Data protection information finances
General information on the implementation of the data protection provisions of Articles 12 to 14 of the General Data Protection Regulation in the Finance Department of the pilgrimage town of Kevelaer
Foreword
You come into contact with the Finance Department because, for example, you own a property, have to pay for the use of a municipal facility, expect a payment from the pilgrimage town of Kevelaer, have to pay a parking ticket, keep a dog or, as an entrepreneur, have to submit tax returns and pay taxes or can also claim refunds. In each case, we have to collect and process "personal" data.
The following information concerns the collection and processing of this data.
In addition to the general data protection regulations (General Data Protection Regulation, NRW State Data Protection Act), the Fiscal Code also applies directly or indirectly to data processing for tax purposes.
If the Finance department processes personal data, this means that it collects, stores, uses, transmits or deletes this data, for example.
In the following, we will inform you about what personal data we collect, from whom we collect it and what we do with this data. We also inform you about your rights in data protection matters and who you can contact in this regard.
Table of contents
1 Who are we?
2 Who are your contact persons?
3. for what purpose do we process your personal data?
4 What personal data do we process?
5 How do we process this data?
6 Under what circumstances may we pass on your data to third parties?
7 How long do we store your data?
8. what rights (right to information, right to object , etc.) do you have?
1 Who are we?
"We", i.e. the Finance Department of the pilgrimage town of Kevelaer, are responsible for the processing of personal data for tax purposes, insofar as it concerns the examination, collection and determination of trade or property tax, including property-related user fees, entertainment tax and dog tax. The Finance Department of the pilgrimage town of Kevelaer also processes personal data for the purposes of revenue management, the enforcement of claims and expenditure management.
2 Who are your contact persons?
The person responsible within the meaning of the General Data Protection Regulation is the Mayor of the pilgrimage town of Kevelaer, Dr. Dominik Pichler, Peter-Plümpe-Platz 12, 47623 Kevelaer, telephone number: (02832) 122 - 206, e-mail: dominik.pichler@kevelaer.de.
The legal basis and requirements are checked and monitored by the data protection officer of the pilgrimage town of Kevelaer, Ms. Nina Neunheuser. The data protection officer can be contacted at the telephone number (02832) 122 - 204 and the e-mail address: datenschutzbeauftragte@kevelaer.de.
3. for what purpose do we process your personal data?
3.1 Management of income, enforcement of claims, management of expenses
The Finance department handles the financial accounting of the pilgrimage town of Kevelaer in accordance with § 93 of the NRW municipal code.
Management and monitoring must comply with the requirements of the NRW Municipal Budget Ordinance. According to Section 23 (1) of the NRW Municipal Budget Ordinance, suitable measures must be taken to ensure that the municipality's claims are recorded in full, asserted and collected in good time and that the municipality's obligations are only fulfilled when they fall due. Pursuant to Section 2 (1) No. 2 of the NRW Administrative Enforcement Act, the enforcement authority for the pilgrimage town of Kevelaer is located in the municipal treasury of the pilgrimage town of Kevelaer.
We receive personal data from the departments of the pilgrimage town of Kevelaer that have come into contact with you in order to establish claims, e. g. parental contributions for a child's attendance at a daycare center, notification of fines, notification of social benefits, contract for deliveries and services to the pilgrimage town of Kevelaer. However, the Finance department only receives the information and personal data required for accounting and payment processing.
We also receive information from you, e . g. consent to direct debit via a SEPA mandate.
3.2 Tax purposes
In order to fulfill our task of assessing and collecting taxes and duties in accordance with the provisions of the German Fiscal Code and tax laws, we require personal data (Section 85 of the German Fiscal Code).
Your personal data will only be processed in the tax procedure for which it was collected (Section 29b of the German Fiscal Code). Only in the cases expressly permitted by law may we also process the personal data collected to carry out a tax procedure for other tax or non-tax purposes (further processing in accordance with Section 29c (1) of the German Fiscal Code).
4 What personal data do we process?
We process the following personal data in particular:
- Personal identification and contact details, e . g. first and last name, address, tax number, e-mail address, telephone number
- Data relating to ownership and tenure, e . g. number of dogs, events held, ownership of land and commercial enterprises
Information required for the assessment and collection of taxes, e .g.
- assessed unit values and property tax assessment amounts, expenses and income, trade tax assessment amounts, gaming stakes
- Information on submitted tax returns and applications as well as legal remedies.
