PROCEDURAL AND JUDICIAL PROTECTION
|
|
- Martin Pearson
- 5 years ago
- Views:
Transcription
1
2 TAX LAW DEPARTMENT PROCEDURAL AND JUDICIAL PROTECTION Sylvie De Raedt, post-doctoral researcher, lawyer
3 OBSERVATIONS AND LIMITATION OF THE OBJECT 3
4 OBSERVATIONS Increased gathering of information by tax authorities, including information of whistle blowers Increased sharing of information by tax authorities with other authorities Trend of public disclosure by tax authorities? Publication of tax information by third parties (f.ex.: journalists & ngo s) 4
5 LIMITS TO TAX TRANSPARENCY TRENDS (1) Right to private life (2) Right to protection of personal data -> general legal protection for the tax payer How are there rights procedurally and judicially protected? 5
6 RIGHT TO PRIVATE LIFE: PROCEDURAL PROTECTION 6
7 PROTECTION OF THE RIGHT TO PRIVATE LIFE Article 8 ECHR: vertical effect addresses to public authorities Distinction to be made (1) Actions of the tax authority and legal measures forcing tax payers or third parties to disclose information (2) Disclosure by a third party without legal obligation (journalists, ) 7
8 PROTECTION OF THE RIGHT TO PRIVATE LIFE (1) Action of the tax authority or legal measure Whenever an action of a tax authority or a legal measure qualifies as an interference in private life (8 ECHR) -> requirements of article 8 ECHR need to be fulfilled: Condition of legality (incl. foreseeability) Condition of legitimacy Condition of necessity 8
9 PROTECTION OF THE RIGHT TO PRIVATE LIFE (1) Action of the tax authority or legal measure Condition of foreseeability and necessity are often assessed by examining the presence of sufficient procedural safeguards against abuse Judicial review is considered as the most important procedural safeguard, because it offers the best guarantees of independence, impartiality and proper procedure (art. 6 ECHR) 9
10 PROTECTION OF THE RIGHT TO PRIVATE LIFE (1) Action of the tax authority or legal measure Requirements for judicial review? (a) requirements of article 6 ECHR is applicable whenever the determination of civil rights (such as the right to private life) is at stake (in spite of FERRAZZINI case law) Access to a independent and impartial tribunal established by the law Full jurisdiction (f.ex. ECtHR 21 February 2008, RAVON/Frankrijk) Fair (incl. equality of arms) and public hearing Reasonable time Public and well-reasoned judgment 10
11 PROTECTION OF THE RIGHT TO PRIVATE LIFE (1) Action of the tax authority or legal measure (b) requirements of the case law on article 8 ECHR Moment of judicial review Quality requirements 11
12 PROTECTION OF THE RIGHT TO PRIVATE LIFE (1) Action of the tax authority or legal measure Moment of judicial review Possibilities in practice: -> prior to the interference (f.ex. tax authorities should ask for a warrant for the search of a home, f.ex. legal measure forcing tax payer, third party or tax authority to disclose (ECtHR 6 December 2012, MICHAUD/France) -> prior to the tax assessment (f.ex. Netherlands) Condition: tax payer has to be aware of the interference Quid information gathering from third parties or other public authorities -> mostly no notification -> after the tax assessment Condition: the information gathered by interfering/violating private life is used in the tax assessment Quid violation of the right to private life leading to unused information? 12
13 PROTECTION OF THE RIGHT TO PRIVATE LIFE (1) Action of the tax authority or legal measure -> prior judicial review is not required for even privacy invasive information gathering as long as the member state provides for effective and adequate safeguards against abuse -> if the member state provides for prior judicial review: the prior warrant should be based on reasonable suspicion and should be reasonably limited in time and object of the search (ECtHR 5 July 2012, GOLOVAN/Ukraine) 13
14 PROTECTION OF THE RIGHT TO PRIVATE LIFE (1) Action of the tax authority or legal measure What about information gathering that qualifies as an interference in private life without the tax payer knowing? Distinction: The information is finally be used for the tax assessment: - ECJ 22 October 2013, C-276/12, SABOU: no rights of the defence during investigation stage - See also ECtHR 16 June 2015 OTHYMIA/Netherlands The information is NOT used for the tax assessment: shouldn t the tax payer be informed as soon as the secrecy is no longer required? 14
