Contrasto all’evasione tributaria e diritto alla privacy nella giurisprudenza della Corte Edu

The ruling of the ECtHR, Grand Chamber, 9 March 2023, on the L.B. v. Hungary case (n. 36345/2016), criticizes the publication online of a list of tax evaders (containing name and address of residence), as ascertained by the Hungarian tax administration. In particular, according to the Court, such a measure of public shaming constitutes a violation of the right to respect for the private and family life of the interested party. The ruling then offers the opportunity for some reflections on the relationship between technology, fiscal interest and private rights. The terms of this report, according to the author, must be the subject of an adequate balancing to be implemented, first of all, in a legislative context, even before the administrative one, especially when the Tax Office is not granted any discretion in the implementation of the individual measures that end up violating personal rights.