Publication of a decree allowing tax authorities to use public information from users of online platforms to fight against fraud


Published on February 13, 2021 in the Official Journal, Decree No. 2021-148 (hereinafter “the Decree”) defines the terms and conditions under which the tax authorities may collect information from users of online platforms (Instagram, Facebook, Airbnb) to fight against tax evasion.

The decree sets, for a period of three years, the terms and conditions for the implementation of computerized and automated processing allowing the tax authorities to collect and use content that is freely accessible on the websites of online[1] platform operators, as long as it is clearly made public by its users, i.e. accessible without a password or registration – which effectively excludes comments from third parties as well as passively disseminated data.

In particular, it specifies the conditions ensuring that the processing carried out is proportionate to the purposes pursued and how the personal data processed is adequate, relevant and, with regard to the purposes for which it is processed, limited to what is strictly necessary, in accordance with the RGPD.

It should be noted that in an opinion relating to the decree – still at the draft stage – the CNIL validated the principle of the system, while recalling “[that] it is up to the Ministry to ensure the strict proportionality of the data collected”.[2]

In any case, the UGGC Law Firm and its team specialized in digital law and personal data are at your disposal for any questions you may have on this subject.

By the IP/IT team of UGGC Law Firm

Source : Légifrance

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[1]Article L. 111-7 I-2° of the Consumer Code:  “Online platform operator” means any natural or legal person offering, on a professional basis, whether or not for a fee, an online public communication service based on bringing together several parties with a view to the sale of a good, the provision of a service or the exchange or sharing of content, goods or services.».

[2] Deliberation No. 2020-124 of December 10, 2020