15 PROTECTION OF THE RIGHT TO PRIVATE LIFE (1) Action of the tax authority or legal measure Other quality requirements of domestic judicial review? -> needs to be effective and adequate -> assessed with all the elements of the case, f.ex. notification of the tax payer, presence of tax payer or representatives, report, tax payer received a copy of that report, duty to return irrelevant information, 15
16 PROTECTION OF THE RIGHT TO PRIVATE LIFE (1) Action of the tax authority or legal measure Effectiveness of judicial review: What a about admitting unlawfully acquired information? Observation: a lot of countries allow unlawfully acquired information in some way ECtHR: does not interfere in such practice of member states, even if article 8 ECHR is violated (f.ex.: ECtHR 12 July 1988 SCHENK/Switzerland) -> article 6 ECHR only involves the possibility to challenge the evidence ECJ: article 47 Charter (right to an effective judicial remedy): if a fundamental right is violated, the evidence obtained in this context must be disregarded and the decision which is founded on that evidence must be annulled if, as a result, the decision has no basis (ECJ 17 December 2015, C- 419/147 WEBMINDLICENCES Kft)! 47 Charter has a limited scope: only for member states that are implementing Union law 16
17 PROTECTION OF THE RIGHT TO PRIVATE LIFE (2) Disclosure by a third party without legal obligation -> member states have the positive obligation to guarantee the respect for private life, including respect between individuals (indirect horizontal effect) -> ECtHR has scrutinized the way domestic court protect fundamental rights in horizontal relations f.ex. ECtHR 27 June 2017, SATAKUNNAN MARKKINAPöRSSI OY SATAMEDIA OY/Finland, ECtHR 21 January 1999, FREZZOS & ROIRE/France: balancing article 10 ECHR (freedom of expression) and 8 ECHR -> in several countries courts allow individuals to invoke the right to private life in relation to other individuals 17
18 DATA PROTECTION: PROCEDURAL PROTECTION 18
19 DATA PROTECTION Gathering, sharing, disclosing of personal data by EU tax authorities or EU third parties: EU-general data protection regulation (GDPR) is applicable Legal protection through: - Different rights for the data subject (tax payer) - Protection by the supervisory authorities - Domestic courts 19
20 DATA PROTECTION Rights for the data subject (tax payer): - right to access personal data + information on the processing (sources, recipients) - right to rectification Protection by the supervisory authorities: - Investigative powers - Corrective powers: order processing in compliance with GDPR, ban processing, - Fines 20
21 DATA PROTECTION Domestic courts GDPR guarantees the right to an effective judicial remedy against violations of GDPR Tax payer can mandate a not-for-profit body with public interest objectives and active in the field of data protection 21
22 DATA PROTECTION non-eu member states? Member states of the Council of Europe have data protection regulation based on Convention 108 principles of data protection similar to GDPR Legal protection: see domestic regulation 22
23 Dr. Sylvie De Raedt post-doctoral researcher Tax law department E sylvie.deraedt@ugent.be T Universiteit Ghent University
Remedies and sanctions in discrimination cases
Remedies and sanctions in discrimination cases Prof. Dr. Christa Tobler, LL.M. Europa Institutes of the Universities of Basel (Switzerland) and Leiden (The Netherlands) EU law on equality between women
More informationPrivacy Policy Statement
Privacy Policy Statement QuoteDevil is committed to protecting and respecting your privacy. It is the intention of this privacy policy statement to explain to you the information practices of QuoteDevil
More informationEU General Data Protection Regulation vs. Swiss Data Protection Act (in the Private Sector 1 )
EU General Data Protection Regulation vs. Swiss Data Protection Act (in the Private Sector 1 ) October 26, 2017 Version 4.01 David Rosenthal (david.rosenthal@homburger.ch) Updates and more infos: http://www.homburger.ch/dataprotection
More informationI. The PNR agreements
Comments of the EDPS on different international agreements, notably the EU-US and EU-AUS PNR agreements, the EU-US TFTP agreement, and the need of a comprehensive approach to international data exchange
