# Restrictions 23(e) — GDPR — provision context

> Focused context for a single provision (23(e)), curated from overview.legal on 2026-08-22. Canonical: https://overview.legal/laws/gdpr/art-23#par-1-pnt-e
> Verify against the official text (EUR-Lex / wetten.overheid.nl) before relying on it.

Part of **Restrictions** (GDPR, full article: https://overview.legal/laws/gdpr/art-23).

## Provision text

### 23(e)

other important objectives of general public interest of the Union or of a Member State, in particular an important economic or financial interest of the Union or of a Member State, including monetary, budgetary and taxation a matters, public health and social security;


## Cited by (exact-provision citations)

- **Tax data sharing from FIOD criminal probe to Tax Authority not GDPR erasure violation** (case-law) — https://overview.legal/posts/125666
- **Peter Nowak v Data Protection Commissioner** (case-law) — https://overview.legal/posts/51480
- **VG München - M 26a K 25.5210** (case-law) — https://overview.legal/posts/108991
- **CJEU - C-247/23 - Deldits** (case-law) — https://overview.legal/posts/125591
- **Judgment of the Court (Fifth Chamber) of 24 February 2022.#SIA 'SS' v Valsts ieņēmumu dienests.#Request for a preliminary ruling from the Administratīvā apgabaltiesa.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Article 2 – Scope – Article 4 – Concept of ‘processing’ – Article 5 – Principles relating to processing – Purpose limitation – Data minimisation – Article 6 – Lawfulness of processing – Proc** (case-law) — https://overview.legal/posts/132316
- **Judgment of the Court (First Chamber) of 10 December 2020.#Land Nordrhein-Westfalen v D.-H. T. as liquidator of J & S Service UG.#Request for a preliminary ruling from the Bundesverwaltungsgericht.#Reference for a preliminary ruling – Personal data – Regulation (EU) 2016/679 – Article 23 – Restrictions to the data subject’s rights – Significant financial interest – Enforcement of civil law claims – National legislation referring to the provisions of EU law – Tax data concerning a legal person –** (case-law) — https://overview.legal/posts/132326
- **Judgment of the Court (Grand Chamber) of 6 October 2020.#État luxembourgeois v B and Others.#Requests for a preliminary ruling from the Cour administrative (Luxembourg).#References for a preliminary ruling – Directive 2011/16/EU – Administrative cooperation in the field of taxation – Articles 1 and 5 – Decision ordering that information be provided to the competent authority of a Member State, acting in response to a request for exchange of information from the competent authority of another Mem** (case-law) — https://overview.legal/posts/132329
- **Judgment of the Court (First Chamber) of 10 December 2020.#Land Nordrhein-Westfalen v D.-H. T. as liquidator of J & S Service UG.#Request for a preliminary ruling from the Bundesverwaltungsgericht.#Reference for a preliminary ruling – Personal data – Regulation (EU) 2016/679 – Article 23 – Restrictions to the data subject’s rights – Significant financial interest – Enforcement of civil law claims – National legislation referring to the provisions of EU law – Tax data concerning a legal person –** ¶27 (case-law, Court of Justice of the European Union) — https://overview.legal/posts/132326
- **Judgment of the Court (Grand Chamber) of 6 October 2020.#État luxembourgeois v B and Others.#Requests for a preliminary ruling from the Cour administrative (Luxembourg).#References for a preliminary ruling – Directive 2011/16/EU – Administrative cooperation in the field of taxation – Articles 1 and 5 – Decision ordering that information be provided to the competent authority of a Member State, acting in response to a request for exchange of information from the competent authority of another Mem** ¶13 (case-law, Court of Justice of the European Union) — https://overview.legal/posts/132329
- **Judgment of the Court (First Chamber) of 10 December 2020.#Land Nordrhein-Westfalen v D.-H. T. as liquidator of J & S Service UG.#Request for a preliminary ruling from the Bundesverwaltungsgericht.#Reference for a preliminary ruling – Personal data – Regulation (EU) 2016/679 – Article 23 – Restrictions to the data subject’s rights – Significant financial interest – Enforcement of civil law claims – National legislation referring to the provisions of EU law – Tax data concerning a legal person –** ¶30 (case-law, Court of Justice of the European Union) — https://overview.legal/posts/132326
- **Judgment of the Court (First Chamber) of 10 December 2020.#Land Nordrhein-Westfalen v D.-H. T. as liquidator of J & S Service UG.#Request for a preliminary ruling from the Bundesverwaltungsgericht.#Reference for a preliminary ruling – Personal data – Regulation (EU) 2016/679 – Article 23 – Restrictions to the data subject’s rights – Significant financial interest – Enforcement of civil law claims – National legislation referring to the provisions of EU law – Tax data concerning a legal person –** ¶28 (case-law, Court of Justice of the European Union) — https://overview.legal/posts/132326
- **Peter Nowak v Data Protection Commissioner** ¶61 (case-law, CJEU) — https://overview.legal/posts/51480

---
Generated by overview.legal · https://overview.legal/laws/gdpr/art-23#par-1-pnt-e · 2026-08-22