Court of Justice judgment · Case C-175/20
SIA 'SS' v Valsts ieņēmumu dienests
- Case
- C-175/20
- Court
- Court of Justice
- Date of judgment
- 24 February 2022
- ECLI
- ECLI:EU:C:2022:124
- Instrument
- Regulation (EU) 2016/679 (GDPR)
- Provisions
- Article 5(1), Article 6(3), Article 23(1)
Holding (summary, not the official text)
A tax authority that collects large amounts of personal data from a business must respect the principles in Art. 5(1); it may only derogate from them on the basis of a legislative measure under Art. 23(1).
Checked against the official source on 28 October 2026.
Only the judgment as published by the Court of Justice is authoritative. This is reference material, not legal advice.