May the tax authority access my bank account?

See our extensive article tax-authority-bank-data. Short: Tax authority routinely gets balance + interest data from Dutch banks (CRS exchange annually) — feeds the pre-filled return. For MORE (specific transactions, expense overview) there must be targeted investigation basis (AWR Art. 47/53). No "fishing expedition" — must be proportionate. Childcare-benefits scandal precedent: courts confirmed 2021-2024 multiple times that mass requests are unlawful. Tax authority must show basis per case. What to do if they ask for more? Request in writing: which specific article supports this request? On no solid answer = AWB objection within 6 weeks + National Ombudsman. On CRS error (wrong country designated): rectification request via Mijn Belastingdienst. Own access: GDPR Art. 15 — request overview of all data tax authority holds on you. Childcare-benefits precedent: incomplete answers are GDPR breach.