The recent publication in the internet of tax payers income data ordered by the Italian tax authorities opens to general considerations on the judicial protection of subjective situations related to tax imposition. The fact that income information is considered as “personal data” implies the application of privacy regulation under Legislative Decree n. 196/2003. The “personal” character of such data affects the information phenomena in a way that makes it evolve from an “unilateral” representation in which only the interest of the subject managing the information is taken into account (in a way that is functional to the accomplishment of administrative functions) to a “relational” dimension of data processing in which are also considered the interests of persons identified or identifiable through a direct or undirect reference to the managed information.

“Publication of Income Data and Privacy fron a Perspective of Private Law”

IMBRENDA, Mariassunta
2009

Abstract

The recent publication in the internet of tax payers income data ordered by the Italian tax authorities opens to general considerations on the judicial protection of subjective situations related to tax imposition. The fact that income information is considered as “personal data” implies the application of privacy regulation under Legislative Decree n. 196/2003. The “personal” character of such data affects the information phenomena in a way that makes it evolve from an “unilateral” representation in which only the interest of the subject managing the information is taken into account (in a way that is functional to the accomplishment of administrative functions) to a “relational” dimension of data processing in which are also considered the interests of persons identified or identifiable through a direct or undirect reference to the managed information.
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11386/2600878
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