(8)Taxation is an important objective of general public interest of the Union and of the Member States and this has been recognised in relation to the restrictions that can be imposed on the obligations and rights provided for in Regulation (EU) 2016/679 of the European Parliament and of the Councilnote and in Regulation (EU) 2018/1725 of the European Parliament and of the Councilnote. Limitations in relation to data protection rights are necessary due to the nature and volume of the information which originates from payment service providers and are to be based on the specific conditions laid down in Council Directive (EU) 2020/284note. Since payment information is particularly sensitive, clarity is needed at all stages of data handling on who is the controller or the processor in accordance with Regulations (EU) 2016/679 and (EU) No 2018/1725.
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