---
title: "Case C-175/20: judgment of 24 February 2022"
canonical: "https://dposchool.com/gdpr/case/c-175-20"
source: "https://curia.europa.eu/juris/liste.jsf?num=C-175/20&language=en"
source_note: "Only the judgment as published by the Court of Justice is authoritative."
text_as_of: "2026-10-28"
last_reviewed: "2026-10-29"
language: "en"
publisher: "DPO School"
---

Court of Justice judgment · Case C-175/20

# SIA 'SS' v Valsts ieņēmumu dienests

[Reviewed by Sergio Maldonado Elvira on 29 October 2026](https://dposchool.com/gdpr/about#review)

- **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)](https://dposchool.com/gdpr/article/5#1), [Article 6(3)](https://dposchool.com/gdpr/article/6#3), [Article 23(1)](https://dposchool.com/gdpr/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).

## Official source

- [Case C-175/20 on CURIA](https://curia.europa.eu/juris/liste.jsf?num=C-175/20&language=en)
- [Judgment on EUR-Lex (CELEX 62020CJ0175)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62020CJ0175)

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.

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