Freedom of information and bank secrecy: the debate on the constitutionality of transferring bank account information to the tax administration

• Autor(a) principal: Laks, Larissa Rodrigues
• Data de Publicação: 2017
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista do Direito Público
• Texto Completo: https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/24184
• topic: Bank secrecy and fiscal secrecy. Privacy and public interest. Constitutionality of the Supplementary Law nº 105 /2001. Influences of Comparative Law.; Sigilo bancário e sigilo fiscal. Privacidade e interesse público. Constitucionalidade da Lei Complementar nº105/2001. Influências do Direito Comparado.

This research analyzes bank secrecy and its connection to the constitutionality of the supplementary law no. 105/2001, which gives tax authorities direct access to bank account information through the commencement of administrative proceedings without the need for judicial permission. Within this context, this paper explores the ongoing debate of possible conflicts of the right to privacy and bank secrecy with public interest, which is represented by tax officials. Sequentially, this paper discusses the possible tendencies related to this theme in international treaties that Brazil has ratified and comparative law.