By Liesa Keunen, PhD researcher at Ghent and Antwerp University, Belgium. Liesa Keunen is working on the research project ‘Tax audits on big data: exploring the legitimacy and limits in light of the prohibition of fishing expeditions’ (Ghent & Antwerp University, FWO). She is also a member of the research group Law & Technology, the Human Rights Centre and PIXLES (Privacy, Information Exchange, Law Enforcement and Surveillance), all established at the Faculty of Law and Criminology at Ghent University. At the University of Antwerp, she is a member of DigiTax (Centre of Excellence that researches the challenges and opportunities of digitalisation for taxation).
The fourth section of the European Court of Human Rights (ECtHR) delivered a remarkable judgment in the case of L.B. v. Hungary (application no. 36345/16) on January 12, 2021. The publication of taxpayers’ personal data on the tax authority’s website for failing to fulfil their tax obligations constitutes no violation of the right to private life as established under Article 8 of the European Convention on Human Rights (ECHR). In this case, the personal data published included the applicant’s name, home address, tax identification number, and the amount of unpaid tax he owed. The ECtHR clearly prioritises the Hungarian legislature’s choice to make the identity of persons who fail to respect their tax obligations publicly available in order to improve payment discipline and protect the business interests of third parties over the data subject’s right to privacy.Continue reading