O sigilo fiscal e a transparência das informações das grandes empresas

Abstract

The purpose of this study is to meet contemporary demands for access to information. Some questions are increasingly emerging within society: after all, is it right that we cannot have access to third-party tax information, with the exception of that whose disclosure is permitted by law? Is this prohibition so broad as to restrict the right to access information? How should the rule governing tax secrecy be interpreted? All these questions lead us to one: what is the real dimension of the scope of tax secrecy protection? Based on a research problem, inspired by the Starbucks case, and restricted to the perspective of secrecy related to the disclosure of certain information to any third parties, studies were carried out on the concepts and foundations of tax secrecy, as well as on the current interpretation of article 198 of the CTN, considering doctrinal positions, of Tax Administrations, relevant legislation, and administrative and judicial precedents. Based on this research information, a new interpretation was proposed (“the interpretation that should be”) more aligned with the contemporary context. Initially, an abstract interpretation was carried out, oriented to the text, the context, and the purpose of the standard, to, in a subsequent and inseparable moment, proceed to the concrete interpretation, in light of the facts challenged by the research problem, related to collection, the tax burden and effective rate of a large company. As a result, the hypothesis that was confirmed was that such information is not prohibited from disclosure.