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JUDGMENT OF THE COURT (Second Chamber)

27 September 2017 (*)

(Reference for a preliminary ruling — Charter of Fundamental Rights of the European Union — Articles 7, 8 and 47 — Directive 95/46/EC — Articles 1, 7 and 13 — Processing of personal data — Article 4(3) TEU — Drawing up of a list of personal data — Subject matter — Tax collection — Fight against tax fraud — Judicial review — Protection of fundamental rights and freedoms — Legal action dependent on a requirement of a prior administrative complaint — Whether that list is permissible as evidence — Rules on the lawfulness of the processing of personal data — Performance of a task carried out in the public interest by the controller)

In Case C‑73/16,

REQUEST for a preliminary ruling under Article 267 TFEU from the Najvyšší súd Slovenskej republiky (Supreme Court of the Slovak Republic), made by decision of 3 February 2016, received at the Court on 10 February 2016, in the proceedings

Peter Puškár

v

Finančné riaditeľstvo Slovenskej republiky,

Kriminálny úrad finančnej správy,

THE COURT (Second Chamber),

composed of M. Ilešič, President of the Chamber, A. Prechal, A. Rosas (Rapporteur), C. Toader and E. Jarašiūnas, Judges,

Advocate General: J. Kokott,

Registrar: M. Aleksejev, Administrator,

having regard to the written procedure and further to the hearing on 16 February 2017,

after considering the observations submitted on behalf of:

–        Mr Puškár, by M. Mandzák, advokát,

–        the Slovak Government, by B. Ricziová, acting as Agent,

–        the Czech Government, by M. Smolek and J. Vláčil, acting as Agents,

–        the Spanish Government, by M.J. García-Valdecasas Dorrego, acting as Agent,