Datenschutzaufsicht über die Tätigkeit der Finanzverwaltung

»Data Protection Supervision of the Activities of the Financial Administration«: Following the reorganisation of data protection law by the GDPR and the related consequential changes by the German tax legislator, tax authorities are subject to supervision by the Federal Commissioner for Data Protection and Freedom of Information (BfDI). This supervisory concept is new and raises many legal questions, which the work addresses. It shows, among other things, that the GDPR does not apply across the board to all types of taxes and that the concentration of supervision at the BfDI over state tax authorities violates the order of competences of the German constitution.