Automated Decision-Making in Swedish Tax Law and the GDPR

Eleonor Kristoffersson ()
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Eleonor Kristoffersson: University Örebro

A chapter in WCLF Tax und IP Gesprächsband 2019, 2021, pp 9-21 from Springer

Abstract: Zusammenfassung Sweden started applyingautomated decision-making in many fields of tax lawalready inthe late 1970 s. Decisions on tax deductions, social security contributions, value added tax (VAT) and excise duties are made automatically based on a tax return if itisfiledtimely and correctly. Since 1994, also routine decisions on income tax returns are automated.

Date: 2021
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DOI: 10.1007/978-3-658-32073-7_2

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