Key Benefits:
The National Commission for Computer Science and Freedoms,
Considering the Council of Europe Convention No. 108 for the Protection of Persons with regard to the automated processing of personal data;
Having regard to Directive 95/46/EC of the European Parliament and the Council of 24 October 1995 on the protection of natural persons with regard to the processing of personal data and the free flow of such data;
Vu le social security code, including articles L. 642-1 et seq. ;
Vu la Act No. 78-17 of 6 January 1978 related to computers, files and freedoms modified by Act No. 2004-801 of 6 August 2004 ;
Vu le Decree No. 99-1047 of 14 December 1999 taken for the purposes of section 107 of the Financial Act for 1999 relating to the use of the registration number on the National Register of Identification of Physical Persons by the General Directorate of Taxes, the General Directorate of Public Accounts and the General Directorate of Customs and Indirect Rights;
Vu le Decree No. 2002-771 of 3 May 2002 establishing a tax data transfer procedure and the two enforcement orders dated 3 May 2002;
Vu le Decree No. 2005-1309 of 20 October 2005 taken for application of Act No. 78-17 of 6 January 1978 related to computing, files and freedoms, modified by Decree No. 2007-451 of 25 March 2007 ;
In view of CNIL's deliberation No. 01-055 of 25 October 2001 on the establishment of a tax data transfer procedure on behalf of the State and the social welfare agencies referred to inArticle L. 152 of the Tax Procedures Book ;
Considering the request for an opinion submitted by the Department of Budget and the Ministry of Economy regarding the implementation of automated processing of personal data to implement a transfer of tax data;
After hearing Mr. Philippe Gosselin, Commissioner, in her report, and Ms. Elisabeth Rolin, Commissioner of the Government, in her comments,
Provides the following notice:
The National Commission on Informatics and Freedoms has been seized by the Department of Budget and by the Ministry of Economics of a draft order and a request for advice on the implementation of a transfer of tax data from the General Directorate of Public Finance (DGFiP) to the Autonomous Pension and Insurance Fund of Nurses, Kinesi Therapists, and Methodology
CNIL has already issued a notice on 25 October 2001 (deliberation No. 01-055) on a transfer of tax data to social welfare agencies for the purpose of monitoring resource declarations. This treatment is intended to enable the transfer of tax data from pensioners under the CARPIMKO regime.
The Commission notes that this treatment is not intended to allow the exchange between CARPIMKO and DGFiP of files denouncing facts that may constitute offences to the laws and regulations relating to social contributions and contributions.
CARPIMKO transmits to CNTDF a call file containing all pensioners whose tax data it wishes to obtain. The following identification elements are included in the call file: the name and name of use, the name(s), the date and place of birth, the address, the registration number on the national directory for the identification of natural persons (NIR), the SIRET number of the requesting body, a contact number of the pensioner. The Commission notes that the NIR is not included in this liaison number.
The NIRs transmitted by the CARPIMKO are exclusively kept at the CNTDF in dedicated computerized files, known as the "NIR/ITIP-SPI Correspondence Table", which allow to establish a link between, on the one hand, the NIR, completed the first four characters of the patronymic name, and on the other hand, the technical identifier of the information system of the DGFiP, the ITA,
For each file of received calls, several files of restitutions produced at CNTDF are successively sent to CARPIMKO. These files relate to either the tax situations initially reported or the first remedial tax situations.
The information returned to CARPIMKO by TDF treatment is as follows:
― a code "imposed" or "affranchi" in respect of Articles 1417 (I and III) of the General Tax Code ;
a code "exempted" or "recovered" in respect of the amount referred to in section 1657 (1 bis) of the General Tax Code ;
- corrections made by the taxpayer or tax services to the same headings in the event of the issuance of additional roles and discounts;
the descriptive elements of restitution;
- the order number for the treatment of taxation;
― the issue of the broadcast role;
the liaison number;
– the SIRET number of the requesting body.
This information is kept as long as it is necessary to update the data managed in the CARPIMKO pension management system. The information contained in the call or return files is, in turn, kept at the CNTDF the time required for transfer operations.
The recipients of the information are the authorized agents of CARPIMKO.
The rights of access and rectification granted to social insured persons by the amended Act of 6 January 1978 apply to the Tax Centre of the applicant's tax domicile with respect to information held by DGFiP, to CARPIMKO for information transmitted to it.
The right of opposition does not apply to this procedure as such information is essential to determining the amount of rights.
The Commission takes note of the security measures provided to ensure the confidentiality of information exchanges. In particular, it notes that the call files (CARPIMKO to DGFiP) and returns (DGFiP to CARPIMKO) will be encrypted. It is anticipated that enabling profiles define, for each user, authorized functions or accessible information categories. Access to the application is subject to a logging of the connection data.
For the president:
The Deputy Chair,
E. de Givry
