Trabalho de Conclusão de Curso de Graduação
A (in)constitucionalidade da quebra do sigilo bancário pela Administração Tributária – art. 6º da LC nº 105/2001
Autor
Bevilacqua, Maritana Mello
Institución
Resumen
The interest on bank secrecy and it's implications on law are elements
that populate the doctrinal and jurisprudential discussions. The issue of
Complementary Law. º 105/2001 brought new dimensions to the issue, as they
allowed the IRS by completing certain legal requirements, obtaining direct bank
reports of taxpayers under investigation, what the law termed "breach of
confidentiality", and further inflamed disagreements on the matter. The
framework of banking secrecy as a fundamental right (either privacy or intimacy,
whether the confidentiality of data) and the enforcement of reservation of
jurisdiction to the theme, reveal themselves as arguments for those who defend
the constitutionality of Art. 6 of LC n. 105/01. In the opposite direction, there is a
chain that supports the constitutionality of the measure, under the assumptions
of need for rebuke to economic offenses, the absence of a breach of
confidentiality, and the performance of Finance Administration in the strict legal
limits, based on art. 145, § 1 of the Constitution. This paper then analyzes the
art. 6 of the Supplementary Law. º 105/01 in light of the Tax Law and assess its
constitutonality.