{"id":8267,"date":"2023-06-14T00:00:00","date_gmt":"2023-06-13T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/administration-fiscale-et-rgpd-veuillez-accepter-nos-cookies\/"},"modified":"2023-06-14T00:00:00","modified_gmt":"2023-06-13T22:00:00","slug":"administration-fiscale-et-rgpd-veuillez-accepter-nos-cookies","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/administration-fiscale-et-rgpd-veuillez-accepter-nos-cookies\/","title":{"rendered":"Administration fiscale et RGPD : \u00ab Veuillez accepter nos cookies\u2026 \u00bb"},"content":{"rendered":"<p>Une soci\u00e9t\u00e9, soup\u00e7onn\u00e9e de fraudes fiscales, fait l\u2019objet d\u2019une proc\u00e9dure de visite et saisies par les agents de l\u2019administration fiscale. Sauf que les donn\u00e9es ayant permis de mener cette proc\u00e9dure ont \u00e9t\u00e9 trait\u00e9es en m\u00e9connaissance du r\u00e8glement g\u00e9n\u00e9ral sur la protection des donn\u00e9es (RGPD), conteste la soci\u00e9t\u00e9. \u00ab Et alors ? \u00bb, r\u00e9pond l\u2019administration fiscale, qui ne voit pas o\u00f9 est le probl\u00e8me\u2026<\/p>\n<h2>Administration fiscale = exception au RGPD ?<\/h2>\n<p>Pour rappel, le RGPD (R\u00e8glement G\u00e9n\u00e9ral sur la Protection des Donn\u00e9es) est un r\u00e8glement europ\u00e9en qui encadre le traitement des donn\u00e9es personnelles (collecte, enregistrement, organisation, conservation, adaptation, modification, extraction, consultation, utilisation, etc.) sur le territoire de l\u2019Union europ\u00e9enne (UE).<\/p>\n<p>Par principe, il s\u2019applique aux entreprises et aux structures publiques. En revanche, il ne s\u2019applique pas aux traitements de donn\u00e9es \u00e0 caract\u00e8re personnel r\u00e9alis\u00e9s par les autorit\u00e9s comp\u00e9tentes \u00e0 des fins :<\/p>\n<ul>\n<li>de pr\u00e9vention et de d\u00e9tection des infractions p\u00e9nales ;<\/li>\n<li>d\u2019enqu\u00eates et de poursuites en mati\u00e8re p\u00e9nale ;<\/li>\n<li>d\u2019ex\u00e9cution de sanctions p\u00e9nales.<\/li>\n<\/ul>\n<p>Dans une affaire r\u00e9cente, une soci\u00e9t\u00e9 soup\u00e7onn\u00e9e de fraudes fiscales, fait l\u2019objet d\u2019une proc\u00e9dure de visite et saisies\u2026 laquelle ne respecte pas les r\u00e8gles du RGPD, selon la soci\u00e9t\u00e9.<\/p>\n<p>\u00ab Pas besoin ! \u00bb, selon l\u2019administration fiscale, qui se pr\u00e9vaut de l\u2019exception applicable aux autorit\u00e9s comp\u00e9tentes.<\/p>\n<p>\u00ab Faux ! \u00bb, argumente la soci\u00e9t\u00e9 : si cette exception est bien applicable aux autorit\u00e9s comp\u00e9tentes, les agents de l\u2019administration fiscale n\u2019en sont pas une. L\u2019initiative des poursuites en mati\u00e8re de fraude fiscale, en effet, n\u2019est pas de leur comp\u00e9tence, mais de celle du minist\u00e8re public\u2026<\/p>\n<p>Une position que confirme le juge : l\u2019administration fiscale n\u2019est pas consid\u00e9r\u00e9e, au niveau de l\u2019UE, comme une \u00ab autorit\u00e9 comp\u00e9tente \u00bb. Or le RGPD est un texte issu de l\u2019UE. Ainsi, le traitement des donn\u00e9es personnelles par l\u2019administration fiscale pour obtenir une autorisation de visite et saisies doit \u00eatre conforme au RGPD.<\/p>\n<p>Notez qu\u2019il existe tout de m\u00eame des temp\u00e9raments \u00e0 cette r\u00e8gle, notamment si l\u2019application du RGPD rend impossible ou compromet les objectifs fix\u00e9s.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/juri\/id\/JURITEXT000047636286?init=true&amp;page=1&amp;query=21-18558&amp;searchField=ALL&amp;tab_selection=all\" rel=\"noopener\" target=\"_blank\">Arr\u00eat de la Cour de cassation, chambre commerciale, du 1er juin 2023, no 21-18558<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/administration-fiscale-et-rgpd-veuillez-accepter-nos-cookies\" target=\"_blank\" rel=\"noopener\">Fisc et RGPD : \u00ab Veuillez accepter nos cookies\u2026 \u00bb<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/RGPDadministrationfiscale.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une soci\u00e9t\u00e9, soup\u00e7onn\u00e9e de fraudes fiscales, fait l\u2019objet d\u2019une proc\u00e9dure de visite et saisies par les agents de l\u2019administration fiscale. Sauf que les donn\u00e9es ayant permis de mener cette proc\u00e9dure ont \u00e9t\u00e9 trait\u00e9es en m\u00e9connaissance du r\u00e8glement g\u00e9n\u00e9ral sur la protection des donn\u00e9es (RGPD), conteste la soci\u00e9t\u00e9. \u00ab Et alors ? \u00bb, r\u00e9pond l\u2019administration fiscale, qui ne voit pas o\u00f9 est le probl\u00e8me\u2026<\/p>\n","protected":false},"author":0,"featured_media":8268,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-8267","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Administration fiscale et RGPD : \u00ab Veuillez accepter nos cookies\u2026 \u00bb - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/administration-fiscale-et-rgpd-veuillez-accepter-nos-cookies\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Administration fiscale et RGPD : \u00ab Veuillez accepter nos cookies\u2026 \u00bb - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Une soci\u00e9t\u00e9, soup\u00e7onn\u00e9e de fraudes fiscales, fait l\u2019objet d\u2019une proc\u00e9dure de visite et saisies par les agents de l\u2019administration fiscale. 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