SchwarzDatenschutzrechtliche Normen im Steuerrecht und im Steuerstatistikrecht

Taxation according to an individual’s ability to pay conflicts with principles of data protection. This study offers a comprehensive analysis of rules in the German constitution, German tax law, tax statistics law and data protection law limiting the use of taxpayer data.

Drawing from theories of “originalism” and “petrification”, an analysis of the German constitution moves the focus of constitutional data protection away from the general guarantee of free personality development in Art. 2 I GG as proposed by the German Constitutional Court to the constitution’s more specific guarantees. The allocation of powers between federal and state legislatures with respect to taxpayer data protection rules are discussed in detail.

The main part of the study focuses on analyzing tax and tax statistics law with regards to data protection rules. This analysis proves that a great amount of rules with varying objectives and intensity effectuates data protection in German tax law and general data protection laws are applicable in various respects.