The protection of personal data is very important to the Federal Fiscal Court. We would like you to know when we store which data and how we use them. The Federal Fiscal Court is subject to the provisions of the General Data Protection Regulation (GDPR) and the Federal Data Protection Act (BDSG).
We have taken technical and organisational measures to ensure that the data protection regulations are observed both by us and by external service providers.
Controller in the sense of the GDPR
The President of the Federal Fiscal Court
Ismaninger Strasse 109
A. Processing of personal data for the performance of the tasks assigned by law
1. Purpose and scope of the processing of personal data
The Federal Fiscal Court processes personal data in the performance of the responsibilities assigned to it by law. As the supreme federal court for taxes and customs duties, the Federal Fiscal Court is responsible for ensuring the uniformity of judicial decisions and for updating the law where necessary.
In legal proceedings before the Federal Fiscal Court, only such personal data will be processed that are listed and required in the context of the respective proceedings (in particular personal identification and communication data: First and last names, addresses, email addresses, SAFE ID of electronic mailboxes, telephone numbers, as well as tax-related circumstances, if applicable also bank connection data or personal and economic circumstances in the context of legal aid).
Further purposes of the processing of data are also auxiliary or supporting functions (court administration), such as primarily personnel recruitment and personnel administration, management of prospective candidates, applicant data administration, supplier and service provider data administration, press and public relations work and other activities that become necessary in the administration of a court. In doing so, the Federal Fiscal Court as a contracting party under civil law or as an agency under public law processes personal data, in particular personal identification and communication data (names, addresses, e-mail addresses, telephone numbers) and, where applicable, bank account details.
Even upon completion of proceedings or an administrative procedure, the data may still be processed for the fulfilment of other legal obligations, in particular to comply with the legal retention requirements.
2. Legal basis of the processing
The legal basis for the data processing operations relating to the performance of the duties and powers of the institutions of the administration of justice is Article 6(1)(b), (c) and (e) and Article 9(2)(f) of the GDPR and the relevant provisions of the respective procedural regulations.
3. Electronic data processing
To carry out its tasks, the Federal Fiscal Court also uses IT-supported procedures in which your data are entered. We use technical and organisational security measures to protect your data against accidental or unlawful destruction, loss or modification and against unauthorised disclosure or access.
4. Recipients of of data
Within the Federal Fiscal Court, only those persons who are responsible for conducting the legal proceedings or performing the corresponding administrative tasks for which your data are relevant are granted access to your personal data. These are in particular the judges responsible for the respective court proceedings as well as other employees of the court and their respective representatives or the employees of the Federal Fiscal Court responsible for the respective administrative activity and their respective representatives and superiors.
In the performance of its public duties, the Federal Fiscal Court transfers personal data to other public bodies of the Federation and to the public, press, visitors and persons concerned, if necessary while maintaining tax secrecy in accordance with § 30 of the German Tax Code. It is always checked whether and to what extent a transmission in this sense is necessary and permissible. Your data will only be disclosed to third parties on the basis of statutory provisions, other legal bases or if your express consent has been obtained.
Categories of recipients:
The Federal Fiscal Court transmits personal data in individual cases to
- parties involved in the proceedings in which your personal data was collected, insofar as this is necessary for the conduct of the proceedings;
- individuals who are to be called upon in proceedings in accordance with the relevant procedural regulation, insofar as this is necessary for conducting the proceedings (e.g. experts, interpreters or witnesses)
- other courts to the extent necessary for the performance of their functions;
- order processors, authorities or other public bodies of the Federation for the statutory fulfilment of their functions or to support the internal administrative activities of the Federal Fiscal Court
- Contractors of the Federal Fiscal Court for the internal administrative activities of their own department;
- Visitors to the Federal Fiscal Court or members of the press during oral hearings.
5. Storage or retention period
Personal data collected in the course of legal proceedings are entered in the case files. The storage and retention periods for the case files are regulated by the Law on the Retention of Documents of the Federal Courts and the Federal Advocate General after the end of proceedings (Law on the Retention of Judicial Files) and the Ordinance on the Preservation and Storage of Judicial Records (Judicial Records Preservation Ordinance).
