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The Privacy Right of Legal Person Taxpayer

Year 2022, Issue: 67, 107 - 116, 28.04.2022
https://doi.org/10.26650/mcd2022-1074312

Abstract

Since tax authorities have very wide powers within the scope of legislation regarding tax inspections, tax privacy for a legal person is as important as for a natural person. It is a fact that legal persons and natural persons are not protected equally in respect of personal data protection. Since a legal person has to comply with extensive public disclosure, limited protection for a legal person is understandable. However, it could not be possible to claim that a legal person is out of the application of personal data protection law. This study is aimed to underline the importance of the protection of the privacy right of legal person taxpayers despite the public disclosure. However, legal disclosure of banking secrecy for the exchange of tax information is out of the scope of this study. Examining the decisions of the Turkish Constitutional Court and the European Court of Human Rights, we try to determine in which subject and from what perspective the privacy right of legal person taxpayer is protected. Contrary to the belief that a legal person taxpayer has no sensitive information like the natural taxpayer, specifically, the protection of commercial secrets is very important and vital for them. Also, in many decisions rendered by the Turkish Constitutional Court and the European Court of Human Rights, it is admitted that a legal person has a right to privacy.

References

  • Cavelti, L., & Hongler, P. (2019). The right to privacy: scope and boundaries of interference. In F. Başaran Yavaşlar & J. Hey (Eds.) Tax Transparency (pp. 301-318). (Annual Congress Zurich, 2018), IBFD Amsterdam. google scholar
  • Dahlberg, M. (2019). Taxpayers’ rights protection during exchange of information. (Master’s Thesis). Uppsala University, Sweeden. google scholar
  • Debelva, F., & Mosquera, I. (2017). Privacy and confidentiality in exchange of information procedures: some uncertainties, many ıssues, but few solutions. INTERTAX, 45(5), Kluwer Law International BV, The Netherlands, 362-381. google scholar
  • Ehrke-Rabel, E. (2018). Third parties as supplementary sources of tax transparency. In F. Başaran Yavaşlar & J. Hey (Eds.), Tax Transparency (pp. 65-94). EATLP. google scholar
  • Ehrke-Rabel, T., & Schwarzenbacher. (2019). Chapter 16 Austria. In F. Başaran Yavaşlar & J. Hey (Eds.), Tax Transparency (pp. 371-400). (Annual Congress Zurich, 2018), IBFD Amsterdam. google scholar
  • Ekmekçi Çalıcıoğlu, E., & Ateşağaoğlu, E. (2019). Protection of tax payer’s commercial data within the scope of turkish tax law. Social Science Studies Journal, 5(32),1775-1788. google scholar
  • Kalyon, A. (2020). Güncel avrupa insan hakları mahkemesi kararları işığında vergi incelemesi ve aramalarında mükellefin özel hayatına müdahaleye karşı sağlanan usuli güvenceler, Bahçeşehir Üniversitesi Hukuk Fakültesi Dergisi, 15(193), 1359-1381. google scholar
  • Kalyon, A. (2021). Türk vergi hukukunda kişisel verilerin korunması. Ankara: Seçkin Yayıncılık. google scholar
  • Kaye, T. A. (2019). Chapter 43 United States. In F. Başaran Yavaşlar & J. Hey (Eds.), Tax Transparency (pp. 10811110). (Annual Congress Zurich, 2018), IBFD Amsterdam. google scholar
  • Scarcella, L. (2019). Tax compliance and privacy rights in profiling and automated decision making, Internet Policy Review, 8(4), 1-19. google scholar
  • Schabas. A.W. (2015). The European Convention on human rights: a commentary.Oxford, Oxford University Press. google scholar
  • Wöhrer, V. (2018). Data protection and Taxpayers’ Rights: Challenges Created by Automatic Exchange of Information, European and International Tax law and Policy Series, IBFD Amsterdam. google scholar

The Privacy Right of Legal Person Taxpayer

Year 2022, Issue: 67, 107 - 116, 28.04.2022
https://doi.org/10.26650/mcd2022-1074312

