O fisco paulista e a violação da garantia constitucional ao sigilo: uma análise da operação cartão vermelho

• Autor(a) principal: Passos, Daniel Teixeira de Figueiredo
• Data de Publicação: 2013
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/34333
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Garantia constitucional; Sigilo; Fiscalização; Violação; Constitutional guarantee; Secrecy; Surveillance; Violation

The Government has, among its primary duties, the function to supervise the collection of taxes. Obtaining information from taxpayers to the exercise of this function has been the subject of ongoing discussions on the Judiciary regarding the limit imposed by the constitutional rule of secrecy. Complementary Law No. 105/01 brought the legal possibility of a new breach of bank secrecy of taxpayers who are not required by the Constitution of 1988. Taking advantage of a mistaken interpretation and application of this new possibility, the Public Administration of São Paulo violated the secrecy of the ICMS taxpayers even before the initiation of administrative proceedings to compel credit card companies to send information about the operations performed on commercial property. The Operação Cartão Vermelho, as it became known, resulted in an increase in revenues, issuance of hundreds of thousands of tax assessments for state tax evasion and is still the subject of litigation away from a consolidated and peaceful decision. It is essential to understand the legal aspects foreseen in order to better analyze the constitutional right to confidentiality, the case brought by LC nº 105/01 and Operação Cartão Vermelho