The storage of personal data which the Federal Fiscal Court processes in connection with submissions and enquiries or within the framework of court administration is carried out in accordance with the Directive on the Processing and Administration of Documents in Federal Ministries.
After expiry of the retention periods, the procedural and administrative files must in principle be offered to the Federal Archives (§ 5(1) and (2) of the Federal Archives Act). Data and files not taken over by the Federal Archives are deleted or destroyed after the retention periods have expired.
6. Video surveillance
The property of the Federal Fiscal Court is monitored by video surveillance indoors and outdoors in order to safeguard domiciliary rights and for purposes of averting danger and criminal prosecution. Processing takes place on the basis of Article 6(1) lit. e GDPR in conjunction with § 4 BDSG. The video is continuously recorded automatically (24 hours/7 days).
The video stream is stored with access restrictions (password protection). This involves storing the video image, recording time, recording location, file name, file type, size and creation date. Searches in the video recordings are only carried out as required and only by authorised employees of the Federal Fiscal Court.
The video data collected will only be transmitted to criminal investigation authorities if this is required in the context of a justified police measure or by judicial order. The handover is documented. The transmission of data to the investigating authorities is usually made to the Bavarian State Police. The information is not passed on in other cases and is not automatically compared with other police information sources.
The video recordings are stored for 10 days and then deleted. If they are required for a police measure or an investigation or legal proceedings, they are stored separately and, depending on such proceedings, are only deleted when they are no longer needed.
For the use of the library of the Bundesfinanzhof, the first and last names of external visitors are stored in a separate list and protected against unauthorised access. After termination of the library use or expiry of the authorisation or after one year of non-use of the authorisation at the latest, this data is destroyed.
In addition, in the case of electronic research in the library collections via the OPAC on the Internet, the log files (IP address and page accessed) are stored for a period of 7 days and then deleted. For statistical purposes, the search query is also stored anonymously and deleted annually.
If the data is necessary for police action or investigative or judicial proceedings, it is stored separately and, depending on such proceedings, only deleted when it is no longer needed.
8. Public events
On the basis of Art. 6 para. 1 lit. e DSGVO in conjunction with. § 3 BDSG, we store contact data in order to invite you to events. We store this data permanently in order to be able to issue invitations in the future, if necessary, as long as the storage of this data is not objected to.
As part of our press and public relations work, photographs are also taken at events to illustrate the overall event, which may be published in print media or on our website.
If you have any objections to the publication of pictures in which you are identifiable, please inform the person specifically entrusted with taking the photographs or contact our press office (firstname.lastname@example.org).
Your rights as a data subject and the possibility to lodge a complaint are pointed out (cf. sections C and D).
B. Processing of (personal) data when using the website
1. General information about data processing on our website
1.1. Scope and purpose of of processing of personal data
We generally process personal data of our users only to the extent necessary to provide and optimise a functioning website and our contents and services.
1.2. Legal basis for the processing of personal data
This website and its individual features are part of the press and public relations work of the Federal Fiscal Court. The legal basis for the processing of personal data in the context of this public relations work is Article 6(1) lit. e GDPR in conjunction with § 3 BDSG.
1.3. Data erasure and storage duration
Your personal data will be erased as soon as the purpose for which they were stored no longer applies.
2. Provision of the website and creation of log files
2.1. Description and scope of data processing
Every access to the Federal Fiscal Court's website is temporarily stored in a log file. We store your data on specially protected servers in Germany. Access to these is only possible for a few specially authorised persons who are involved in the maintenance of the servers.
The following data are stored in the log file:
- anonymised IP address of the accessing device
- date and time of retrieval
- information about the browser type and the version used
- operating system
- web pages from which the user's system accesses our website (referrer)
- request details and destination address (protocol version, http method, UserAgent string)
- name of the retrieved file and transferred data volume (requested URL including query string, size in bytes) and
- message whether the retrieval was successful (http status code).
2.2. Legal basis for data processing
The legal basis for the temporary storage of the data and log files is Article 6(1) lit. e GDPR in conjunction with § 3 BDSG.
2.3. Purpose of data processing
The temporary storage of the anonymised IP address by the system is necessary to enable the website to be delivered to the user's computer. For this purpose, the anonymised IP address of the user must be stored for the duration of the session.
