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Judgment of the Court (First Chamber) of 10 December 2020

Land Nordrhein-Westfalen v D.-H. T. as liquidator of J & S Service UG

Request for a preliminary ruling from the Bundesverwaltungsgericht

Reference for a preliminary ruling – Personal data – Regulation (EU) 2016/679 – Article 23 – Restriction of the rights of data subjects – Important financial interest – Enforcement of civil law claims – National legislation referring to provisions of EU law – Tax data concerning a legal person – Lack of jurisdiction of the Court of Justice

Case C-620/19

Documents in the Case

Document

Date

Name of the parties

Subject-matter

Curia

EUR-Lex

Autres Liens

Judgment (OJ)

22/01/2021

J & S Service

Principles, objectives and tasks of the Treaties

Judgment
ECLI:EU:C:2020:1011

10/12/2020

J & S Service

Principles, objectives and tasks of the Treaties

Abstract
ECLI:EU:C:2020:1011

10/12/2020

J & S Service

Principles, objectives and tasks of the Treaties

Application (OJ)

25/10/2019

J & S Service

Principles, objectives and tasks of the Treaties

Request for a preliminary ruling

20/08/2019

J & S Service

Principles, objectives and tasks of the Treaties

Opinion
ECLI:EU:C:2020:649

03/09/2020

J & S Service

Principles, objectives and tasks of the Treaties

Legal analysis of the decision or of the case

Reports of Cases

not yet published (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

3 Legal proceedings
3.04 Reference for a preliminary ruling
3.04.02 Jurisdiction of the Court of Justice

Citations of case-law or legislation

References in grounds of judgment

Charter of Fundamental Rights of the EU (2007), Article 8 -P1 : paragraph 46
TFEU, Article 267 : paragraph 31
Directive 95/46 -A01 : paragraph 4
Directive 95/46 -A01P1 : paragraphs 21, 41
Directive 95/46 -A04PT1 : paragraph 21
Directive 95/46 -A15 : paragraphs 21, 27, 30, 38
Directive 95/46 -A15P1 : paragraph 6
Directive 95/46 -A23 : paragraphs 39, 42, 49
Directive 95/46 -A23P1 : paragraphs 7, 43, 46, 48
Directive 95/46 -A23P1LD : paragraph 37
Directive 95/46 -A23P1LE : paragraphs 27, 28, 30, 37
Directive 95/46 -A23P1LF : paragraph 37
Directive 95/46 -A23P1LG : paragraph 37
Directive 95/46 -A23P1LH : paragraph 37
Directive 95/46 -A23P1LJ : paragraphs 24, 25, 29, 30, 38
Directive 95/46 -C2 : paragraph 3
Directive 95/46 -C4 : paragraph 3
Directive 95/46 -C14 : paragraph 3
Directive 95/46 -C23P1 : paragraph 7
Directive 95/46 -C73 : paragraph 3
Regulation 679/2016 -A23P1LE : paragraph 1
Regulation 679/2016 -A23P1LJ : paragraph 1
Court of Justice - Judgment C -297/88 -N34 : paragraph 31
Court of Justice - Judgment C -297/88 -N35 : paragraph 31
Court of Justice - Judgment C -297/88 -N37 : paragraph 34
Court of Justice - Judgment C -297/88 -N42 : paragraph 35
Court of Justice - Judgment C -346/93 -N19 : paragraph 51
Court of Justice - Judgment C -602/10 -N86 : paragraph 33
Court of Justice - Judgment C -351/14 -N55 : paragraph 32
Court of Justice - Judgment C -630/17 -N47 : paragraph 31
Court of Justice - Judgment C -381/18 -N42 : paragraph 34