Abstract

Since tax authorities have very wide powers within the scope of legislation regarding tax inspections, tax privacy for a legal person is as important as for a natural person. It is a fact that legal persons and natural persons are not protected equally in respect of personal data protection. Since a legal person has to comply with extensive public disclosure, limited protection for a legal person is understandable. However, it could not be possible to claim that a legal person is out of the application of personal data protection law. This study is aimed to underline the importance of the protection of the privacy right of legal person taxpayers despite the public disclosure. However, legal disclosure of banking secrecy for the exchange of tax information is out of the scope of this study. Examining the decisions of the Turkish Constitutional Court and the European Court of Human Rights, we try to determine in which subject and from what perspective the privacy right of legal person taxpayer is protected. Contrary to the belief that a legal person taxpayer has no sensitive information like the natural taxpayer, specifically, the protection of commercial secrets is very important and vital for them. Also, in many decisions rendered by the Turkish Constitutional Court and the European Court of Human Rights, it is admitted that a legal person has a right to privacy.

References

  • Cavelti, L., & Hongler, P. (2019). The right to privacy: scope and boundaries of interference. In F. Başaran Yavaşlar & J. Hey (Eds.) Tax Transparency (pp. 301-318). (Annual Congress Zurich, 2018), IBFD Amsterdam. google scholar
  • Dahlberg, M. (2019). Taxpayers’ rights protection during exchange of information. (Master’s Thesis). Uppsala University, Sweeden. google scholar
  • Debelva, F., & Mosquera, I. (2017). Privacy and confidentiality in exchange of information procedures: some uncertainties, many ıssues, but few solutions. INTERTAX, 45(5), Kluwer Law International BV, The Netherlands, 362-381. google scholar
  • Ehrke-Rabel, E. (2018). Third parties as supplementary sources of tax transparency. In F. Başaran Yavaşlar & J. Hey (Eds.), Tax Transparency (pp. 65-94). EATLP. google scholar
  • Ehrke-Rabel, T., & Schwarzenbacher. (2019). Chapter 16 Austria. In F. Başaran Yavaşlar & J. Hey (Eds.), Tax Transparency (pp. 371-400). (Annual Congress Zurich, 2018), IBFD Amsterdam. google scholar
  • Ekmekçi Çalıcıoğlu, E., & Ateşağaoğlu, E. (2019). Protection of tax payer’s commercial data within the scope of turkish tax law. Social Science Studies Journal, 5(32),1775-1788. google scholar
  • Kalyon, A. (2020). Güncel avrupa insan hakları mahkemesi kararları işığında vergi incelemesi ve aramalarında mükellefin özel hayatına müdahaleye karşı sağlanan usuli güvenceler, Bahçeşehir Üniversitesi Hukuk Fakültesi Dergisi, 15(193), 1359-1381. google scholar
  • Kalyon, A. (2021). Türk vergi hukukunda kişisel verilerin korunması. Ankara: Seçkin Yayıncılık. google scholar
  • Kaye, T. A. (2019). Chapter 43 United States. In F. Başaran Yavaşlar & J. Hey (Eds.), Tax Transparency (pp. 10811110). (Annual Congress Zurich, 2018), IBFD Amsterdam. google scholar
  • Scarcella, L. (2019). Tax compliance and privacy rights in profiling and automated decision making, Internet Policy Review, 8(4), 1-19. google scholar
  • Schabas. A.W. (2015). The European Convention on human rights: a commentary.Oxford, Oxford University Press. google scholar
  • Wöhrer, V. (2018). Data protection and Taxpayers’ Rights: Challenges Created by Automatic Exchange of Information, European and International Tax law and Policy Series, IBFD Amsterdam. google scholar
There are 12 citations in total.

Details

Primary Language English
Subjects Economics
Journal Section Research Article
Authors

Arzu Kalyon 0000-0001-6289-6189

Publication Date April 28, 2022
Submission Date February 15, 2022
Published in Issue Year 2022 Issue: 67

Cite

APA Kalyon, A. (2022). The Privacy Right of Legal Person Taxpayer. Maliye Çalışmaları Dergisi(67), 107-116. https://doi.org/10.26650/mcd2022-1074312