Abstract

Under the applicable legal system, the legislator laid down the statutory framework of fiscal confidentiality in Section VII of the Taxation Act of 29 August 1997, which constitutes lex specjalis in respect of the laws regulating access to public information and personal data rpotection. The key position therein is occupied by the rules of access by various people to the individual data kept by both fiscal administration as well as fiscal control authorities. The article discusses the legal nature of fiscal confidentiality. A special emphasis has been given to setting the limits – both objective and subjective – of its application, premises and the procedure for its waiver, as well as determining liability for violating the rules of access to classified tax data and information. Additionally, an attempt has been made to identify the parties entitled to gain access to protected information, which at the same time may be covered by bank secrecy. The analysis of legal solutions concerning fiscal confidentiality leads to a conclusion that all information passed to tax authorities in tax assessment cases and in fiscal offence cases, regardless of who the transferor is, is classified. Its observance is obligatory for statutorily specified parties under various forms of employment without relevant time limits.