A tax authority processes personal data in tax returns because a statute requires that processing. Which Article 6 lawful basis primarily applies?
Select an answer to reveal the explanation.
Short Explanation
When the law says the tax office must process returns, that is not a marketing balancing test—it is a legal obligation. Article 6(1)(c) is the lane for ‘the statute makes us do this.’ Consent theatre is the wrong tool for mandatory tax processing.
Full Explanation
Article 6(1)(c) provides a lawful basis where processing is necessary for compliance with a legal obligation to which the controller is subject. Statutory tax-return processing by a tax authority is a standard illustration of that basis. Consent and legitimate interests are different bases with different conditions and are not the primary fit for mandatory statutory processing of that kind.