Anyone know how GDPR would handle fining a country? 4% of GNP would be hefty.
While fines are routinely used against citizen, companies, and other private entities to force compliance with the law, the absence of fines in the relationship between courts and the executive quite obviously does not imply that the government is free to ignore the law.
This should be obvious, considering there are lawsuits against the government in the news every week. Fines are simply not necessary because public servants are duty-bound to follow court orders. In modern democracies, this is not just theory. Ignoring a court's order is virtually unheard of. It would be a major breech of the rule of law, a tenet more central to democracy than even voting. I wouldn't want to see what happens, although the risk has certainly risen in the last, say, two years, at least in the US.
This might be true for the older/western democracies. Sadly this is not the case in Easter Europe. As we say in Bulgaria - the law is a door in a field. You can go around if you want.
The tax agency is facing a fine of up to 20 million euros ($22.5 million) over the breach.
Probably to general treasury; which the tax office is essentially free to withdraw from.