We collect your personal data primarily from you yourself, e .g. through your tax returns, notifications and applications. In addition, we collect your personal data from third parties if they are legally obliged to notify us.
Examples:
We receive measured amounts of property and trade tax from the tax offices, business registration data from the Department for Security and Order, and data from the residents' register from the Citizens' Service.
If we are unable to clarify a tax-relevant matter with your help, we may also collect personal data relating to you by making inquiries with third parties(e.g. requesting information from the landlord). We may also process publicly accessible information( e.g. from newspapers, public registers or public announcements).
5 How do we process this data?
Your personal data is stored in the accounting and taxation process. They are processed automatically either for accounting purposes or for the assessment and collection of tax. We use technical and organizational security measures to protect your personal data against accidental or unlawful destruction, loss or alteration and against unauthorized disclosure or access. Our security standards are always in line with the latest technological developments.
As an enforcement authority, we work on the basis of paper files, which are only kept for the purposes of recovery.
6 Under what circumstances may we pass on your data to third parties?
We may only pass on all personal data that has become known to us to other persons or bodies(e.g. administrative courts, other departments of the city administration or other authorities) if you have consented to this or if the disclosure is permitted by law.
7 How long do we store your data?
7.1 Management of income, enforcement of claims, management of expenses
The cash books must be kept for ten years, the receipts - with the exception of receipts with special retention periods - and the other documents must be kept for six years. The periods begin on January 1 of the financial year following the council's resolution on the adoption of the annual financial statements (Section 58 of the NRW Municipal Budget Ordinance).
7.2 Tax purposes
We must store personal data for as long as it is required for the taxation procedure. This is based on the tax limitation periods (Sections 169 to 171 of the German Fiscal Code and Sections 228 to 232 of the German Fiscal Code).
We may also store personal data relating to you in order to process it for future tax procedures (Section 88a of the German Fiscal Code).
8. what rights (right to information, right to object , etc.) do you have?
You have various rights under the General Data Protection Regulation. Details can be found in particular in Articles 15 to 18 and 21 of the General Data Protection Regulation:
Þ Right to information
You can request information about your personal data processed by us. In your request for information, you should specify your request in order to make it easier for us to compile the necessary data. The request should therefore include details of the specific administrative procedure( e.g. tax type and year) and the stage of the procedure(e.g. determination of liability or fine proceedings).
Þ Right to rectification
If the information concerning you is not (or no longer) correct, you can request a correction. If your data is incomplete, you can request that it be completed.
Þ Right to erasure
You can request the erasure of your personal data. Your right to erasure depends, among other things, on whether the data concerning you is still required by us to fulfill our legal obligations (see section 7).
Þ Right to restriction of processing
You have the right to request that the processing of data concerning you be restricted. The restriction does not prevent processing if there is an important public interest in the processing(e.g. lawful and uniform taxation).
Þ Right to object
You have the right to object, on grounds relating to your particular situation, at any time to the processing of data concerning you. However, we cannot comply with this if there is an overriding public interest in the processing or if a legal provision obliges us to process the data(e.g. implementation of the taxation procedure).
Þ Right to lodge a complaint
If you are of the opinion that we have not or not fully complied with your request, you can lodge a complaint with the responsible data protection supervisory authority. The data protection supervisory authority for the pilgrimage town of Kevelaer is the State Commissioner for Data Protection and Freedom of Information of North Rhine-Westphalia, P.O. Box 20 04 44, 40102 Düsseldorf, Tel. (0 2 11) 38 42 4-0, Fax. (0 2 11) 38 42 4-10 or e-mail: poststelle@ldi.nrw.de.
If your complaint relates to the collection of property tax or trade tax, the Federal Commissioner for Data Protection and Freedom of Information (bfdi) is the competent data protection supervisory authority. You can reach them at the following postal address: Husarenstraße 30, 53117 Bonn; by phone (0 22 8) 99 77 99-0 (head office) and by e-mail: poststelle@ldi.nrw.de.
General information on these rights
In some cases, we cannot or may not comply with your request(e.g. Sections 32c to 32f of the German Fiscal Code). If this is permitted by law, we will always inform you of the reason for the refusal in this case.
However, we will generally reply to you within one month of receiving your request. If we need longer than one month for a final clarification, you will receive an interim message.