To: xxxxxxxxxxxxxxxxxxxxxxxxxx@xxxxxxxx.xxx
Brussels, 18 June 2025
Subject: Your application for access to documents – Ref No 2025-11
Dear correspondent,
We refer to your two emails dated 26/4/2025. The two emails have been merged in one request
for access to documents registered on 5/5/2025 under reference number 2025-11.
In accordance with article 7(3) of Regulation 1049/2001, a 15-working day extension of the
initial deadline was notified to you on 26/5/2025. Thus, the final deadline for replying to the
initial request is 19/6/2025.
You have requested access to:
Memos, communications and documents related to the following GDPR decisions / cases that
occurred in Belgium:
- APD/GBA - 61/2023 / DOS-2021-00068 /
https://www.gegevensbeschermingsautoriteit.be/publications/beslissing-ten-gronde-nr.-61-
2023.pdf (Documents produced after June 8th 2023 until present)
- Court of Appeal of Brussels - 2023/AR/801 /
https://www.gegevensbeschermingsautoriteit.be/publications/tussenarrest-van-28-juni-2023-
van-het-marktenhof-ar-801-beschikbaar-in-het-frans.pdf (From June 8th 2023 to present)
- APD/GBA - 79/2025 / DOS-2021-00068 /
https://www.autoriteprotectiondonnees.be/publications/decision-quant-au-fond-n0-79-
2025.pdf (January 1 2025 until present)
and to:
All memos, communications and documents related to "IRS Notice 2024-78"
(https://www.irs.gov/pub/irs-drop/n-24-78.pdf). I additionally request access to all memos,
communications, and documents related to "IRS Notice 2023-11"
(https://www.irs.gov/pub/irs-drop/n-23-11.pdf).
Assessment
We have identified 16 documents that fall fully within the scope of your present request.
To facilitate our assessment and your consultation of the files, the titles of the files have been
adequately numbered. We will refer to the numbers of each single file in our assessment below.
European Data Protection Board
Rue Wiertz, 60
1047 Brussels
We have conducted the following assessment in light of Regulation 1049/2001 regarding
public access to documents and the relevant case law of the Court of Justice of the European
Union (CJEU).
A.
Full disclosure
The following document can be fully disclosed: Document 14.
In addition, the following document is published on the EDPB website and may be
downloaded via the link provided: Document 7
https://www.edpb.europa.eu/system/files/2023-
09/edpb_letter_out2023-0074_fatca_mepintveld_en.pdf B.
Partial disclosure
Having examined the documents requested under the provisions of Regulation (EC) No
1049/2001 regarding public access to documents, alongside the scope of your request, we
have come to the conclusion that full disclosure of the documents mentioned below cannot be
granted. This is due to the fact that some information in these documents falls outside the
scope of your request and/or the information in these documents is prevented by the
following exceptions to the right of access laid down in Article 4 of the Regulation (EC) No
1049/2001:
a) Out of scope:
Documents partially falling outside the scope of this request: Documents 1, 4, 11, 13 and 16.
b) Exception of Article 4(1)(b) (“Privacy and integrity of the individual”) of
Regulation 1049/2001:
The following documents to which you request access contain personal data, in particular
names and contact details of data subjects, as well as other information that may identify them.
Pursuant to Article 4(1)(b) of Regulation (EC) No 1049/2001, access to a document has to be
refused if its disclosure would undermine the protection of privacy and the integrity of the
individual, in particular in accordance with EU legislation regarding the protection of personal
data. The applicable legislation in this field is Regulation (EU) 2018/17251. When access is
requested to documents containing personal data, Regulation (EU) 2018/1725 becomes fully
applicable2. According to Article 9(1)(b) of this Regulation, personal data shall only be
transferred to recipients if they establish the necessity of having the data transferred to them
1 Regulation (EU) 2018/17251 of the European Parliament and of the Council of 23 October 2018 on the protection
of natural persons with regard to the processing of personal data by the Union institutions, bodies, offices and
agencies and on the free movement of such data, and repealing Regulation (EC) No 45/2001 and Decision No
1247/2002/EC.
2 Judgment of the Court of Justice of the European Union of 29 June 2010 in Case C-28/08 P,
Commission/The
Bavarian Lager Co. Ltd, ECR 2010 I-06055. This case concerns the previous Regulation (EC) No 45/2001 of the
European Parliament and of the Council of 18 December 2000 on the protection of individuals with regard to the
processing of personal data by the Community institutions and bodies and on the free movement of such data.
European Data Protection Board
Rue Wiertz, 60
1047 Brussels
for a specific purpose in the public interest and the controller considers it proportionate. We
consider that, with the information available to date, the necessity of disclosing the
aforementioned personal data to you has not been established and/or that it cannot be assumed
that such disclosure would not prejudice the legitimate rights of the persons concerned.
Therefore, we are disclosing a version of the documents requested in which these personal data
have been redacted.
This exception applies to the following documents: Documents 1, 2, 3, 5, 6, 8, 9, 10, 11, 12,
13, 15, 16
c) Exception 4(3), 2nd paragraph (“disclosure would seriously undermine the
decision- making process of the institution”)
The documents which you seek to obtain contain discussions, views and/or opinions of
the EDPB members and/or of its Secretariat concerning decisions that have already
been taken. Notwithstanding the fact that decisions regarding these documents have
already been taken, their disclosure would seriously undermine the decision-making
process of the EDPB as it would curtail the Members “space to think”, as it would
prevent them from freely submitting their uncensored views on the matter, and freely
discussing the issues at stake also in light of their national situations. We are therefore
disclosing a version of these documents where this information has been redacted.
This exception applies to the following documents: Documents 6, 10, 11, 12, 13, 15, 16.
Furthermore, the documents listed below contain references to an internal email address.
These have been redacted to prevent their use by the public, since it is reserved for internal
use only and its disclosure would create a disruption of the working arrangements of the
Board and/or its Secretariat, which would then seriously undermine the decision-making
process of the EDPB.
Documents: 11, 13.
i) No overriding public interest in disclosure
The exceptions laid down in Article 4(3) apply unless there is an overriding public interest in
the disclosure of the documents.
On the one hand, you have not invoked the existence of an overriding public interest justifying
the disclosure of the documents concerned.
On the other hand, we have not been able to identify such an overriding public interest.
In particular, according to the General Court, in non-legislative cases transparency can
constitute an overriding public interest only if it is particularly urgent and based on concrete
elements. In the present case, there is nothing to support the conclusion that those requirements
are satisfied.
European Data Protection Board
Rue Wiertz, 60
1047 Brussels
Disclaimer
You may reuse the documents requested free of charge for non-commercial and commercial
purposes provided that the source is acknowledged and that you do not distort the original
meaning or message of the document/documents. Please note that neither the EDPB, nor its
Secretariat assume liability stemming from the reuse.
Means of redress
In accordance with Article 7(2) of Regulation 1049/2001, you are entitled to make a
confirmatory application requesting the European Data Protection Board to review this
position.
Such a confirmatory application should be addressed within 15 working days upon receipt of
this letter to the following email address: xxxx@xxxx.xxxxxx.xx. Please make reference to the
case number of your request in the subject.
Yours sincerely,
Irene Loizidou Nikolaidou
Vice-Chair of the EDPB
European Data Protection Board
Rue Wiertz, 60
1047 Brussels
Document Outline
