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.165
…166
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 2020167:
for review and audit purposes;
to establish tax liability;
to levy the tax;
to prevent and prosecute breaches of VAT law;
to produce analyses and risk profiles;
to produce statistics.168