Control records
收藏资源简介:
The purpose of the service is to display data on the integration platform DUPLA regarding persons' or companies' control cases in the Integrated Planning System (DIPSY). The dataset contains tax information on citizens or businesses and is therefore subject to enhanced protection and is therefore only accessible to recipients who have a right of access laid down in legislation. Disclosure of confidential information to administrative authorities is governed by Section 28(1) (personal data) and (2) (other confidential information) of the Public Administration Act. For personal data, there must be a legal basis for processing in accordance with Article 6 (general personal data) and Article 9 (sensitive personal data) of the General Data Protection Regulation. For authorities, Article 6(1)(e) applies to the exercise of official authority, which is laid down in EU law or national law in accordance with Article 6(3). Private companies and organisations shall also be required to have a legal basis for access to tax information as a result of the tax administration’s unconditional duty of confidentiality under Section 17(1) of the Tax Administration Act. For a more detailed description of the data content, please refer to: https://data Exchange.skat.dk/
本服务旨在于集成平台DUPLA上展示综合规划系统(Integrated Planning System,DIPSY)内涉及个人或企业稽查案件的相关数据。 本数据集包含公民或企业的税务信息,因此需受到强化保护,仅可由具备法定访问权限的接收方访问。向行政机关披露保密信息的规则,受《公共行政法》(Public Administration Act)第28条第(1)款(个人数据)及第(2)款(其他保密信息)规制。就个人数据而言,需依据《通用数据保护条例》(General Data Protection Regulation)第6条(一般个人数据)及第9条(敏感个人数据)确立处理的法律基础。对于行政机关而言,第6条第(1)款第(e)项适用于官方职权的行使,而该职权系依据《通用数据保护条例》第6条第(3)款由欧盟法律或国内法所规定。根据《税收征管法》(Tax Administration Act)第17条第(1)款规定的税务机关无条件保密义务,私人企业与组织若要访问税务信息,同样需具备合法基础。 若需了解数据内容的详细说明,请参阅:https://data Exchange.skat.dk/



