Summaries of judgments: J & S Service | VL v Szpital Kliniczny im. dra J. Babińskiego Samodzielny Publiczny Zakład Opieki Zdrowotnej w Krakowie

Summaries of judgments made in collaboration with the Portuguese judge and référendaire of the CJEU (Nuno Piçarra and Sophie Perez)

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Judgment of the Court (First Chamber) of 10 December 2020, J & S Service, Case C-620/19, EU:C:2020:1011.

Reference for a preliminary ruling – Personal data – Regulation (UE) 2016/679 – Article 23 – Restrictions – Important financial interest – Enforcement of civil law claims – National regulation referring to provisions of Union law – Tax data relating to legal persons – Incompetence of the Court

Facts

The dispute in the main proceedings opposes the Land Nordrhein‑Westfalen to D.‑H. T., acting as trustee in bankruptcy for J & S Service UG, in connection with a request for obtaining tax data concerning this company.

The tax administration having rejected this request, D.-H. T. appealed to the competent Verwaltungsgericht, which essentially upheld his appeal. The competent Oberverwaltungsgericht dismissed the appeal lodged by the Land Nordrhein-Westfalen against the judgment at first instance. This court considered in particular that the right of access to information, exercised on the basis of the law on freedom of information, was not precluded by existing specific rules in tax matters. Therefore, although the information requested was covered by tax secrecy, D.-H. T. was entitled, in his capacity as trustee in bankruptcy, to ask J & S Service for any information relating to the insolvency proceedings. The Land Nordrhein-Westfalen appealed against this decision to the Bundesverwaltungsgericht.

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