{"id":4654,"date":"2025-03-07T21:43:56","date_gmt":"2025-03-07T20:43:56","guid":{"rendered":"https:\/\/jurisprudentiemeteenglimlach.nl\/?p=4654"},"modified":"2025-03-07T21:59:29","modified_gmt":"2025-03-07T20:59:29","slug":"gebruik-risico-analyse-model-belastingdienst-in-strijd-met-privacy","status":"publish","type":"post","link":"https:\/\/jurisprudentiemeteenglimlach.nl\/?p=4654","title":{"rendered":"Gebruik Risico Analyse Model Belastingdienst in strijd met privacy."},"content":{"rendered":"<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"284\" height=\"177\" src=\"https:\/\/jurisprudentiemeteenglimlach.nl\/wp-content\/uploads\/2022\/12\/risico.jpg\" alt=\"\" class=\"wp-image-2911\" srcset=\"https:\/\/jurisprudentiemeteenglimlach.nl\/wp-content\/uploads\/2022\/12\/risico.jpg 284w, https:\/\/jurisprudentiemeteenglimlach.nl\/wp-content\/uploads\/2022\/12\/risico-96x60.jpg 96w\" sizes=\"auto, (max-width: 284px) 100vw, 284px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"has-white-color has-vivid-cyan-blue-background-color has-text-color has-background has-link-color wp-elements-21829cf8dcab194fc7851548e6c3e1a6\">De zoektocht naar fiscale risico&#8217;s zit in het DNA van de Belastingdienst als toezichtorganisatie. Vertrouwen en grondrechten van de burger stonden bij veel individuele inspecteurs wel op het netvlies, maar zijn pas na de eeuwwisseling Belastingdienst breed aan een opmars begonnen. De inspecteur is opgevoed met de geheimhoudingsplicht. Daar wordt serieus mee omgegaan. Ook bij de lokale en handmatige selectie van aangiften op fiscale risico\u2019s. De lokale initiatieven om via digitalisering en datamijnen het toezicht vorm te geven oogstten veel bewondering: handmatige selectie van aangiften was verleden tijd. Er was bij deze bewondering geen oog voor de nadelen.<\/p>\n\n\n\n<p class=\"has-white-color has-vivid-cyan-blue-background-color has-text-color has-background has-link-color wp-elements-5adcf5bb3436aeecc87d22bf553ba891\">Het landelijk opschalen van de digitale database leidde ertoe, dat er gretig gebruik werd gemaakt van de toezichtsmogelijkheden, zonder voldoende aandacht voor de privacyrisico\u2019s.<\/p>\n\n\n\n<p class=\"has-white-color has-vivid-cyan-blue-background-color has-text-color has-background has-link-color wp-elements-61e70335eac3d69dbc9999e44d95ff6b\">Dit blijkt ook uit het KPMG-onderzoek naar het gebruik van RAM, het Risico Analyse Model (NRC 7\/3\/25: &#8216;Belastingdienst schond jarenlang privacy van burgers met veelgebruikt computersysteem&#8217;).<\/p>\n\n\n\n<p class=\"has-white-color has-vivid-cyan-blue-background-color has-text-color has-background has-link-color wp-elements-f15ec8e6ba0e1b7635509d84673944b5\">De leiding van de Belastingdienst was ten tijde van RAM vooral gefocust op het realiseren van organisatiebreed toezicht. Andere zaken, zoals gegevensbescherming, waren ondergeschikt. Bij meerdere beslissingen over het voortbestaan van RAM werd het belang dat RAM had voor het toezicht zwaarder meegewogen op het moment dat zich risico\u2019s voordeden op het gebied van gegevensbescherming.<\/p>\n\n\n\n<p class=\"has-white-color has-vivid-cyan-blue-background-color has-text-color has-background has-link-color wp-elements-ed350934f5e44b99441c51f0b150c158\">V\u00f3\u00f3r de invoering van de AVG in 2018 is RAM uit de lucht gehaald. Achteraf gezien is het gebruik van RAM zonder rem niet goed te praten. Ik was er als inspecteur bij en zag het gebeuren. Destijds besefte ik niet volledig wat de gevolgen zouden zijn.<\/p>\n\n\n\n<p class=\"has-white-color has-vivid-cyan-blue-background-color has-text-color has-background has-link-color wp-elements-acb870184befd7b9df06342957903447\">De Nederlandse overheid kent nog steeds een zelfreinigend inzicht als het om schending van grondrechten van de burger gaat. Dat kun je op dit moment niet zeggen van alle landen om ons heen.