The Single Resolution Board (SRB) challenged a revised decision by the European Data Protection Supervisor (EDPS), which found that the SRB infringed Article 15(1)(d) of Regulation (EU) 2018/1725 during a right-to-be-heard process for shareholders and creditors of Banco Popular, following its resolution. The EDPS concluded that SRB had failed to properly inform data subjects that personal data collected via consultation forms would be transmitted to Deloitte. The Court annulled the EDPS’s revised decision, ruling that the EDPS did not properly assess whether the data transmitted to Deloitte constituted personal data, particularly regarding the identifiability of data subjects from Deloitte’s perspective.