More informationPrivacy Statement v 1.1
Privacy Statement v 1.1 Context and Overview This notice will take effect from 25/05/2018 Burke Insurances Ltd. is committed to protecting and respecting your privacy. It is the intention of this privacy
More informationThe New EU General Data Protection Regulation (GDPR)
The New EU General Data Protection Regulation (GDPR) The clock has started on the biggest change to the European data protection regime in 20 years. After four years of negotiation, the new EU General
More informationArbitrators Power and Duty to Apply Competition Law Provisions Ex Officio
Arbitrators Power and Duty to Apply Competition Law Provisions Ex Officio CEA / Arbitration Institute 28 April, 2017 Prof. Dr. Damien Geradin AGENDA Should arbitral tribunals be allowed to adjudicate disputes
More informationArticle 29 Working Party
Article 29 Working Party 06/EN Press Release on the SWIFT Case following the adoption of the Article 29 Working Party opinion on the processing of personal data by the Society for Worldwide Interbank Financial
More informationLimitation of Administrative Penalties by the European Convention of Human Rights and the EU Charter of Fundamental Rights
Limitation of Administrative Penalties by the European Convention of Human Rights and the EU Charter of Fundamental Rights Prof. Giuseppe Marino Professor of Tax Law University of Milan Taxpayers rights
More informationFROM ISDS TO ICS: A LEOPARD CAN T CHANGE ITS SPOTS
FROM ISDS TO ICS: A LEOPARD CAN T CHANGE ITS SPOTS Brussels, 11 February 2016 POSITION PAPER ON THE COMMISSION PROPOSAL FOR AN INVESTMENT COURT SYSTEM IN TTIP This position paper illustrates Greenpeace
More informationThe GDPR how to prepare MiFID II where are we now? Wednesday 21 February 2018
The GDPR how to prepare MiFID II where are we now? Wednesday 21 February 2018 GDPR so far The EU General Data Protection Regulation (Regulation (EU) 2016/679) comes into effect on 25 May 2018 Aims to protect:
More informationFOURTH SECTION DECISION
FOURTH SECTION DECISION Application no. 16248/10 Tommi Tapani ANTTILA against Finland The European Court of Human Rights (Fourth Section), sitting on 19 November 2013 as a Chamber composed of: Ineta Ziemele,
More informationProcessing the customer s personal data at FINE
Processing the customer s personal data at FINE Articles 13 and 14, EU General Data Protection Regulation (EU) 2016/679 In order to process a banking, insurance or investment service case, FINE and its
More informationCOURT OF JUSTICE CASE LAW ON EU CHARTER AND TAXATION (JUNE 2015-MARCH 2018) EU Charter Case Date Facts Decision Comments
The following document contains references made to the relevant European case law for the years 2015-2017 on the protection of those taxpayers rights addressed in the General Report. Prepared by Katerina
More informationArbitrators Power and Duty to Apply Competition Law Provisions Ex Officio
Arbitrators Power and Duty to Apply Competition Law Provisions Ex Officio CEA / Arbitration Institute 28 April, 2017 Prof. Dr. Damien Geradin AGENDA Should arbitral tribunals be allowed to adjudicate disputes
More informationTax Law in the Light of Judgments: Interaction of European Law and the National Courts. Part 1.1: The Impact of Art. 267 TFEU on Domestic Tax Courts
23042012 Tax Law in the Light of Judgments: Interaction of European Law and the National Courts Part 11: The Impact of Art 267 TFEU on Domestic Tax Courts Professor Dr Ekkehart Reimer University of Heidelberg
More informationLAMP Services Limited Privacy Notice v1.2 4 th March Controller
1. Controller LAMP Services Limited is the Controller under the EU General Data Protection Regulation (EU GDPR). LAMP Services Limited is incorporated in England, company registration number 04967967.
More informationSIX Corporate Bonds AG RULES FOR THE ADMISSION TO TRADING OF INTERNATIONAL BONDS ON SIX CORPORATE BONDS AG
Rules for the Admission to Trading of International Bonds on SIX Corporate Bonds AG SIX Corporate Bonds AG RULES FOR THE ADMISSION TO TRADING OF INTERNATIONAL BONDS ON SIX CORPORATE BONDS AG Effective
More informationThe Luxembourg Competition Law
JUNE 2009, RELEASE ONE The Luxembourg Competition Law Daniel Becker Luxembourg Competition Inspectorate The Luxembourg Competition Law Daniel Becker 1 I. INTRODUCTION: COMPETITION LAW IN LUXEMBOURG ill
