Court case IX R 25/24 – Court Ruling (Germany, 2025)

The data subject runs a business in the hospitality industry. A tax authority (controller) received an anonymous report against the data subject. The tax authority subsequently carried out a cash register inspection on the data subject which did not result in the finding of any wrongdoing. The data subject requested from the tax authority access to her tax files in order to gain knowledge of the content of the anonymous report, on the basis of her right to inspect files under the national fiscal code, but the tax authority rejected the request. She also made an access request under Article 15 GDPR, but the tax authority refused to provide the data about the anonymous report. In August 2023, the data subject appealed the decision of the tax authority before the tax court of first instance (Berlin-Brandenburg tax court). She requested access to the files and information on the content of the anonymous report by sending her a copy, or, alternatively, by informing her about the content, in accordance with Article 15 GDPR and the national fiscal code. The tax court dismissed the action, holding that the data subject was not entitled access to the file, because she did not have a right to inspect files under the national fiscal code and also the provisions of the national fiscal code preclude the exercise of Article 15 GDPR if the provision of information would compromise the performance of the authority. The data subject filed an appeal with the Federal Fiscal Court (BFH), claiming that her rights under the GDPR override the national fiscal code provisions. The court rejected her request to access the file both under her alleged right to inspect the files under the national fiscal code and her right to receive a copy of the notification under Article 15 GDPR, and dismissed the appeal as unfounded. First, it pointed out that the national fiscal code does not contain a provision according to which there is a right to inspect files but depends on the discretion