Quebra de sigilo bancário pela administração tributária como meio de combate à fraude fiscal: uma análise constitucional da lei complementar n° 105 de 2001
Carregando...
Tipo
TCC
Data de publicação
2019-11
Periódico
Citações (Scopus)
Autores
Souza, Ingrid Cristina Silva de
Orientador
Pasin, João Bosco Coelho
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
Este trabalho tem por objeto a análise jurídica e constitucional acerca da quebra do
sigilo bancário pela Administração Tributária como forma de combate à fraude fiscal. Para os
fins a que se propõe o presente estudo, será apresentada uma abordagem histórica do sigilo
bancário no sistema constitucional brasileiro, bem como a legislação infraconstitucional, doutrina
e jurisprudência relacionada ao instituto do sigilo e à Lei Complementar n° 105 de 2011. Serão
apresentadas breves considerações históricas, com enfoque na evolução constitucional e
infraconstitucional acerca do sigilo. O presente estudo também irá abordar a relação da
Administração Tributária com o dever de informar, e o sigilo bancário, sobretudo dos limites à
quebra do sigilo. Uma vez apresentadas essas premissas, será analisada a constitucionalidade da
Lei Complementar n° 105 de 2011, para fins de quebra do sigilo bancário sem autorização
judicial. Conclui-se, por fim, pela inconstitucionalidade da referida lei, por afrontar princípios e
garantias esculpidos no Texto Constitucional, notadamente diante do repasse de dados sigilosos
sem a prévia manifestação do Poder Judiciário.
The paper aims to make a legal and constitutional analysis of the breach of bank secrecy by the Tax Administration as a way to combat tax fraud. For the purposes of the paper, a historical approach to bank secrecy in the Brazilian constitutional system will be presented, as well as the infra-constitutional legislation, legal theory and case law related to the institute of secrecy and Supplementary Law No. 105/2011. Brief historical comments will be presented, focusing on constitutional and infra-constitutional developments regarding secrecy. The paper will also address the relationship of the Tax Administration with the duty to inform, and bank secrecy, especially the limits to breach of secrecy. Once these assumptions are presented, the constitutionality of Supplementary Law No. 105/2011 will be analyzed, for purposes of breach of bank secrecy without judicial authorization. We have concluded that such Law is unconstitutional, because it confronts principles and guarantees carved in the Constitutional Text, notably in view of the transfer of confidential data without the previous manifestation of the Judiciary.
The paper aims to make a legal and constitutional analysis of the breach of bank secrecy by the Tax Administration as a way to combat tax fraud. For the purposes of the paper, a historical approach to bank secrecy in the Brazilian constitutional system will be presented, as well as the infra-constitutional legislation, legal theory and case law related to the institute of secrecy and Supplementary Law No. 105/2011. Brief historical comments will be presented, focusing on constitutional and infra-constitutional developments regarding secrecy. The paper will also address the relationship of the Tax Administration with the duty to inform, and bank secrecy, especially the limits to breach of secrecy. Once these assumptions are presented, the constitutionality of Supplementary Law No. 105/2011 will be analyzed, for purposes of breach of bank secrecy without judicial authorization. We have concluded that such Law is unconstitutional, because it confronts principles and guarantees carved in the Constitutional Text, notably in view of the transfer of confidential data without the previous manifestation of the Judiciary.
Descrição
Palavras-chave
lei complementar n° 105 de 2001 , sigilo bancário , autorização judicial , inconstitucionalidade , bank secrecy , judicial authorization , unconstitutionality , supplementary law no. 105/2001