More informationHybrid Entities; avoidance of double (non-) taxation under the Parent-Subsidiary Directive and the OECD Model Tax Convention
29 September 2015 Seminar: Hybrid Entities; avoidance of double (non-) taxation under the Parent-Subsidiary Directive and the OECD Model Tax Convention Conference chairman: Prof. A.J.A. (Ton) Stevens www.europesefiscalestudies.nl
More informationEuropean Union General Data Protection Regulation
European Union General Data Protection Regulation Policy 25 May 2018 Bendigo and Adelaide Bank Limited ABN 11 068 049 178 General Data Protection Regulation (GDPR) Application This GDPR section of our
More informationNOTE Date: Subject: INTRODUCTION
NOTE Date: 25 October 2016 Subject: Termination of Intra-European Union Bilateral Investment Treaties by Romania and Further Possibilities for the Promotion and Protection of the Foreign Investments in
More informationINFORMATION ON THE PROCESSING OF PERSONAL DATA
INFORMATION ON THE PROCESSING OF PERSONAL DATA PRIVACY NOTICE In order to be compliant with the Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection
More informationData Processing Appendix
Data Processing Appendix This Data Processing Appendix (the Appendix ) is attached to and forms part of the Supplier General Terms and Conditions (the Agreement ) between Nebula Oy ( Supplier ) and customer
More informationIRIS Group of Companies Customer Data Processing Terms
IRIS Group of Companies Customer Data Processing Terms Definitions (any other capitalised terms not contained in this section will be as defined in the IRIS Software Group General Terms & Conditions (
More informationEUROPEAN UNION. Brussels, 16 March 2004 (OR. en) 2002/0240 (COD) PE-CONS 3607/04 DRS 1 CODEC 73 OC 34
EUROPEAN UNION THE EUROPEAN PARLIAMT THE COUNCIL Brussels, 16 March 2004 (OR. en) 2002/0240 (COD) PE-CONS 3607/04 DRS 1 CODEC 73 OC 34 LEGISLATIVE ACTS AND OTHER INSTRUMTS Subject : Directive of the European
More informationMichael R. Cohen CIPP/US, CIPP/E Gray Plant Mooty. Overview of the EU General Data Protection Regulation (GDPR)
Michael R. Cohen CIPP/US, CIPP/E Gray Plant Mooty Overview of the EU General Data Protection Regulation (GDPR) WHAT YOU NEED TO KNOW ABOUT THE EU GENERAL DATA PROTECTION REGULATION (GDPR) What is the GDPR?
More informationPREMIER SPINE & PAIN CENTER
PREMIER SPINE & PAIN CENTER NOTICE OF PRIVACY PRACTICES This notice describes how medical information about you may be used and disclosed and how you can get access to this information. Please review it
More informationThe Notification Obligation under the Services Directive. BUDAPEST, 26 June 2015 Emy GUSTAVSSON DG GROW
The Notification Obligation under the Services Directive BUDAPEST, 26 June 2015 Emy GUSTAVSSON DG GROW Objective of the Services Directive Remove barriers to the establishment of service providers and
More information1: yes directly; 2: yes, in collaborat.; 3: yes, with judicial aut AT BE CY CZ DK EE FI FR DE EL HU IS IE IT LV LT LU MT NL NO PL PT SK SI SE ES UK
Market Abuse Directive -2003/6/EC Ref: 07-382 Supervisory Powers draft combined table of questions June 07 1: yes directly; 2: yes, in collaborat.; 3: yes, with judicial aut AT BE CY CZ DK EE FI FR DE
More informationInternational sale of goods and arbitration in Europe
International sale of goods and arbitration in Europe 26 th of September 2017 3 rd of October 2017 Prof. Jochen BAUERREIS Attorney in France and Germany Certified specialist in international and EU law
More informationTranslation of Liechtenstein Law
954.3 Translation of Liechtenstein Law Disclaimer English is not an official language of the Principality of Liechtenstein. This translation is provided for information purposes only and has no legal force.
More informationBank Handlowy w Warszawie S.A. PRIVACY NOTICE
PRIVACY NOTICE In order to be compliant with the Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing
More informationThe General Data Protection Regulation s Impact on M&A
The General Data Protection Regulation s Impact on M&A PRACTICAL ADVICE ON HOW TO CONTINUE A SMOOTH M&A PROCESS Presented by Avi Gesser, Davis Polk partner, Litigation/Cybersecurity Pritesh P. Shah, Davis
More information3.2. EU Interest-Royalty Directive Background and force
