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Court case 16 K 16155/21 – Court Ruling (Germany, 2021)

Court Ruling
DPA BFH27 October 2021Germany
final
Court Ruling

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A German court ruled that a tax office did not have to pay damages for processing personal data during an income audit. This decision is important because it clarifies how claims for damages against government bodies should be handled in Germany.

What happened

An individual sought damages from a tax office for unlawful processing of their personal data.

Who was affected

A person whose income from self-employment was audited by the tax office.

What the authority found

The court decided that claims for damages against state authorities must follow specific procedural rules and cannot be handled in financial courts.

Why this matters

This ruling emphasizes that individuals must understand where to file claims for damages related to data processing by government entities. It sets a precedent for future cases involving state authorities.

Recorded legal citations
Automatically processed
Art. 82 GDPR
Art. 79(2) GDPR
Art. 82(6) GDPR
View original scraped data
Art. 79(2) GDPR
Art. 82(GDPR)
Art. 82(6) GDPR

Original imported citations before automated processing; the processing history does not establish independent verification.

National Law Articles
AI-identified
Article 34 GG
Article 40(2) VwGO
Decision AuthorityFG Berlin-Brandenburg
Reviewed AuthorityBFH (Germany)

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Processing notes: articles corrected, national law identified, authority corrected.

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Full Legal Summary
Detailed

Controller is a tax office. Data subject is an individual whose income from self-employment was audited. Data subject found that their personal data was processed unlawfully, and requested the Financial Court Berlin-Brandenburg to order the controller to pay (effective punitive) damages pursuant to Article 82 GDPR. The chairman on the Court informed the parties on 21.04.2021 that the claim for damages possibly needed to be brought before the ordinary courts, rather than the financial courts, since this could be regarded a claim for official liability (Article 34 GG and Article 40(2) VwGO). Data subject found that Article 82 GDPR constitutes a separate basis for a claim, and found that the financial court was compatible to rule. The Court held the claim is inadmissible. The Court stated that a claim, pursuant to Article 82 GDPR, directed at state authorities, must be asserted in accordance with the procedural rules of the respective Member State for the enforcement of claims in the event of breaches of official duties, in Germany therefore before the ordinary courts (Article 34 GG, Article 40(2) VwGO). Moreover, the Court considered the reference to Article 79(2) GDPR from Article 82(6) GDPR, and the fact that one could argue that Article 82(6) GDPR overrides Member State procedural law. The Court, however, noted that Article 79(2) GDPR only regulates international jurisdiction. This means that this provision only regulates which courts of which state have jurisdiction in a claim for damages, and does not regulate which court within a Member State is compatible to handle such a claim. The Court claimed that this interpretation is supported by recital 145 because this recital only addresses cross-border situations, and the fact that the European Parliament and the Council of the European Union already have no regulatory competence for the procedural enforcement of claims within the Member States.

Outcome

Court Ruling

A ruling by a national court on a data-protection matter.

Related Cases (0)

No other cases found for Court case 16 K 16155/21 in DE

This is the only recorded case for this entity in this jurisdiction.

Details

Ruling Date

27 October 2021

Authority

DPA BFH

About this data

Data: GDPRhub (noyb.eu)
Licensed under CC BY-NC-SA 4.0
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Cite as: Cookie Fines. Court case 16 K 16155/21 - Germany (2021). Retrieved from cookiefines.eu

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