The storage of the anonymous IP address on the delivery servers serves to ensure operation and protection against attacks (e.g. DDoS).
2.4. Recipients of of data
Data that were logged during access to the website of the Federal Fiscal Court will only be transferred to third parties if we are obliged to do so by law or by court order or if the transfer is necessary for legal or criminal prosecution in the event of attacks on the Internet infrastructure of the Federal Fiscal Court. A transfer for commercial or other non-commercial purposes will not take place.
2.5. Duration of storage
The log files are stored centrally and deleted after 14 days. If they are required for a police measure or an investigation or legal proceedings, they are stored separately and, depending on such proceedings, are only deleted when they are no longer needed.
2.6. Possibility of objection and removal
The collection of data for the provision of the website and the storage of data in log files is mandatory for the operation of the web page. Your attention is drawn to your rights as a data subject and the possibility of appeal (see sections C and D).
When calling up individual web pages, a so-called technically necessary cookie is used to ensure the functionality of the website (type: HTTP cookie, name: CookieConsent, provider: Cookiebot). This technically necessary cookie expires after one day.
4. Contact and registration forms
4.1. Description and scope of data processing
On our website you will find two contact forms and a registration form which can be used for electronic contact. If you choose this option, the data entered in the input form will be transmitted to us and stored.
These data are:
- your message,
- title, first and last name,
- e-mail address
as well as for the registration form for the visitor service:
- your authority/organisation,
- number of participants,
- telephone number of the contact person,
- desired date, desired oral hearing, attendance at an information meeting.
When the message is sent, the following data are also stored:
- the anonymised IP address of the user,
- date and time of registration.
4.2. Legal basis for data processing
The legal basis for the processing of data transmitted in the course of using the contact and registration forms is Art. 6(1) lit. and e GDPR.
4.3. Purpose of data processing
We process the personal data from the input mask solely so we can contact you. The other personal data processed during the sending process are used to prevent misuse of the contact and registration form and to ensure the security of our information technology systems.
4.4. Duration of data storage
The data are erased as soon as they are no longer required to achieve the purpose for which they were collected. The personal data from the input masks of the contact and registration forms are stored in the backup databases at the Federal Fiscal Court for two years and then deleted.
The duration of storage of the specified data in the records of the court administration is in accordance with Section A. No. 5.
4.5. Possibility of objection and removal
Users are able to revoke their consent to the processing of personal data at any time. Your attention is drawn to your rights as a data subject and the possibility of appeal (see sections C and D).
5. Links to external websites of third parties
Our website contains links to external third party websites, the contents of which we have no influence over. We are unable to assume any guarantee for such external contents. The respective provider or operator of the website is always responsible for the contents of linked websites. The linked websites were scrutinised for possible statutory violations at the time of linking. Unlawful contents were not discernible at the time of linking. If we become aware of any infringements, we will immediately remove the corresponding link. We, the Federal Fiscal Court, hereby expressly distance ourselves from the linked pages.
6. Use of the social networks Mastodon and Twitter
C. Rights of data subjects
The Federal Fiscal Court is responsible for the processing of personal data both in the context of fulfilling public tasks and as a contracting party under civil law.
Data subjects are afforded the following rights pursuant to the GDPR:
- Information on processing (Art. 15 GDPR),
- Correction of incorrect data (Art. 16 GDPR),
- Erasure (Art. 17 GDPR),
- Restriction of processing (Art. 18 GDPR),
- Data portability (Art. 20 GDPR),
- Objection to processing (Art. 21 GDPR).
You can contact the Federal Fiscal Court at any time with your concerns regarding the personal data we process.
Furthermore, you are free to lodge a complaint with the competent supervisory authority in accordance with § 60(1) BDSG:
The Federal Commissioner for Data Protection and Freedom of Information
Graurheindorfer Straße 153
The Federal Commissioner also supervises the data protection compliance of the Federal Fiscal Court. Please note that the Federal Commissioner is not responsible for supervising the processing operations carried out by the federal courts in the course of their judicial activities (Art. 55(3) DSGVO and § 9(2) BDSG).
E. Contact details of the Data Protection Officer of the Federal Fiscal Court
Data Protection Officer of the Federal Fiscal Court
Ismaninger Strasse 109
Last updated: 05/07/2023
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