3.2. EU Interest-Royalty Directive 3.2.1. Background and force Force The Council Directive (2003/49/EC) on a Common System of Taxation Applicable to Interest and Royalty Payments Made between Associated
More informationURBAN AIRSHIP DATA PROCESSING ADDENDUM with EU Standard Contractual Clauses. (Revised September 2017)
URBAN AIRSHIP DATA PROCESSING ADDENDUM with EU Standard Contractual Clauses (Revised September 2017) This Data Processing Addendum ( Addendum ) forms part of the Master Subscription Agreement or the online
More informationMoxtra, Inc. DATA PROCESSING ADDENDUM
Moxtra, Inc. DATA PROCESSING ADDENDUM This Data Processing Addendum ( DPA ) forms a part of the Terms of Service found at http://moxtra.com/terms-of-service/, unless Company has entered into a superseding
More informationCover Page. The handle holds various files of this Leiden University dissertation
Cover Page The handle https://openaccess.leidenuniv.nl/handle/1887/44879 holds various files of this Leiden University dissertation Author: Oerlemans, Jan-Jaap Title: Investigating cybercrime Issue Date:
More informationFederal Department of the Environment, Transport, Energy and Communications (DETEC) Kochergasse Bern
IMPORTANT NOTICE: This document is intended for referential use only. It is an unofficial English summary of the application submitted by KlimaSeniorinnen Schweiz ( Senior Women for Climate Protection
More informationAll Sorts UK Limited Data Protection Policy 17 th May 2018
All Sorts UK Limited Data Protection Policy 17 th May 2018 1. Introduction This Policy sets out the obligations of All Sorts UK Limited, a company registered in England under number 03534972, whose registered
More informationL 145/30 Official Journal of the European Union
L 145/30 Official Journal of the European Union 31.5.2011 REGULATION (EU) No 513/2011 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 11 May 2011 amending Regulation (EC) No 1060/2009 on credit rating
More informationPRINCIPLES ON CLIENT IDENTIFICATION AND BENEFICIAL OWNERSHIP FOR THE SECURITIES INDUSTRY
PRINCIPLES ON CLIENT IDENTIFICATION AND BENEFICIAL OWNERSHIP FOR THE SECURITIES INDUSTRY THE INTERNATIONAL ORGANIZATION OF SECURITIES COMMISSIONS MAY 2004 PRINCIPLES ON CLIENT IDENTIFICATION AND BENEFICIAL
More informationWhat Every European Company Should Know About the FCPA and the UK Bribery Act
November 16, 2011 What Every European Company Should Know About the FCPA and the UK Bribery Act Eric Kraeutler, Litigation Practice, Philadelphia Olivier Edwards, Business and Finance Practice, Paris Jürgen
More informationData protection. VTB Bank (Europe) SE Rüsterstraße 7-9 D Frankfurt am Main Tel: Fax:
Data protection Information on data protection under the EU General Regulation ( GDPR ) & the German Federal Act ( BDSG ) VTB Bank (Europe) SE Rüsterstraße 7-9 D-60325 Frankfurt am Main Tel: +49 69 2168-0
More informationDATA PROCESSING ADDENDUM
DATA PROCESSING ADDENDUM This Data Processing Addendum ( DPA ) is made between Cognito, LLC., a South Carolina corporation ( Cognito Forms ) and {OrganizationLegalName} ( Customer or Controller or {Organization}
More informationWhy should the European Union protect whistleblowers?
Why should the European Union protect whistleblowers? www.blueprintforfreespeech.net Whistleblower Protection and the EU Whistleblower protection is increasingly recognized as an effective tool to fight
More informationData Processing Addendum
Data Processing Addendum This Data Processing Addendum ( DPA ) forms part of the Agreement(s) and is entered by and between the Customer and the Service Provider on the Effective Date. For the avoidance
More informationDGG 1B EUROPEAN UNION. Brussels, 3 May 2016 (OR. en) 2013/0314 (COD) PE-CONS 72/15 EF 228 ECOFIN 973 CODEC 1710
EUROPEAN UNION THE EUROPEAN PARLIAMT THE COUNCIL Brussels, 3 May 2016 (OR. en) 2013/0314 (COD) PE-CONS 72/15 EF 228 ECOFIN 973 CODEC 1710 LEGISLATIVE ACTS AND OTHER INSTRUMTS Subject: REGULATION OF THE
More informationANTI-BRIBERY POLICY AND ANTI-FRAUD POLICY AND RESPONSE PLAN
University for the Creative Arts Financial Regulations: Appendix K ANTI-BRIBERY POLICY AND ANTI-FRAUD POLICY AND RESPONSE PLAN INDEX 1. Introduction 2. Definitions 3. Culture 4. Responsibilities and Reporting
More informationGDPR CCPA LGPD. Protected information
