Ao Ministério Público da União e à Receita Federal Brasileira, tudo?: uma análise crítica à lei complementar 105 de 2001 como possível meio de coibir o crime de sonegação fiscal
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The central objective of this final paper is to conduct a critical analysis of the Supplementary Law 105/01- which authorizing the Federal Revenue of Brazil to break the bank secrecy of taxpayers, based on evidence of possible omissions, fraud and simulations- as a way to fight against tax evasion. From this analysis, we will test the hypothesis that no public official may determine the breach of banking information of a taxpayer without the prior permission of the Judiciary. The article has three parts. At first, the main concepts involving bank secrecy and the possible exceptions to breach this are described and discussed. From the conceptual exam, we will study the correlation of this subject with the fight against tax evasion and the affirmation of the principle of fiscal transparency into the international community. In the last part, we are called to study the opinion of the Supreme Court for this theme. The conclusion we reach is that public officials can not obtain such information without a prior permission of a judge. However the subject of thus final paper is very old, it`s still controversial to the jurists`opnions and jurisprudence. Also the change in the composition of the Supreme Court of Brazil, from 2010 to 2015, can indicate a change in the judicial precedents of that topic.