Operative part

Information not available

Opinion

TFEU, Article 101 : point 65
TFEU, Article 267 : point 1
Regulation 950/68 : point 27
Directive 95/46 -A13 : point 106
Directive 95/46 -A13P1LE : point 129
Regulation 679/2016 : points 98, 108, 121, 138
Regulation 679/2016 -A01 : points 7, 78
Regulation 679/2016 -A04PT10 : point 89
Regulation 679/2016 -A09P2LF : point 115
Regulation 679/2016 -A15 : point 21
Regulation 679/2016 -A17P3LE : point 115
Regulation 679/2016 -A18P1LC : point 115
Regulation 679/2016 -A18P2 : point 115
Regulation 679/2016 -A21P1SNT2 : point 115
Regulation 679/2016 -A23 : points 8, 81, 86
Regulation 679/2016 -A23P1 : points 78, 87 - 91, 93, 97, 136
Regulation 679/2016 -A23P1LA : point 106
Regulation 679/2016 -A23P1LB : point 106
Regulation 679/2016 -A23P1LC : point 106
Regulation 679/2016 -A23P1LD : point 106
Regulation 679/2016 -A23P1LE : points 4, 21, 23, 106, 125, 126, 128 - 133, 135, 137, 139
Regulation 679/2016 -A23P1LF : point 106
Regulation 679/2016 -A23P1LG : point 106
Regulation 679/2016 -A23P1LH : point 106
Regulation 679/2016 -A23P1LI : points 101, 102, 106
Regulation 679/2016 -A23P1LJ : points 4, 21, 23, 76, 100 - 103, 105 - 107, 109 - 113, 115, 119, 120, 124, 126
Regulation 679/2016 -A49P1LE : point 115
Regulation 679/2016 -C2 : points 6, 78
Regulation 679/2016 -C4 : points 6, 78, 81
Regulation 679/2016 -C73 : points 6, 81, 103
Commission - COM Document (Draft Legislation) - 52012PC0011 : point 109
Court of Justice - Opinion C -166/84 -N1 : point 28
Court of Justice - Opinion C -166/84 -N2 : point 28
Court of Justice - Judgment C -166/84 : point 27
Court of Justice - Judgment C -166/84 -N11 : point 29
Court of Justice - Opinion C -297/88 -N8 : point 31
Court of Justice - Opinion C -297/88 -N9 : point 31
Court of Justice - Opinion C -297/88 -N10 : point 31
Court of Justice - Opinion C -297/88 -N11 : point 31
Court of Justice - Judgment C -297/88 : point 2
Court of Justice - Opinion C -231/89 : point 31
Court of Justice - Judgment C -73/89 -N13 : point 38
Court of Justice - Judgment C -73/89 -N14 : point 38
Court of Justice - Judgment C -73/89 -N22 : points 38, 39
Court of Justice - Judgment C -73/89 -N23 : points 39, 66
Court of Justice - Judgment C -88/91 : point 33
Court of Justice - Judgment C -88/91 -N2 : point 38
Court of Justice - Judgment C -88/91 -N3 : point 38
Court of Justice - Opinion C -346/93 -N18 : point 43
Court of Justice - Judgment C -346/93 -N20 : point 43
Court of Justice - Opinion C -28/95 : point 41
Court of Justice - Judgment C -28/95 -N27 : point 3
Court of Justice - Judgment C -28/95 -N31 : point 65
Court of Justice - Judgment C -28/95 -N32 : points 34, 65
Court of Justice - Judgment C -130/95 -N23 : point 3
Court of Justice - Judgment C -130/95 -N28 : point 34
Court of Justice - Judgment C -247/97 : point 33
Court of Justice - Judgment C -247/97 -N15 : point 37
Court of Justice - Opinion C -1/99 -N28 : point 41
Court of Justice - Opinion C -267/99 -N22 : point 41
Court of Justice - Opinion C -267/99 -N23 : point 41
Court of Justice - Opinion C -267/99 -N24 : point 41
Court of Justice - Opinion C -267/99 -N25 : point 41
Court of Justice - Opinion C -267/99 -N26 : point 41
Court of Justice - Opinion C -267/99 -N27 : point 41
Court of Justice - Opinion C -267/99 -N28 : point 41
Court of Justice - Opinion C -267/99 -N29 : point 41
Court of Justice - Opinion C -267/99 -N30 : point 41
Court of Justice - Opinion C -267/99 -N31 : point 41
Court of Justice - Opinion C -267/99 -N32 : point 41
Court of Justice - Opinion C -267/99 -N33 : point 41
Court of Justice - Opinion C -267/99 -N34 : point 41
Court of Justice - Opinion C -267/99 -N35 : point 41
Court of Justice - Opinion C -306/99 : point 41
Court of Justice - Judgment C -1/99 : point 33
