El acceso a la información tiene como límite la protección del secreto fiscal

The Supreme Court of Justice overturned previous rulings that had favored the Civil Association for Equality and Justice (ACIJ), ordering the Federal Administration of Public Revenue (AFIP) to maintain fiscal secrecy over specific taxpayer data. The highest court established that the requested information—including the identities of beneficiaries of refunds and tax benefits, as well as the individual amounts received—constitutes personal data protected by law. Considering that these requests would reveal sworn tax declarations and contentious tax assessments, the Court concluded that access to public information cannot prevail over the legal guarantee of taxpayers’ privacy and legal certainty. The decision underscores that fiscal secrecy is expressly protected and excludes such data from the right of access to public information, except for the strictly defined exceptions established by law. The Court rejected the possibility of conducting mass dissociation or anonymization processes to release the information, arguing that such measures would entail legislative intervention in fiscal policy. It emphasized that any expansion of the exceptions to fiscal secrecy falls exclusively within the jurisdiction of the National Congress, not the Judiciary, thereby consolidating a restrictive interpretation regarding the transparency of individual tax data. This ruling is significant for the open data movement because it defines the practical boundaries between government transparency and privacy protection in the tax sector. It confirms that individual tax data are not “open data” by default, but rather restricted information whose release requires explicit legislative reform. For transparency advocates, this means that requests for detailed fiscal data must incorporate privacy considerations from the outset, recognizing that statistical aggregation is the only viable path for disclosure without violating fundamental rights, thus limiting the immediate scope of opening sensitive government databases.

Source: ellitoral.com
Published on 2025-10-26

El acceso a la información tiene como límite la protección del secreto fiscal

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