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Communication Dans Un Congrès Année : 2022

Taxpayers’ Rights, the Right to Data Protection and Cybersecurity in the EU

Mylana Pfeiffer
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Résumé

This paper mainly questions whether taxpayers can claim certain cybersecurity guarantees based on EU law. The author starts by introducing EU tax law, the notion of taxpayers’ rights and why data protection and cybersecurity become more and more important in the field of EU tax law. Further, the author presents briefly what data protection and cybersecurity in a EU context mean and which impact it has on taxpayers. One main point of the study is to compare the data protection law and the cybersecurity law and the guarantees for taxpayers therein. Therefore, the paper outlines the intersections and divergences of EU data protection law and EU cybersecurity law. Another aspect of the paper is the question whether there is or even should be a taxpayers’ right to cybersecurity.
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Dates et versions

hal-04636345 , version 1 (05-07-2024)

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Mylana Pfeiffer. Taxpayers’ Rights, the Right to Data Protection and Cybersecurity in the EU. 16th IFIP International Summer School on Privacy and Identity Management (Privacy and Identity), Aug 2021, Virtual, Luxembourg. pp.90-104, ⟨10.1007/978-3-030-99100-5_8⟩. ⟨hal-04636345⟩
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