SIGILOS BANCÁRIO E FISCAL NO BRASIL: FUNDAMENTO CONSTITUCIONAL, HISTÓRICO LEGISLATIVO E PRECEDENTES JUDICIAIS / Bank secrecy and tax confidentiality in Brazil: constitutional basis, legislative history and judicial precedents.

Resumo

RESUMO: Este trabalho discute a possibilidade de transferência de dados bancários do contribuinte ao fisco, a partir do estudo sobre a constitucionalidade da Lei Complementar n. 105/2001, que disciplina o acesso do fisco às informações bancárias dos contribuintes, analisando a doutrina, a legislação e a jurisprudência brasileiras à luz do dever fundamental de pagar tributos. Discorre sobre os conceitos de sigilo bancário e fiscal e a evolução histórica do sigilo fiscal no Brasil e analisa o caráter instrumental dos tributos no Estado Democrático de Direito, especialmente pela análise dos julgados do Supremo Tribunal Federal a respeito do tema.

ABSTRACT:This paper presents the discussion about the possibility of bank data transfer from the taxpayer to tax authorities through the study on the constitutionality of Supplementary Law No. 105/2001, which regulates the tax authorities’ access to bank information of taxpayers, analyzing the doctrine, legislation and the Brazilian jurisprudence out of the fundamental duty to paying taxes. First, it discusses the concept of banking and tax secrecy and the historical evolution of tax secrecy in Brazil. Then, it analyzes the fundamental duty to paying taxes, emphasizing the instrumental nature of the taxes in the democratic rule of law, since it must perform the materialization of equality through the identification of the paying tax ability of every citizen. Finally, it was conducted a study of existing discussions of the Supreme Court on the matter.