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Finanzkontrolle und Datenschutz: Die Rechnungshöfe im Mehrebenensystem des europäischen Datenschutzrechts

  • Courts of auditors fulfil an important function within a state’s constitutional structure. One of their most important responsibilities is to strengthen the citizens’ trust in the state and in politics by controlling the state`s financial management. In order to perform this task, the courts of auditors need thorough insight into administrative proceedings, even in those that contain personal data. Therefore, the external financial control can come into conflict with the involved persons’ right to informational self-determination. If the GDPR applied in full to the courts of auditors’ processing activities, this could – in turn – interfere with their constitutionally protected independence. On closer examination, it becomes clear that audit and data protection authorities maintain a special relationship of cooperation. Their respective competency of control is reciprocally limited as required by their particular independence. As a consequence, they have to be treated in analogy to courts, which the GDPR explicitly privileges. Thus, courts of auditors are subject to data protection law, but (inter alia) released from the data protection authorities’ supervision.

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Author:Mario Martini, Thomas Kienle
Parent Title (German):Die Verwaltung
Publisher:Duncker & Humblot
Place of publication:Berlin
Document Type:Article
Year of Completion:2019
Publishing Institution:Deutsches Forschungsinstitut für öffentliche Verwaltung
Release Date:2020/10/12
GND Keyword:DSGVO; Datenschutz; Finanzkontrolle; Rechnungshof
First Page:467
Last Page:499
Documents of the German Research Institute for Public Administration (FÖV):Sonstige Schriften
Licence (German):License LogoUrheberrechtlich geschützt