Summary of the Opinion of the European Data Protection Supervisor on the package of legislative proposals on VAT in the Digital Age 2023/C 113/11 (The full text of this Opinion can be found in English, French and German on the EDPS website https://edps.europa.eu)
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Summary of the Opinion of the European Data Protection Supervisor on the package of legislative proposals on VAT in the Digital Age 2023/C 113/11 (The full text of this Opinion can be found in English, French and German on the EDPS website https://edps.europa.eu)
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- Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data
- Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast)
- Regulation (EC) No 45/2001 of the European Parliament and of the Council of 18 December 2000 on the protection of individuals with regard to the processing of personal data by the Community institutions and bodies and on the free movement of such data
- Decision No 1247/2002/EC of the European Parliament, of the Council and of the Commission of 1 July 2002 on the regulations and general conditions governing the performance of the European Data-protection Supervisor's duties
- Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax