Commentaries: Art. 76

In order to fulfil its statutory duties, the FTA is permitted to process sensitive personal data, including data on administrative and criminal proceedings and sanctions.¹
…²
In order to fulfil its duties, the FTA is also authorised to carry out profiling, including high-risk profiling as defined in the Data Protection Act of 25 September 2020³:
1. for review and audit purposes;
2. to establish tax liability;
3. to levy the tax;
4. to prevent and prosecute breaches of VAT law;
5. to produce analyses and risk profiles;
6. to produce statistics.⁴

Amended by Annex 1 No II 49 of the Data Protection Act of 25 Sept. 2020, in force since 1 Sept. 2023 (AS 2022 491;BBl 2017 6941). ↩
Repealed by Annex No 18 of the FA of 18 Dec. 2020 (Systematic Use of the OASI Number by Authorities), with effect from 1 Jan. 2022 (AS 2021 758;BBl 2019 7359). ↩
SR 235.1 ↩
Inserted by Annex 1 No II 49 of the Data Protection Act of 25 Sept. 2020, in force since 1 Sept. 2023 (AS 2022 491;BBl 2017 6941). ↩

Art. 76