This study aims to analyse the derogation of bank secrecy by Tax Authorities, when in the performance of supervision duties. The derogation of bank secrecy by Tax Authorities, while seeking to combat fraud and tax evasion and ensuring public interests of tax collection, imposes concerns to principles constitutionally protected, namely those related to the taxpayer’s private life. In the recent past, Tax Authorities’ power has been increasing in order to access taxpayers personal and financial data, as a result of legislative evolution. The evolution gave origin to the present derogation model, in which the Tax Authority can have access to those data by mere administrative decision, or in other words, without the need for judicial authorization and without the taxpayer’s consent. These legislative changes are mostly influenced by the international and European tendency in favour of tax transparency mechanisms in order to fight fiscal fraud and tax evasions. Thus, there is a need to establish an adequate balance between constitutional principles that protect fundamental private interests of individuals and bank secrecy and those that constitute the main reasons for its derogation and finally the need, internationally imposed, to promote cooperation between countries in order to find out whether the contemporary model of derogation is the most suitable to match all those interests.
Date of Award | 28 Sept 2020 |
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Original language | Portuguese |
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Awarding Institution | - Universidade Católica Portuguesa
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Supervisor | Rui M. S. C. Morais (Supervisor) |
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- Bank secrecy
- Derogation
- Tax authority
A derrogação do sigilo bancário para efeitos fiscais
Baptista, C. I. F. (Student). 28 Sept 2020
Student thesis: Master's Thesis