Stricter data protection laws are on the rise. While only a couple of years ago, data protection legislations and requirements were frequently marginalized and the position of the data protection officer
More informationEU LAW AND ENERGY DISPUTES
EU LAW AND ENERGY DISPUTES Ana Stanič English Solicitor Advocate Honorary Lecturer at Centre for Energy Petroleum and Mining Law and Policy, University of Dundee Scope of Review 1. EU s Competences after
More information2003 American Medical Association All Rights Reserved
Reproduction and use of this form by physicians and their staff is permitted. Any other use, duplication or distribution of this form by any other party requires the prior written approval of the American
More informationPrivacy Statement. Introduction
Privacy Statement Introduction Aiken Insurances Ltd is committed to protecting and respecting your privacy. We wish to be transparent on how we process your data and show you that we are accountable with
More informationThe CJEU s Berlioz Judgment: A New Milestone on Procedural Rights in EU Audits
The CJEU s Berlioz Judgment: A New Milestone on Procedural Rights in EU Audits by Johannes Frey, Alex Jupp, and Frank-Michael Schwarz Johannes Frey is a partner and Frank- Michael Schwarz is a research
More informationSanctions and Anti-Money Laundering Bill
Sanctions and Anti-Money Laundering Bill Committee Stage House of Lords Tuesday 21 November 2017 The Law Society of England and Wales is the independent professional body that works to support and represent
More informationADKINS CHIROPRACTIC LIFE CENTER 157 KEVELING DRIVE SALINE, MICHIGAN Notice of Patient Privacy Policy
ADKINS CHIROPRACTIC LIFE CENTER 157 KEVELING DRIVE SALINE, MICHIGAN 48176 734 429 2410 Notice of Patient Privacy Policy This notice describes how medical information about you may be used and disclosed,
More informationData Processing Addendum
Data Processing Addendum Based on the General Data Protection Regulation (GDPR) and European Commission Decision 2010/87/EU - Standard Contractual Clauses (Processors) This Data Processing Addendum ( DPA
More informationAudit Reform in Luxembourg what role will the Audit Committee play?
Audit Reform in Luxembourg what role will the Audit Committee play? The Law of 23 July 2016 on the audit profession transposing European Directive 2014/56/EU and implementing European Regulation n 537/2014,
More informationThe Authority for the Financial Markets
Insider dealing The Authority for the Financial Markets The AFM promotes fairness and transparency within financial markets. We are the independent supervisory authority for the savings, lending, investment
More informationINFORMATION ON THE PROCESSING OF PERSONAL DATA
INFORMATION ON THE PROCESSING OF PERSONAL DATA PRIVACY NOTICE In order to be compliant with the Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection
More informationWould you like to receive s with special offers from Carolina Vein Center? yes no
Carolina Vein Center Patient Information Name: Date: Address: Home Phone: City: State: Zip: Work Phone: SS#: Marital Status: Occupation: Date of Birth: _ Cell Phone: Emergency Contact: E-Mail: Emergency
More informationRevising policies and procedures under the new EU GDPR
Revising policies and procedures under the new EU GDPR Richard Campo, CISM GRC Consultant IT Governance Ltd 1 Sept 2016 www.itgovernance.co.uk TM Introduction Richard Campo GRC consultant Data protection
More informationARTICLE 29 Data Protection Working Party
ARTICLE 29 Data Protection Working Party 02294/07/EN WP 143 8 th Directive on Statutory Audits Opinion 10/2007 by the Article 29 Working Party Adopted on 23 November 2007 This Working Party was set up
More informationECtHR: Monitoring of employee s s breached right to privacy
ECtHR: Monitoring of employee s emails breached right to privacy September 2017 An employer s monitoring of an employee s work emails amounted to a violation of Article 8 (right to respect for private
More informationWorking Party on the Protection of Individuals with regard to the Processing of Personal Data
EUROPEAN COMMISSION DIRECTORATE GENERAL XV Internal Market and Financial Services Free movement of information, company law and financial information Free movement of information and data protection, including
More informationData Privacy Notice. Who are we and why do we register and use personal data?
