Belgian Federal Public Service Finance – Court Ruling (Belgium, 2021)

The Belgian tax department appealed a decision of the Belgian DPA that was provisionally enforceable, and asked for the immediate suspension of the implementing measures already taken until the Court has ruled on the merits of the case. According to the Court, an appeal against an administrative decision can only be effective if the applicant is not put under pressure to pay a fine or to comply with the contested decision immediately. Article 66 GDPR provides the possibility of an "urgency procedure" where a supervisory authority considers that there is an urgent need to act in order to protect the rights and freedoms of data subjects. By way of derogation the supervisory authority can immediately adopt provisional measures intended to produce legal effects on its own territory with a specified period of validity which shall not exceed three months. Reading this Article (together with article 60 and 62 of the GDPR), it can be deduced that the European legislator did not intend to make decisions of the litigation chamber of a DPA provisionally enforceable. Article 108, § 1, par. 2 WOG, which provides for the provisional enforceability of the decisions of the Belgian DPA, must be interpreted strictly: in order to suspend the measures adopted by the DPA, the applicant must prove and motivate that the immediate enforceability of the measure would violate the right to an effective remedy as set out in Article 47 of the Charter of Fundamental Rights of the EU ('the Charter'). In this case the court rules by interlocutory judgment that: * the Belgian tax department did not put forward any concrete evidence, either in the application or at the hearing, to justify its claim for suspension and, therefore, its application is unfounded; * the Court prepares the case for hearing on the merits on Wednesday 10 November 2021.