A Relação Entre O Sigilo Bancário E a Fiscalização Tributária No Combate a Sonegação Fiscal
Year: 2025
Type: article
Abstract: Banking secrecy is a central topic in Brazilian legal debate, involving the need to balance the protection of fundamental privacy rights with tax efficiency. This study analyzed the evolution of case law from the Brazilian Supreme Federal Court (STF) and the Superior Court of Justice (STJ), highlighting proportionality, reasonableness, and justification criteria that guide the tax authorities and protect taxpayers. The review of judicial decisions revealed that banking secrecy, although not absolute, can only be lifted in exceptional, well-justified cases. The research concluded that building a clear jurisprudential framework is essential to ensure both legal certainty and effective tax oversight.
Source: LUMEN ET VIRTUS
Author: André Marcos Carvalho Pereira
Language: English
Topic: Brazilian Legal Issues
Subfield: Law
Field: Social Sciences
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W4416434252