O direito ao sigilo bancário e sua relativização frente à administração tributária brasileira

Abstract

This research work has as principal subject the supposition protection of the privacy through the bank secrecy, whose restriction in the Brazilian Tributary Administration has been questioned, especially, now with the edition of the Complementary Law nº 105/2001. We start from the notion that the Brazil is a Fiscal State and searches in the tributes, his primordial font of financial recourses, the way to support the consecution and maintenance of different activities consecrated in The Federal Constitution of 1988. But with the conflict of the norms with the same hierarch, right to privacy and right to tax, it is necessary to use the technique of the ponderation of the interests to restrict it in the name of the public interest, supported by the principle of the proportionality usually used by the Supremo Tribunal Federal.