Court of Justice - Judgment C -1/99 -N18 : point 37
Court of Justice - Judgment C -1/99 -N19 : point 37
Court of Justice - Judgment C -1/99 -N20 : point 37
Court of Justice - Judgment C -1/99 -N21 : point 37
Court of Justice - Judgment C -1/99 -N22 : point 37
Court of Justice - Judgment C -1/99 -N23 : point 37
Court of Justice - Judgment C -1/99 -N24 : point 37
Court of Justice - Judgment C -1/99 -N25 : point 37
Court of Justice - Judgment C -1/99 -N26 : point 37
Court of Justice - Judgment C -1/99 -N27 : point 37
Court of Justice - Judgment C -1/99 -N28 : point 37
Court of Justice - Judgment C -1/99 -N29 : point 37
Court of Justice - Judgment C -1/99 -N30 : point 37
Court of Justice - Judgment C -1/99 -N31 : points 37, 39
Court of Justice - Judgment C -1/99 -N32 : point 37
Court of Justice - Judgment C -1/99 -N33 : point 37
Court of Justice - Judgment C -306/99 -N68 : point 66
Court of Justice - Judgment C -306/99 -N69 : point 66
Court of Justice - Judgment C -306/99 -N70 : point 66
Court of Justice - Judgment C -306/99 -N71 : point 66
Court of Justice - Judgment C -306/99 -N72 : point 66
Court of Justice - Judgment C -306/99 -N73 : point 66
Court of Justice - Judgment C -306/99 -N74 : point 66
Court of Justice - Judgment C -306/99 -N75 : point 66
Court of Justice - Judgment C -306/99 -N76 : point 66
Court of Justice - Judgment C -306/99 -N77 : point 66
Court of Justice - Judgment C -306/99 -N92 : points 36, 44
Court of Justice - Judgment C -222/01 -N41 : point 36
Court of Justice - Judgment C -446/03 -N51 : point 133
Court of Justice - Judgment C -3/04 -N17 : point 34
Court of Justice - Judgment C -3/04 -N18 : point 39
Court of Justice - Judgment C -524/04 -N68 : point 133
Court of Justice - Opinion C -280/06 -N39 : point 55
Court of Justice - Judgment C -275/06 -N51 : point 107
Court of Justice - Judgment C -275/06 -N52 : point 107
Court of Justice - Judgment C -275/06 -N53 : point 107
Court of Justice - Judgment C -275/06 -N54 : point 107
Court of Justice - Judgment C -275/06 -N55 : point 107
Court of Justice - Judgment C -280/06 : point 33
Court of Justice - Judgment C -310/10 -N42 : point 58
Court of Justice - Judgment C -310/10 -N43 : point 46
Court of Justice - Judgment C -482/10 -N25 : point 55
Court of Justice - Judgment C -482/10 -N27 : point 56
Court of Justice - Judgment C -583/10 -N32 : point 47
Court of Justice - Judgment C -583/10 -N33 : point 47
Court of Justice - Judgment C -583/10 -N34 : point 47
Court of Justice - Judgment C -583/10 -N35 : point 47
Court of Justice - Judgment C -583/10 -N36 : point 47
Court of Justice - Judgment C -583/10 -N37 : point 47
Court of Justice - Judgment C -583/10 -N38 : point 47
Court of Justice - Judgment C -583/10 -N39 : point 47
Court of Justice - Judgment C -583/10 -N40 : point 47
Court of Justice - Judgment C -583/10 -N41 : point 47
Court of Justice - Judgment C -583/10 -N42 : point 47
Court of Justice - Judgment C -583/10 -N43 : point 47
Court of Justice - Judgment C -583/10 -N44 : point 47
Court of Justice - Judgment C -583/10 -N45 : point 47
Court of Justice - Judgment C -583/10 -N46 : point 47
Court of Justice - Judgment C -583/10 -N47 : point 47
Court of Justice - Judgment C -583/10 -N48 : point 47
Court of Justice - Judgment C -583/10 -N49 : point 47
Court of Justice - Judgment C -583/10 -N50 : point 47
Court of Justice - Judgment C -583/10 -N51 : point 47
Court of Justice - Judgment C -583/10 -N52 : point 47
Court of Justice - Judgment C -583/10 -N53 : point 47
Court of Justice - Judgment C -583/10 -N54 : point 47
Court of Justice - Judgment C -583/10 -N55 : point 47
Court of Justice - Judgment C -583/10 -N56 : point 47
Court of Justice - Judgment C -583/10 -N57 : point 47
Court of Justice - Judgment C -602/10 : point 33
Court of Justice - Judgment C -602/10 -N85 : point 66
