CJEU Bara: Transfer of tax data by ANAF to CNAS constitutes processing of personal data

Processing: Both the transfer of the data by ANAF, and the subsequent processing by CNAS, constitute processing of personal data. (¶ 29)

In that regard, it must be held, on the basis of the information provided by the referring court, that the tax data transferred to the CNAS by the ANAF are personal data within the meaning of Article 2(a) of the directive, since they are ‘information relating to an identified or identifiable natural person’ (judgment in Satakunnan Markkinapörssi and Satamedia, C‑73/07, EU:C:2008:727, paragraph 35). Both the transfer of the data by the ANAF, the body responsible for the management of the database in which they are held, and their subsequent processing by the CNAS therefore constitute ‘processing of personal data’ within the meaning of Article 2(b) of the directive (see, to that effect, inter alia, judgments in Österreichischer Rundfunk and Others, C‑465/00, C‑138/01 and C‑139/01, EU:C:2003:294, paragraph 64, and Huber, C‑524/06, EU:C:2008:724, paragraph 43).