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(8) Taxation is an important objective of general public interest of the Union and of the Member States and this has been recognised in relation to the restrictions that can be imposed on the obligations and rights provided for in Regulation (EU) 2016/679 of the European Parliament and of the Council Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation) (OJ L 119, 4.5.2016, p. 1). and in Regulation (EU) 2018/1725 of the European Parliament and of the Council Regulation (EU) 2018/1725 of the European Parliament and of the Council of 23 October 2018 on the protection of natural persons with regard to the processing of personal data by the Union institutions, bodies, offices and agencies and on the free movement of such data, and repealing Regulation (EC) No 45/2001 and Decision No 1247/2002/EC (OJ L 295, 21.11.2018, p. 39). . Limitations in relation to data protection rights are necessary due to the nature and volume of the information which originates from payment service providers and are to be based on the specific conditions laid down in Council Directive (EU) 2020/284 Council Directive (EU) 2020/284 of 18 February 2020 amending Directive 2006/112/EC as regards introducing certain requirements for payment service providers (see page 7 of this Official Journal). . Since payment information is particularly sensitive, clarity is needed at all stages of data handling on who is the controller or the processor in accordance with Regulations (EU) 2016/679 and (EU) No 2018/1725.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-13 · Text as adopted (Official Journal); later amendments are not incorporated in this text.