Court of Justice - Judgment C -602/10 -N86 : point 66
Court of Justice - Judgment C -602/10 -N87 : points 58, 66
Court of Justice - Judgment C -602/10 -N88 : points 58, 66
Court of Justice - Judgment C -602/10 -N89 : point 66
Court of Justice - Judgment C -602/10 -N90 : point 66
Court of Justice - Judgment C -602/10 -N91 : point 66
Court of Justice - Judgment C -602/10 -N92 : point 66
Court of Justice - Judgment C -602/10 -N93 : point 66
Court of Justice - Opinion C -32/11 -N29 : point 55
Court of Justice - Judgment C -32/11 : point 33
Court of Justice - Judgment C -32/11 -N18 : point 44
Court of Justice - Judgment C -32/11 -N22 : point 44
Court of Justice - Opinion C -159/12 -N54 : point 57
Court of Justice - Opinion C -159/12 -N55 : point 57
Court of Justice - Opinion C -159/12 -N56 : point 57
Court of Justice - Opinion C -159/12 -N57 : point 57
Court of Justice - Opinion C -159/12 -N58 : point 57
Court of Justice - Opinion C -159/12 -N59 : point 57
Court of Justice - Opinion C -159/12 -N60 : point 57
Court of Justice - Opinion C -159/12 -N61 : point 57
Court of Justice - Opinion C -159/12 -N62 : point 57
Court of Justice - Judgment C -139/12 -N46 : point 46
Court of Justice - Judgment C -139/12 -N47 : point 46
Court of Justice - Judgment C -313/12 -N19 : point 55
Court of Justice - Judgment C -313/12 -N20 : point 55
Court of Justice - Judgment C -313/12 -N21 : point 55
Court of Justice - Judgment C -313/12 -N22 : point 55
Court of Justice - Judgment C -313/12 -N23 : point 55
Court of Justice - Judgment C -313/12 -N24 : point 55
Court of Justice - Judgment C -313/12 -N25 : point 55
Court of Justice - Judgment C -313/12 -N26 : point 55
Court of Justice - Judgment C -313/12 -N27 : point 55
Court of Justice - Judgment C -313/12 -N28 : point 55
Court of Justice - Judgment C -313/12 -N29 : point 55
Court of Justice - Judgment C -313/12 -N30 : point 55
Court of Justice - Judgment C -313/12 -N31 : point 55
Court of Justice - Judgment C -313/12 -N32 : point 55
Court of Justice - Judgment C -313/12 -N33 : point 55
Court of Justice - Judgment C -313/12 -N34 : point 55
Court of Justice - Judgment C -313/12 -N35 : point 55
Court of Justice - Judgment C -313/12 -N36 : point 55
Court of Justice - Judgment C -313/12 -N37 : point 55
Court of Justice - Judgment C -313/12 -N38 : point 55
Court of Justice - Judgment C -522/12 : point 33
Court of Justice - Judgment C -522/12 -N29 : point 44
Court of Justice - Judgment C -413/13 -N19 : point 34
Court of Justice - Judgment C -470/13 -N25 : point 44
Court of Justice - Order C -488/13 -N29 : point 56
Court of Justice - Judgment C -234/14 -N17 : point 66
Court of Justice - Judgment C -234/14 -N18 : point 66
Court of Justice - Judgment C -234/14 -N19 : point 66
Court of Justice - Judgment C -234/14 -N20 : point 37
Court of Justice - Judgment C -234/14 -N21 : point 37
Court of Justice - Judgment C -338/14 -N15 : point 40
Court of Justice - Judgment C -338/14 -N16 : point 40
Court of Justice - Judgment C -338/14 -N17 : point 40
Court of Justice - Judgment C -338/14 -N18 : point 40
Court of Justice - Judgment C -338/14 -N19 : point 40
Court of Justice - Judgment C -345/14 -N13 : point 34
Court of Justice - Judgment C -351/14 -N66 : point 44
Court of Justice - Judgment C -542/14 -N18 : point 34
Court of Justice - Order C -92/14 -N41 : point 46
Court of Justice - Order C -92/14 -N42 : point 46
Court of Justice - Order C -456/14 -N24 : point 44
Court of Justice - Order C -456/14 -N25 : point 44
Court of Justice - Judgment C -268/15 -N47 : point 45
Court of Justice - Judgment C -268/15 -N48 : point 45
Court of Justice - Judgment C -268/15 -N49 : point 45
Court of Justice - Judgment C -268/15 -N50 : point 45
Court of Justice - Judgment C -268/15 -N51 : point 45
