal opportunity --- lika möjligheter --- igualdad de oportunidades --- rozdielne zaobchádzanie --- diskriminim pozitiv --- позитивна дискриминација --- vienādas iespējas --- të drejta të barabarta --- jogegyenlőség --- positiivne diskrimineerimine --- Chancengleichheit --- igualdade dos direitos --- positive discrimination --- lighed m.h.t. muligheder --- yhtäläiset mahdollisuudet --- jämlikhetsprincipen --- princípio da não-discriminação --- ebavõrdne kohtlemine --- еднакви права --- principio di non discriminazione --- parimi i mosdiskriminimit --- disparità di trattamento --- nevienlīdzīga attieksme --- pozitivna diskriminacija --- pozityvioji diskriminacija --- hátrányos megkülönböztetés --- principle of non-discrimination --- lygybės principas --- positive Diskriminierung --- Grundsatz der Nichtdiskriminierung --- nerovnoprávnost --- igualdad de derechos --- tasa-arvon periaate --- nediskriminēšanas princips --- võrdsuspõhimõte --- positieve discriminatie --- võrdsed võimalused --- principiul egalității --- discriminare pozitivă --- mittediskrimineerimise põhimõte --- discrimination positive --- igualdade de possibilidades --- pozitív megkülönböztetés --- megkülönböztetés --- egyenlőség alapelve --- inégalité de traitement --- nediskriminavimo principas --- discriminação positiva --- ίσα δικαιώματα --- integrim --- нееднаков третман --- zásada rovnoprávnosti --- positiv diskrimination --- mainstreaming --- άνιση μεταχείριση --- lighed m.h.t. beskæftigelse --- принцип на рамноправност --- uguaglianza di opportunità --- unequal treatment --- vienādas attieksmes princips --- positiv särbehandling --- negatív diszkrimináció --- nevienodas elgesys --- egalitate în drepturi --- ισότητα πρόσβασης --- integrering af ligestillingsaspektet --- princípio da igualdade --- jednaka prava --- vienādas tiesības --- ongelijke behandeling --- principen om icke-diskriminering --- rovnaké práva --- iespēju vienlīdzība --- rovnaké príležitosti --- ungleiche Behandlung --- epäoikeudenmukainen kohtelu --- olika behandling --- principio di parità --- rovný přístup --- stejné zacházení --- trajtim i pabarabartë --- pozitivní diskriminace --- yhtäläiset oikeudet --- syrjimättömyysperiaate --- positiivinen syrjintä --- diszkrimináció tilalma --- tratament inegal --- gelijke arbeidsmogelijkheden --- principe de non-discrimination --- једнак третман --- jednaka mogućnost --- принцип на еднаквост --- рамноправен третман --- oportunități egale --- uguaglianza di diritti --- αρχή της μη διάκρισης --- võrdõiguslikkus --- Gleichheitsgrundsatz --- lika rättigheter --- nerovný přístup --- lige rettigheder --- principe d'égalité --- gelijke rechten --- еднаков пристап --- dados pessoais --- date personale --- personal data --- személyes adatok --- persoonlijke gegevens --- osobní údaje --- dati personali --- henkilötiedot --- лични податоци --- dane osobowe --- personoplysninger --- asmens duomenys --- isikuandmed --- osobni podaci --- të dhëna personale --- προσωπικά στοιχεία --- osebni podatki --- лични данни --- osobné údaje --- datos personales --- personuppgifter --- personas dati --- persönliche Daten --- data personali --- лични подаци --- matični broj --- osobní data --- JMBG --- osobno ime --- personální údaje --- OIB --- osobni identifikacijski broj --- persondata --- personálie --- asmeniniai duomenys --- Bélgica --- Belgija --- Belgien --- Belgie --- Belgicko --- Beļģija --- Белгија --- Belgio --- Белгия --- Belgia --- il-Belġju --- An Bheilg --- Βέλγιο --- Belgjika --- Belgia Kuningriik --- Beļģijas Karaliste --- Royaume de Belgique --- Belgian kuningaskunta --- Belgické kráľovstvo --- Koninkrijk België --- Belgijos Karalystė --- das Königreich Belgien --- Βασίλειο του Βελγίου --- Kingdom of Belgium --- Кралство Белгија --- Краљевина Белгија --- Belgické království --- Reino de Bélgica --- ir-Renju tal-Belġju --- Regatul Belgiei --- Kongeriget Belgien --- Кралство Белгия --- Mbretëria e Belgjikës --- Belga Királyság --- Królestwo Belgii --- Konungariket Belgien --- Reino da Bélgica --- Kraljevina Belgija --- Regno del Belgio --- mokesčių administratorius --- даночна управа --- daňové orgány --- adóhatóságok --- awtoritajiet tat-taxxa --- belastingadministratie --- οικονομική εφορία --- maksude haldamine --- administración fiscal --- autoritete tatimore --- organ podatkowy --- údarás fioscach --- nodokļu iestādes --- пореска управа --- Steuerverwaltung --- porezne vlasti --- skattemyndighet --- данъчна администрация --- administração fiscal --- tax authorities --- administrație fiscală --- davčna uprava --- verohallinto --- skattevæsen --- amministrazione fiscale --- даночна администрација --- Finanzamt --- Steuerbehörde --- daňové řízení --- sisetulu --- valstybinė mokesčių inspekcija --- contrôleur des contributions --- fiscus --- inspecteur des impôts --- fisco --- finanční úřad --- skattemyndigheder --- štátny príjem z daní a poplatkov --- Fiskus --- finanční správa --- maksuinspektor --- nodokļu inspektors --- inland revenue --- ligningsmand --- správce daně --- daňový úřad --- adóellenőr --- mokesčių inspekcija --- belastinginspecteur --- skatteadministration --- ispettore fiscale --- auditor de contribuições --- APEH --- porezna uprava --- nodokļu institūcijas --- mokesčių inspektorius --- УЈП --- skatteinspektør --- uppbördsnämnd --- Steuerbeamter --- inspektor tatimor --- porezni inspektor --- veroista ja maksuista kertyvät valtion tulot --- Steuerprüfer --- daňový inšpektor --- pénzügyőr --- tax inspector --- fisc --- berní správa --- porezni organi --- organet e fiskut --- εφορία --- οικονομικός έφορος --- verotarkastaja --- porezne službe --- Управа за јавни приходи --- даночен инспектор --- iekšzemes nodevas --- inspector fiscal --- lokal skattemyndighet --- privatumo apsauga --- beskyttelse af privatlivet --- varstvo zasebnosti --- eraelu puutumatuse kaitse --- Schutz der Privatsphäre --- заштита на приватноста --- protezione della vita privata --- заштита приватности --- ochrana soukromí --- proteção da vida privada --- protection of privacy --- privatlivets helgd --- privātās dzīves aizsardzība --- protección de la vida privada --- προστασία της ιδιωτικής ζωής --- a magánélet védelme --- ochrana súkromia --- prawo do prywatności --- неприкосновеност на частен живот --- yksityisyyden suoja --- mbrojtja e jetës private --- zaštita privatnosti --- eerbiediging van het privé-leven --- protezzjoni tal-privatezza --- protecția vieții private --- Recht auf Respektierung der Privatsphäre --- тајност на писмата --- teisė į privatumą --- diritto della vita privata --- derecho a la intimidad --- tutela della vita privata --- a magán- és családi élet tiszteletben tartásához való jog --- právo na súkromie --- ochrana soukromého a rodinného života --- recht op privacy --- δικαίωμα σεβασμού της ιδιωτικής ζωής --- dreptul la respectatrea viații private --- õigus eraelu puutumatusele --- ret til privatliv --- right to privacy --- rätt till privatliv --- direito ao respeito da vida privada --- tiesības uz privāto dzīvi --- pravo na privatnost --- oikeus yksityisyyteen --- e drejtë për jetë private --- интегритет на личноста --- право на приватност --- právo na soukromí --- protecção da vida privada --- recht op privé-leven --- droit au respect de la vie privée --- derecho al honor --- rispetto della vita privata --- prístup k informáciám --- pristup informacijama --- acceso a la información --- Informationszugang --- info kättesaadavus --- accesso all'informazione --- információkhoz való hozzáférés --- prieiga prie informacijos --- пристап до информации --- acesso à informação --- zpřístupňování informací --- dostęp do informacji --- adgang til information --- acces la informație --- pieeja informācijai --- достъп до информация --- toegang tot de informatie --- πρόσβαση στην πληροφορία --- tietojen saatavuus --- tillgång till information --- приступ информацијама --- access to information --- akses në informacion --- aċċess għall-informazzjoni --- dostop do informacij --- free movement of information --- circulación de la información --- slobodný pohyb informácií --- проток на информации --- információk szabad áramlása --- pohyb informace --- Informationsfluss --- tietojen vapaa liikkuvuus --- κυκλοφορία των πληροφοριών --- informație publică --- nyilvános információk --- teabe vaba liikumine --- közérdekű információk --- Information der Öffentlichkeit --- informação do público --- julkiset tiedot --- public information --- avalik teave --- nevaržomas informacijos judėjimas --- javna informacija --- slobodan pristup informacijama --- informacijos prieinamumas --- circulatie van informatie --- circolazione delle informazioni --- információk szabad mozgása --- slobodno širenje informacija --- viešoji informacija --- qarkullim i lirë i informacionit --- veřejná informace --- pristup podacima --- trasmissione delle informazioni --- laisvas informacijos judėjimas --- informācijas brīva aprite --- publiska informācija --- слободен пристап до информации --- circulation de l'information --- libera circulație a informației --- слободно ширење информации --- informim publik --- circulação da informação --- verejné informácie --- sonraí pearsanta --- údaráis chánach --- cosaint príobháideachais --- an chóir chomhionann --- rochtain ar fhaisnéis --- Égalité de traitement --- Accès à l'information --- Protection de la vie privée --- Données personnelles --- Protection des données --- administration fiscale --- Administration et procédure --- Droit à la vie privée --- Impôt

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