Título: | CONSTITUTIONAL RULES AND COLLISION OF FUNDAMENTAL RIGHTS: DISCLOSURE OF THE BANK SECRECY FOR THE FISCAL AUTHORITY | ||||||||||||||||||||||||||||||||||||
Autor: |
SAYONARA GONCALVES DA SILVA MATTOS |
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Colaborador(es): |
GISELE GUIMARAES CITTADINO - Orientador |
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Catalogação: | 27/DEZ/2004 | Língua(s): | PORTUGUESE - BRAZIL |
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Tipo: | TEXT | Subtipo: | THESIS | ||||||||||||||||||||||||||||||||||
Notas: |
[pt] Todos os dados constantes dos documentos são de inteira responsabilidade de seus autores. Os dados utilizados nas descrições dos documentos estão em conformidade com os sistemas da administração da PUC-Rio. [en] All data contained in the documents are the sole responsibility of the authors. The data used in the descriptions of the documents are in conformity with the systems of the administration of PUC-Rio. |
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Referência(s): |
[pt] https://www.maxwell.vrac.puc-rio.br/projetosEspeciais/ETDs/consultas/conteudo.php?strSecao=resultado&nrSeq=5843&idi=1 [en] https://www.maxwell.vrac.puc-rio.br/projetosEspeciais/ETDs/consultas/conteudo.php?strSecao=resultado&nrSeq=5843&idi=2 |
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DOI: | https://doi.org/10.17771/PUCRio.acad.5843 | ||||||||||||||||||||||||||||||||||||
Resumo: | |||||||||||||||||||||||||||||||||||||
The coexistence of valuables and several interests in the
current societies demand that the legal system will not
make any movement on account of rules that have been
established by one-sided only, or on account of values
that are absolute. In Brazil, the Constitution that
assures the right to intimacy (privacy s right),
considered by the doctrine and by the jurisprudence as a
ground of the bank secrecy, establishes that it is
facilitated to the tax administration, specially to onfer
effectiveness to the principle of the economic capacity of
the taxpayers, to identify, respected the individual
rights and the law terms, the assets, their incomes and
their economic activities, being forbidden to attribute
different treatment to those who are found under an
equivalent situation. Moreover, the fact that the
financial institutions are being used for illegal purposes
is undeniable, serving as a way for the performance of
crimes such as money laundering and foreing currency s
evasion, which combat has been intensified as much as in
Brazil as in the world scenery. In this process, the
tension between the public interest raises, to obtain from
the fiscal authority, the data that can prove the
performance of illegal acts and that can provide the
realization of the isonomy principles and of the tax-
paying ability, as well as the protection needed of the
individual private sphere, object of this present work.
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