Data Privacy Notice Who are we and why do we register and use personal data? Danske Bank A/S is a financial institution that offers financial advice and services to its clients. In the course of our business,
More informationADDSECURES WAY OF PROCESSING PERSONAL DATA
Agreement Preface ADDSECURES WAY OF PROCESSING PERSONAL DATA For the processing of personal data that AddSecure performs on behalf of its customers, AddSecure becomes a Personal Data Processor. If you
More informationHOW TO EXECUTE THIS DPA:
DATA PROCESSING ADDENDUM (GDPR, and EU Standard Contractual Clauses) (Rev. April 20, 2018) This Data Processing Addendum ( DPA ) forms part of the Master Subscription Agreement or other written or electronic
More informationINFORMATION ON THE PROCESSING OF PERSONAL DATA
INFORMATION ON THE PROCESSING OF PERSONAL DATA PRIVACY NOTICE In order to be compliant with the Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection
More informationMore documents related to this discussion can be found at
Unclassified DAF/COMP/WD(2016)42 DAF/COMP/WD(2016)42 Unclassified Organisation de Coopération et de Développement Économiques Organisation for Economic Co-operation and Development 06-Jun-2016 English
More informationThe Case for an Appellate Panel and its Scope of Review R. Doak Bishop
The Case for an Appellate Panel and its Scope of Review R. Doak Bishop May 7, 2004 British Institute of International and Comparative Law The Free Trade Agreements ( FTA ) and the Proposed US Model BIT
More informationReasons and decision Motifs et décision
Reasons and decision Motifs et décision RAD File No. / N de dossier de la SAR : VB3-02197 Private Proceeding / Huis clos Person(s) who is(are) XXXX XXXX XXXX XXXX Personne(s) en cause the subject of the
More informationData Processing Addendum (Revision May 2018)
Data Processing Addendum (Revision May 2018) Agreement entered into by and between Customer, as identified in Tucows Master Services Agreement Controller or Joint Controller or Customer and Tucows.com
More informationCHARITY & NFP LAW BULLETIN NO. 419
CHARITY & NFP LAW BULLETIN NO. 419 APRIL 25, 2018 EDITOR: TERRANCE S. CARTER IMPLICATIONS OF THE EU S GENERAL DATA PROTECTION REGULATION IN CANADA By Esther Shainblum & Sepal Bonni * A. INTRODUCTION The
More informationOpinion 8/2009 on the protection of passenger data collected and processed by duty-free shops at airports and ports
ARTICLE 29 Data Protection Working Party 02318/09/EN WP167 Opinion 8/2009 on the protection of passenger data collected and processed by duty-free shops at airports and ports Adopted on 1 December 2009
More informationTHIRD PARTY CODE OF CONDUCT
THIRD PARTY CODE OF CONDUCT TABLE OF CONTENTS Message from the CEO...2 Coverage and Scope of the Code...2 Compliance with The Code...2 Anti-Corruption Policies and Improper Payments...3 Financial Integrity
More informationAutomatic exchange of personal data in tax matters
Automatic exchange of personal data in tax matters Privacy and data protection concerns based on practical examples of how the system works Filippo Noseda Withers LLP 16 Old Bailey London EC4M 7EG T: +44
More informationDEAL BY SEA LTD PRIVACY NOTICE
DEAL BY SEA LTD PRIVACY NOTICE 1. Scope All data subjects whose personal data is collected, in line with the requirements of the GDPR. 2. Responsibilities 2.1. The Data Protection Officer is responsible
More informationInformation about Danica Pension s processing of personal data
Information about Danica Pension s processing of personal data Danica Pension is a financial institution that offers pensions and insurance to its customers. When you become a Danica Pension customer,
More informationAustrian Arbitration Law
Austrian Arbitration Law CODE OF CIVIL PROCEDURE PART SIX CHAPTER FOUR ARBITRATION PROCEDURE FIRST TITLE GENERAL PROVISIONS Article 577. Scope of Application (1) The provisions of this Chapter apply if
More informationNETHERLANDS - ARBITRATION ACT DECEMBER 1986 CODE OF CIVIL PROCEDURE - BOOK IV: ARBITRATION TITLE ONE - ARBITRATION IN THE NETHERLANDS
NETHERLANDS - ARBITRATION ACT DECEMBER 1986 CODE OF CIVIL PROCEDURE - BOOK IV: ARBITRATION TITLE ONE - ARBITRATION IN THE NETHERLANDS SECTION ONE - ARBITRATION AGREEMENT AND APPOINTMENT OF ARBITRATOR Article
More informationEU cross-border gathering and use of evidence in criminal matters in the EU. Future legal framework under the EIO
EU cross-border gathering and use of evidence in criminal matters in the EU Future legal framework under the EIO 12 May 2015 Barcelona t. f. +32 9 264 69 71 2 3 Preparation and lead-up IRCP study 37 EU
More informationArbitration and insolvency Issues of Applicable Law
Arbitration and insolvency Issues of Applicable Law NEW DEVELOPMENTS IN INTERNATIONAL COMMERCIAL ARBITRATION 2009 Neuchâtel University 13 November 2009 INTRODUCTION: Issue (1) Scenario: insolvency after
More informationDATA PROCESSING ADDENDUM
Page 1 of 20 DATA PROCESSING ADDENDUM This Data Processing Addendum ( DPA ) forms a part of the Customer Terms of Service found at https://slack.com/terms-of-service, unless Customer has entered into a
More informationARTICLE 1. Terms { ;1}
The parties agree that the following terms and conditions apply to the performance of their obligations under the Service Contract into which this Exhibit is being incorporated. Contractor is providing
More informationConflicts of interest policy Version 0.3 Date
Conflicts of interest policy Version 0.3 Date 07-2014 Policy owner: Compliance officer. Content 1. Introduction... 3 1.1 Objective of the document... 3 1.2 Document Structure... 3 1.3 Objective of the
More informationINFORMATION ON THE PROCESSING OF PERSONAL DATA
INFORMATION ON THE PROCESSING OF PERSONAL DATA PRIVACY NOTICE In order to be compliant with the Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection
More informationDouble Jeopardy in Investigations and Prosecutions: Risks and Best Practices for companies and individuals
Double Jeopardy in Investigations and Prosecutions: Risks and Best Practices for companies and individuals A sketch of the legal framework IBA - Anti-Corruption Conference, OECD Paris 15 June 2016 - Double
More informationCFPB Supervision and Examination Process
Background Title X of the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 (the Act) 1 established the Consumer Financial Protection Bureau (CFPB) and authorizes it to supervise certain
More informationSubject 5 Fundamental rights in tax matters: some remarkable examples in our domestic, judicial, legislative and administrative practice
Subject 5 Fundamental rights in tax matters: some remarkable examples in our domestic, judicial, legislative and administrative practice Moderator: Daniel GARABEDIAN (Belgium) Belgian Reporter: Daniel
More information7. ECS NV/2XL NV is always entitled to refuse possible subcontractors of the supplier without any costs and/or consequences.
