GDPR Data processing modelLocal tax rolls for local authorities

By: Ludwig Karneth

PublicLocal Authorities

This processing model relates to local tax rolls for local authorities

Purposes (6)

A purpose is the objective pursued by the setting up of your file. It indicates what the processing of personal data will be used for, its purpose. This purpose must be clear and understandable

Responding to taxpayer inquiries about their personal tax situation

Public interest

Vérification des débiteurs des contributions directes communales

Spot check that voters whose electoral cards have been returned to the town hall and their spouses are not on the roll of one of the direct municipal taxes

Public interest

Analysis of local taxes at commune or district level

Analyze the distribution and evolution of the local tax base (cadastral rental value, causes of abatement) and the resulting resources, based on non-nominative statistical data established at the commune or district level, excluding any analysis at the street or specific address level

Public interest

Carrying out a study on business tax

Carrying out business tax studies on a sample of taxpayers that is representative or corresponds to a significant portion of the tax base

Public interest

Carrying out global studies and simulations

Carry out global studies/simulations on the consequences of a change in tax rates/abatement policy

Public interest

Analyze the economic situation of companies, by sector or area of activity

Public interest

Data categories (3)

Personal data is any information relating to an identified or identifiable natural person. A natural person can be identified either directly (eg surname and first name) or indirectly (eg phone number, social security number, email or postal address, but also voice or image)

Data from business tax rolls

Data details

Local invariant numberrequired

Identification numberrequired

rate, net base, tax amount, ancillary taxes of the beneficiary organizationrequired

Reasons for rebatesrequired

Part taxable des recettesrequired

Value of other goods and equipmentrequired

Valeur locative des biens passibles de taxes foncièresrequired

Address of the establishmentrequired

Nature of activityrequired

Company registration numberrequired

Quality, surname, first names or company name and legal form of taxpayerrequired

Data conservation rules

Active base:

2 years. The removable medium used to transmit the file to the commune or EPCI is destroyed once it has been installed, if it contains data that extends beyond the territory of the commune or EPCI. By way of exception, information concerning persons liable for business tax who are part of the sample of taxpayers provided for in Article 1 for the purpose of carrying out additional studies may be kept for a further four years. A record is kept of the destruction of the media

Property tax roll data

Data details

Base and amount of ancillary taxesrequired

State fees and tax amountrequired

Motif de dégrèvementoptional

Tax baserequired

tax raterequired

Land addressrequired

Nature of the real rightrequired

Exonération ou dégrèvementrequired

Quality, surname, first name and address of the legal debtorrequired

Data conservation rules

Active base:

2 years The removable medium used to transmit the file to the commune or EPCI is destroyed once it has been installed, if it contains data that goes beyond the territory of this commune or EPCI. By way of exception, information concerning persons liable for business tax who are part of the sample of taxpayers provided for in Article 1 for the purpose of carrying out additional studies may be kept for a further four years. A record is kept of the destruction of the media

Data from council tax rolls

Data details

Montant du prélèvement sur forte valeur locative optional

Rates for state fees and taxesrequired

Abatement rates and amountsrequired

tax raterequired

Impact of capping the taxe d'habitation optional

Exonération ou dégrèvementoptional

Average rental valuerequired

Nature and rental value of each premisesrequired

Identifier invariantrequired

Number of dependentsrequired

Régime de taxationrequired

Residence addressrequired

Quality, surname and first name of occupantsrequired

Data conservation rules

Active base:

Data subject (2)

A data subject is any person whose data is collected, retained or processed by the data processing. e.g. In a recruitement process, any candidate for a position proposed in recruitement management process