Court of Justice - Judgment C -268/15 -N52 : point 45
Court of Justice - Judgment C -268/15 -N53 : point 45
Court of Justice - Judgment C -268/15 -N54 : point 45
Court of Justice - Judgment C -268/15 -N55 : point 45
Court of Justice - Order C -281/15 -N27 : point 46
Court of Justice - Order C -281/15 -N28 : point 46
Court of Justice - Order C -281/15 -N29 : point 46
Court of Justice - Order C -281/15 -N30 : point 46
Court of Justice - Order C -281/15 -N31 : point 46
Court of Justice - Order C -450/15 -N21 : point 44
Court of Justice - Order C -450/15 -N22 : point 44
Court of Justice - Order C -450/15 -N23 : point 44
Court of Justice - Judgment C -48/16 -N26 : point 40
Court of Justice - Judgment C -48/16 -N27 : point 40
Court of Justice - Judgment C -48/16 -N28 : point 40
Court of Justice - Judgment C -48/16 -N29 : point 40
Court of Justice - Judgment C -48/16 -N30 : point 40
Court of Justice - Judgment C -48/16 -N31 : point 40
Court of Justice - Judgment C -48/16 -N32 : point 40
Court of Justice - Judgment C -73/16 -N42 : point 129
Court of Justice - Judgment C -295/16 -N31 : point 65
Court of Justice - Judgment C -295/16 -N32 : point 58
Court of Justice - Judgment C -303/16 -N29 : points 58, 65
Court of Justice - Judgment C -594/16 -N35 : point 122
Court of Justice - Judgment C -459/17 -N28 : points 44, 65
Court of Justice - Judgment C -635/17 -N42 : point 49
Court of Justice - Opinion C -203/18 -N47 : point 55
Court of Justice - Opinion C -203/18 -N48 : point 55
Court of Justice - Judgment C -203/18 -N39 : point 34
Court of Justice - Judgment C -203/18 -N40 : point 44
Court of Justice - Judgment C -381/18 -N47 : point 49
Court of Justice - Judgment C -394/18 -N47 : point 46
Court of Justice - Judgment C -394/18 -N48 : point 46
Court of Justice - Judgment C -394/18 -N49 : point 46
Court of Justice - Judgment C -394/18 -N50 : point 46
Court of Justice - Judgment C -394/18 -N51 : point 46
Court of Justice - Judgment C -394/18 -N52 : point 46
Court of Justice - Judgment C -394/18 -N53 : point 46
Court of Justice - Judgment C -394/18 -N54 : point 46
Court of Justice - Judgment C -469/18 -N24 : point 46
Court of Justice - Judgment C -469/18 -N25 : point 46
Court of Justice - Opinion C -129/19 -N119 : point 109
Court of Justice - Opinion C -129/19 -N120 : point 109
Court of Justice - Opinion C -129/19 -N121 : point 109
Court of Justice - Opinion C -129/19 -N122 : point 109
Court of Justice - Opinion C -129/19 -N123 : point 109
Court of Justice - Judgment C -66/19 -N25 : point 48
Court of Justice - Judgment C -66/19 -N26 : point 48

Dates

Date of the lodging of the application initiating proceedings

20/08/2019

Date of the Opinion

03/09/2020

Date of the hearing

Information not available

Date of delivery

10/12/2020

References

Publication in the Official Journal

Information not available

Name of the parties

J & S Service

Notes on Academic Writings

Cranshaw, Friedrich L.: Zum Informationszugang von Insolvenzverwaltern zu steuerlichen Daten der Finanzbehörden (“J & S Service“) : EuGH GA (Generalanwalt Michal Bobek) v. 3.9.2020 - Rs C-620/19, Entscheidungen zum Wirtschaftsrecht 2020 p. 721-722 (DE)
Simon, Denys: Renvoi préjudiciel - Compétence de la Cour, Europe 2021, nº 2 Février, comm. 52 (FR)

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Bundesverwaltungsgericht - Germany

Subject-matter

Principles, objectives and tasks of the Treaties
Data protection
Approximation of laws

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

Procedure and result

Reference for a preliminary ruling : dismissal on grounds of inadmissibility

Formation of the Court

première chambre (Cour)

Judge-Rapporteur

Toader

Advocate General

Bobek

Language(s) of the Case

German

Language(s) of the Opinion

English