The request of the Spanish Tax Authorities to the Spanish General Judicial Council of data about lawyers and solicitors: duty to contribute and protection of personal data

Abstract

The Tax Administration needs information for the effective control of the application of taxes. Considering the current state of technology, this involves the collection and processing of personal data on a large scale, which can put at risk the fundamental rights of citizens. The conflict arises as a result of the Decision taken by the General Council of the Judicial Power (supervisory authority for the protection of personal data in the judicial field), in response to a request issued by the Tax Agency, authorising the transfer of data concerning the entire community of lawyers and attorneys. Said agreement is annulled by the Supreme Court, on the one hand because the request must be addressed individually to the person responsible for the data, and not to the supervisory authority; and, on the other hand, because the request must clearly explain the purpose of the data collection.