{"id":9264,"date":"2019-01-11T19:18:09","date_gmt":"2019-01-11T18:18:09","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=9264"},"modified":"2019-01-25T14:01:04","modified_gmt":"2019-01-25T13:01:04","slug":"la-legislation-gdpr-sapplique-t-elle-en-matiere-de-controle-fiscal","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/la-legislation-gdpr-sapplique-t-elle-en-matiere-de-controle-fiscal\/","title":{"rendered":"La l\u00e9gislation GDPR s&rsquo;applique-t-elle en mati\u00e8re de contr\u00f4le fiscal?"},"content":{"rendered":"<p><strong>Depuis 2018, le r\u00e8glement g\u00e9n\u00e9ral sur la protection des donn\u00e9es (GDPR) est d\u2019application. Il s\u2019agit de la mise en \u0153uvre d&rsquo;un r\u00e8glement europ\u00e9en concernant le traitement et la s\u00e9curit\u00e9 des donn\u00e9es \u00e0 caract\u00e8re personnel. Les r\u00e8gles GDPR s&rsquo;appliquent \u00e9galement \u00e0 l&rsquo;administration fiscale. Mais dans certains cas, elle peut s\u2019en \u00e9carter malgr\u00e9 tout.<\/strong><\/p>\n<p>L&rsquo;administration fiscale peut limiter un certain nombre de droits contenus dans le GDPR dans le cadre de la pr\u00e9paration, de l&rsquo;organisation, de la gestion et du suivi d&rsquo;enqu\u00eates fiscales. Par exemple, l&rsquo;administration fiscale peut limiter le droit \u00e0 l&rsquo;information lors du traitement de donn\u00e9es \u00e0 caract\u00e8re personnel.<\/p>\n<p>Cependant, l&rsquo;administration fiscale ne dispose pas d\u2019un blanc-seing lui permettant de tout faire\u00a0! Ainsi, l&rsquo;administration ne peut limiter que des droits li\u00e9s au contr\u00f4le fiscal. En outre, la limitation des droits est circonscrite dans le temps: maximum jusqu\u2019\u00e0 la fin du contr\u00f4le fiscal (sauf si le dossier est transf\u00e9r\u00e9 au minist\u00e8re public ou \u00e0 un autre service du SPF Finances). En outre, les donn\u00e9es \u00e0 caract\u00e8re personnel trait\u00e9es, faisant l&rsquo;objet d&rsquo;une restriction au cours de l&rsquo;enqu\u00eate, peuvent \u00eatre conserv\u00e9es pendant un an au maximum apr\u00e8s la cl\u00f4ture d\u00e9finitive du contr\u00f4le. Enfin, diff\u00e9rentes proc\u00e9dures doivent \u00eatre suivies.<\/p>\n<p>Si vous avez des questions sur le traitement de vos donn\u00e9es personnelles en ce qui concerne les contr\u00f4les fiscaux, vous pouvez toujours <a href=\"https:\/\/lauwers-law.be\/fr\/contact\/\" target=\"_blank\" rel=\"noopener\">contacter LAUWERS &amp; SEUTIN<\/a> Avocats en droit fiscal.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Depuis 2018, le r\u00e8glement g\u00e9n\u00e9ral sur la protection des donn\u00e9es (GDPR) est d\u2019application. Il s\u2019agit de la mise en \u0153uvre d&rsquo;un r\u00e8glement europ\u00e9en concernant le&#8230;<\/p>\n","protected":false},"author":7,"featured_media":9142,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[172,213],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La l\u00e9gislation GDPR s&#039;applique-t-elle en mati\u00e8re de contr\u00f4le fiscal? | Lauwers Law<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/lauwers-law.be\/fr\/la-legislation-gdpr-sapplique-t-elle-en-matiere-de-controle-fiscal\/?lang=fr\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La l\u00e9gislation GDPR s&#039;applique-t-elle en mati\u00e8re de contr\u00f4le fiscal? | Lauwers Law\" \/>\n<meta property=\"og:description\" content=\"Depuis 2018, le r\u00e8glement g\u00e9n\u00e9ral sur la protection des donn\u00e9es (GDPR) est d\u2019application. Il s\u2019agit de la mise en \u0153uvre d&rsquo;un r\u00e8glement europ\u00e9en concernant le...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/lauwers-law.be\/la-legislation-gdpr-sapplique-t-elle-en-matiere-de-controle-fiscal\/?lang=fr\" \/>\n<meta property=\"og:site_name\" content=\"Lauwers Law\" \/>\n<meta property=\"article:published_time\" content=\"2019-01-11T18:18:09+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-01-25T13:01:04+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/lauwers-law.be\/wp-content\/uploads\/eu-general-data-protection-regulation-gdpr-on-PZAFERJs.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1000\" \/>\n\t<meta property=\"og:image:height\" content=\"429\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Thierry Lauwers\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@lauwersthierry\" \/>\n<meta name=\"twitter:site\" content=\"@lauwersthierry\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Thierry Lauwers\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/lauwers-law.be\/la-legislation-gdpr-sapplique-t-elle-en-matiere-de-controle-fiscal\/?lang=fr\",\"url\":\"https:\/\/lauwers-law.be\/la-legislation-gdpr-sapplique-t-elle-en-matiere-de-controle-fiscal\/?lang=fr\",\"name\":\"La l\u00e9gislation GDPR s'applique-t-elle en mati\u00e8re de contr\u00f4le fiscal? 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