Facts
Ludwig A. Minelli demanded from the Municipal Tax Office of Maur the blocking of his tax data in order to prevent the disclosure of tax certificates about him. The Municipal Tax Office rejected the request, as under § 83 of the Cantonal Tax Act of 8 July 1951, the municipalities are authorized to issue certificates on income and assets for a fee.
Minelli then filed an appeal with the Finance Directorate and a complaint with the Cantonal Government Council of Zurich, both of which were dismissed. Finally, he filed a constitutional complaint with the Federal Supreme Court, requesting that his request for blocking of tax data be granted and that the Municipal Tax Office be instructed not to issue any tax certificates about him until the matter is finally settled.
Considerations
The Federal Supreme Court dismissed the complaint. It concluded that § 83 of the Cantonal Tax Act provides a sufficient legal basis for the issuance of tax certificates. Even if the accessibility of tax data would fall within the scope of protection of personal freedom or data protection, the restrictions under § 83 of the Cantonal Tax Act would be permissible, as they are based on a legal basis, are in the public interest, are proportionate, and do not impair the core content of the fundamental right.
The Federal Supreme Court stated that § 83 of the Cantonal Tax Act constitutes a legal basis within the meaning of the Cantonal Data Protection Act and that the information in the tax…