La transmisión de información fiscal frente a la Carta de Derechos Fundamentales: reflexiones sobre la Sentencia del Tribunal de Justicia de 6 de octubre de 2020, État Luxembourgeois
DOI:
https://doi.org/10.18042/cepc/rdce.69.06Abstract
El 6 de octubre de 2020, el TJUE volvió a examinar la transposición de la Directiva 2011/16/UE del Consejo, de 15 de febrero de 2011 llevada a cabo por la Ley luxemburguesa de 25 de noviembre de 2014, relativa a la cooperación administrativa en el ámbito de la fiscalidad, a la luz del art. 47 de la Carta de los Derechos Fundamentales de la Unión Europea. En concreto, el art. 6 de dicha ley permite a la Administración tributaria luxemburguesa dictar una orden de divulgación de información, datos personales incluidos, bajo pena de sanción. A diferencia de su pronunciamiento previo en el asunto Berlioz, el Tribunal incorpora ahora en su análisis el nuevo marco jurídico adoptado por la UE en materia de protección de datos y, en concreto, el Reglamento General de Protección de Datos (RGPD). Con esto, al interesado se le garantiza un sistema sui generis de recursos del que son responsables distintos órganos administrativos más un órgano judicial. Sin embargo, en su razonamiento, el Alto Tribunal no llega a garantizar el derecho a recurrir la orden de divulgación por parte del contribuyente/interesado ni de los terceros afectados por la orden. A la luz de las garantías previstas en el RGPD, se elabora una crítica del fallo del TJUE a partir de la consideración del derecho fundamental a la protección de los datos personales consagrado en el art. 8 de la Carta de los Derechos Fundamentales de la Unión Europea.
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