GENERAL CONDITIONS SUPPLIERS ECS EUROPEAN CONTAINERS NV Karveelstraat 3 8380 Zeebrugge - België BTW: BE 0435.131.508 2XL NV Baron de Maerelaan 155 8380 Zeebrugge - België BTW: BE 0449.424.358 1. These
More informationNetherlands Arbitration Institute
BOOK FOUR - ARBITRATION TITLE ONE - ARBITRATION IN THE NETHERLANDS SECTION ONE - ARBITRATION AGREEMENT Article 1020 (1) The parties may agree to submit to arbitration disputes which have arisen or may
More informationSubject 5 Fundamental rights in tax matters: some remarkable examples in our domestic, judicial, legislative and administrative practice
Subject 5 Fundamental rights in tax matters: some remarkable examples in our domestic, judicial, legislative and administrative practice Moderator: Daniel GARABEDIAN (Belgium) Belgian Reporter: Daniel
More informationINFORMATION ON THE PROCESSING OF PERSONAL DATA
INFORMATION ON THE PROCESSING OF PERSONAL DATA PRIVACY NOTICE In order to be compliant with the Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection
More informationNOTICE OF PRIVACY PRACTICES
NOTICE OF PRIVACY PRACTICES THIS NOTICE DESCRIBES HOW MEDICAL INFORMATION ABOUT YOU MAY BE USED AND DISCLOSED AND HOW YOU CAN GET ACCESS TO THIS INFORMATION. PLEASE REVIEW IT CAREFULLY. If you have any
More informationHOW TO MANAGE THE RISKS OF MASS DATA BREACHES UNDER GDPR
Article HOW TO MANAGE THE RISKS OF MASS DATA BREACHES UNDER GDPR Author Helen Davenport Director Email Helen Davenport +44 (0)121 393 0174 TOPICS: TECH 20 November 2017 For many organisations, the headline
More informationPolicy wording. Fitness to practise. Irish Society of Chartered Physiotherapists
Legal Commercial expenses df policy legal policy Policy wording Fitness to practise Irish Society of Chartered Physiotherapists Welcome Welcome and thank you for choosing to buy your Commercial legal policy
More informationBarrett Spinal Care, PC 441 S Muskogee Ave. Tahlequah, OK Notice of Patient Privacy Policy
Barrett Spinal Care, PC 441 S Muskogee Ave. Tahlequah, OK 74464 918-453-0112 Notice of Patient Privacy Policy This notice describes how medical information about you may be used and disclosed, and how
More informationArbitration Act of Angola Republic of Angola (Angola - République d'angola)
Arbitration Act of Angola Republic of Angola (Angola - République d'angola) VOLUNTARY ARBITRATION LAW (Law no. 16/03 of 25 July 2003) CHAPTER I THE ARBITRATION AGREEMENT ARTICLE 1 (The Arbitration Agreement)
More informationCover option 2. The Interplay of HIPAA, Privacy and Data Security Principles, and Health Information Interoperability. Subtitle or Company Name
The Interplay of HIPAA, Privacy and Data Security Principles, and Health Information Interoperability Cover option 2 MedInnovation Boston Subtitle or Company Name June 25, 2018 Colin J. Zick Month Day,
More information