Direitos fundamentais, privacidade, intimidade, sigilos bancário e fiscal e o consenso internacional

Abstract

The modern Tax State seeks to efficiently raise taxes in order to finance public needs. To achieve this goal, especially to enforce the principle of ability to pay, it is necessary that the tax authorities have access to information from taxpayers, individuals or corporations, especially banking information. Complementary Law 105/2001, which regulates access to bank information by tax authorities, and issues related to intimacy and privacy, as well as its constitutionality are considered in this work to clarify the most important points of the issue. It is understood that there is no constitutional basis for bank secrecy against the tax administration, occurring actually a transfer of the secrecy to tax administration (tax confidentiality). Exchange of information is now essential for auditing international transactions. The international standard for exchange of information for tax purposes established by the Global Forum, to which Brazil is member, is that bank secrecy is not a barrier to the tax authorities. This paper also verifies the consequences of a declaration of unconstitutionality of the LC 105/2001 by the Brazilian Supreme Court.