Court case N° 46416 – Court Ruling (Luxembourg, 2021)

The data subject is a French resident with a dual French and US nationality. They consider themselves as a French national rather than an American national because they have no link with the US, except for the fact that they were born there. In May 2020, they were informed by a banking institution in Luxembourg that they would be considered as an American national under the Foreign Account Tax Compliance Act ("FATCA"), and that the Luxembourg tax authorities would therefore share data relating to their bank account with the competent US authorities. The data subject objected to such processing and asked for the erasure of their personal data, but the Luxembourg authorities rejected this request by decision of 22 March 2021. They argued, among others, that the processing of the complainant's personal data was necessary for compliance with the Luxembourg Law of 24 July 2015 relating to FATCA. The data subject filed an appeal against the decision of 22 march 2021 with the Administrative Court of Luxembourg, and asked for urgent interim measures. The Administrative Court of Luxembourg rejected this appeal on the ground that the conditions for granting interim measures were not fulfilled. In particular, the Court found that none of the alleged breaches of the GDPR were serious or significant enough.