<\/p>\n\n\n\n<p class=\"has-white-color has-vivid-red-background-color has-text-color has-background has-link-color wp-elements-66e16bf34ce49841a7895b9728c11d6a\">The search for fiscal risks is in the DNA of the Tax and Customs Administration as a supervisory organisation. Trust and fundamental rights of citizens were on the radar of many individual inspectors, but only after the turn of the century did they start to gain traction in the Tax and Customs Administration as a whole. Inspectors were raised with the duty of confidentiality. This is taken seriously. Also in the local and manual selection of tax risk declarations. The local initiatives to shape supervision through digitalisation and data mining garnered much admiration: manual selection of declarations was a thing of the past. This admiration did not take into account the disadvantages.<\/p>\n\n\n\n<p class=\"has-white-color has-vivid-red-background-color has-text-color has-background has-link-color wp-elements-d10d3482d71de1d68da75ba6015be3da\">The national scaling up of the digital database led to the supervision options being used eagerly, without sufficient attention being paid to privacy risks.<\/p>\n\n\n\n<p class=\"has-white-color has-vivid-red-background-color has-text-color has-background has-link-color wp-elements-43f6b1598097192a40dad764a195e86f\">This is also evident from the KPMG study into the use of RAM, the Risk Analysis Model (NRC 7\/3\/25: &#8216;Tax and Customs Administration violated citizens&#8217; privacy for years with frequently used computer system&#8217;). At the time of RAM, the management of the Tax and Customs Administration was mainly focused on realising organisation-wide supervision. Other matters, such as data protection, were subordinate. In several decisions about the continued existence of RAM, the importance that RAM had for supervision was weighed more heavily when risks arose in the area of \u200b\u200bdata protection.<\/p>\n\n\n\n<p class=\"has-white-color has-vivid-red-background-color has-text-color has-background has-link-color wp-elements-bddbca507998aedb2cdf3b8ee6cbfb02\">Before the introduction of the AVG in 2018, RAM was taken offline. In retrospect, the use of RAM without a brake is not justifiable. I was there as an inspector and saw it happen. At the time, I did not fully realize what the consequences would be.<\/p>\n\n\n\n<p class=\"has-white-color has-vivid-red-background-color has-text-color has-background has-link-color wp-elements-3c4b9bd15ebd0224b3e50af3e374fa6f\">The Dutch government still has a self-cleaning insight when it comes to violations of the fundamental rights of citizens. You cannot say that of all the countries around us at the moment.<\/p>\n\n\n\n<p class=\"has-cyan-bluish-gray-background-color has-background\">Ricky Turpijn<\/p>\n","protected":false},"excerpt":{"rendered":"<p>De zoektocht naar fiscale risico&#8217;s zit in het DNA van de Belastingdienst als toezichtorganisatie. Vertrouwen en grondrechten van de burger &hellip; <\/p>\n","protected":false},"author":1,"featured_media":2911,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[16],"tags":[284,256,1957],"class_list":["post-4654","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-belasting","tag-belastingdienst","tag-privacy","tag-ram"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Gebruik Risico Analyse Model Belastingdienst in strijd met privacy. - Jurisprudentie Met Een Glimlach<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/jurisprudentiemeteenglimlach.nl\/?p=4654\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Gebruik Risico Analyse Model Belastingdienst in strijd met privacy. - Jurisprudentie Met Een Glimlach\" \/>\n<meta property=\"og:description\" content=\"De zoektocht naar fiscale risico&#8217;s zit in het DNA van de Belastingdienst als toezichtorganisatie. 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