A flexibilização do sigilo bancário como instrumento de fiscalização tributária: Limites e possibilidades no ordenamento jurídico brasileiro

Abstract

This paper analyzed the flexibilization of bank secrecy as a tool used by the Tax Administration to combat tax evasion, investigating the legal limits and possibilities of this practice in the Brazilian legal system. The research was based on the deductive method, through bibliographic and documentary analysis, focusing on the Federal Constitution, Complementary Law No. 105/2001, and the National Tax Code, in addition to decisions of the Federal Supreme Court. According to Amaro, effective tax supervision required access to banking data, provided that fundamental rights were preserved. The Supreme Court, in the judgment of RE 601.314/SP, considered the transfer of banking information to the Federal Revenue without prior judicial authorization to be constitutional, provided that legal safeguards and privacy rights were respected. According to Torres, the State's action sought to balance tax efficiency with the protection of individual liberties. The study concluded that the flexibilization of bank secrecy was admissible when based on legality, proportionality, purpose, and legal certainty, representing a legitimate instrument for improving tax justice and combating tax evasion. Thus, the measure was deemed compatible with the Democratic Rule of Law, when applied with caution, institutional control, and in accordance with constitutional guarantees.