Court case IX R 25/22 – Court Ruling (Germany, 2025)

Court Ruling
DPA FGThringen14 January 2025Germany
final
Court Ruling

General GDPR enforcement action

This case relates to broader data protection obligations, not specifically to cookie or consent banner compliance. It is not included in cookie statistics or the Risk Calculator.

A court in Germany ruled on a dispute about a person's right to access their data from a tax office. The court decided that the tax office had provided enough information and did not have to share all requested documents. This case shows the limits of data access rights and what users can expect.

What happened

The court dismissed a person's request for full access to all documents held by a tax office regarding their personal information.

Who was affected

The individual who requested access to their personal data from the tax office was affected by this ruling.

What the authority found

The court held that the tax office complied with the request by providing summaries and was not obligated to share every document requested.

Why this matters

This ruling clarifies that while individuals have rights to access their data, there are limits to what must be provided. Businesses should be aware of these boundaries when handling data access requests.

GDPR Articles Cited

AI-verified

Art. 15(GDPR)
Art. 12(5)(b) GDPR
Art. 14(5)(b) GDPR
Art. 23(2)(c) GDPR
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Art. 15(GDPR)
Art. 14(5)(b) GDPR
Art. 12(5)(b) GDPR
Art. 23(2)(c) GDPR

Original data from scraper before AI verification against source document.

National Law Articles

AI-identified

§ 32c AO
Decision AuthorityBFH
Reviewed AuthorityFG Thüringen
Source verified 19 March 2026
national law identified
authority corrected
Full Legal Summary
Detailed

It is disputed to what extent the plaintiff (data subject) can demand information from the tax office (the controller) in accordance with Article 15 GDPR. The data subject requested "the disclosure of copies of all stored information" relating to him with reference to the GDPR, whereupon the controller sent various overviews. In this regard, the data subject complained that not all relevant documents had been made available in accordance with Article 15 GDPR. The controller interpreted this as a request for comprehensive inspection of the files, which was officially approved. The data subject then requested information pursuant to Article 15 GDPR. The controller declared its willingness to allow the inspection of the files to fulfill the access request. However, the sending of all files was refused. Before the Thuringian Fiscal Court (Thüringer Finanzgericht - FG Thüringen) the data subject pursued his access request under Article 15(1) GDPR and the provision of copies pursuant to Article 15(3) GDPR. The controller sent the data subject various overviews during the legal proceedings. The FG dimissed the data subject's claims. After that the data subject was granted access to the files concerning the proceedings. With the appeal to the Federal Finance Court (Bundesfinanzhof - BFH), the data subject complained that the access request was not yet fulfilled. It claimed, that the listing of internal agency processes does not constitute the provision of information and that the access request cannot be countered with the objection of disproportionate effort. The controller requested that the appeal be dismissed because the access request had already been complied with and because Article 15 GDPR does not give rise to any further right to full access to the files. The court held, that the first instance court had erred in assuming that the controller could object to the access request on the grounds that the required provision of information would involve disproportion

Outcome

Court Ruling

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

Related Cases (0)

No other cases found for Court case IX R 25/22 in DE

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

Details

Ruling Date

14 January 2025

Authority

DPA FGThringen

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 IX R 25/22 - Germany (2025). Retrieved from cookiefines.eu

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