Poskytování informací o příjmech fyzických osob (po nabytí účinnosti zákona č. 241/2022 Sb.)
Providing information on the income of natural persons (after the entry of Act no 241/2022 Coll. into force)

Summary/Abstract: The present article deals with the new Section 8c of the Information Act. The author of the article has significant doubts about the functionality of the new legislation under the Section 8c of the Information Act. The author considers the problem of the sepa¬rate existence of two separate Sections 8b and 8c of the Information Act to be the most sig¬nificant. In view of this, the author of the present article would propose to merge them into a new combined provision of the Information Act. The current wording of Sections 8b(1) and 8b(3) and 8c(2) could be adopted into the new merged provision of the Information Act without major modifications. As for the adoption of the regulation under Article 8c(1)(a) of the Information Act, the author expresses serious doubts about its compatibility with the principle of ‚data minimisation‘ within the meaning of Article 5(1)(c) of the GDPR. As for the adoption of the legal regime under Article 8c(1)(b) of the Information Act, this would have to be modified to make it clear at first sight that the Information Act provides for two different legal regimes of two different groups of public beneficiaries. As for the adoption of the legal regime under Section 8b(2) of the Information Act, this legal regulation would have to be fundamentally modified in terms of the used terminology.

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