Aspectos legais do dever da quebra do sigilo fiscal de autos de infrações envolvendo transações realizadas através de PIX

Abstract

This paper aims to analyze the legal aspects of the State's duty in tax inspection and the limits of tax secrecy breach in infraction proceedings involving transactions carried out via PIX. It begins by defining tax secrecy under Brazilian law, examining its legal nature, constitutional foundation, and infra-constitutional regulation. Then, it addresses the relativization of this secrecy in the context of tax inspection, highlighting the conditions that authorize its breach, the necessary procedures, and relevant case law. This research, primarily bibliographic and documental in nature, is based on the analysis of legislation, legal doctrine, and judicial decisions, aiming to understand the regulatory framework and practical challenges faced by tax authorities in monitoring digital financial operations. Finally, it discusses the balance between effective tax enforcement and the protection of taxpayers’ fundamental rights, especially regarding data privacy and individual guarantees.