The Dispute between the Right to Forget and the Right to Collect in the Virtual Environment

Abstract

The object of this research is to verify if there is a possibility that the tax authorities have access to taxpayers’ information, including those who have died, contained in digital databases, in order to guarantee the rights to inspection and collection belonging to the State. To this end, it begins by bringing the current definition of the right to be forgotten and the extent of its application, so that the tendency among the doctrine is to say that it is aimed at the right to privacy, although it is not strictly prescribed in any rule of the law. juridical order, being, in fact, construction derived from the systemic interpretation, which made the Supreme Federal Court to decide for the inexistence of the referred right, with respect to the freedom of expression and information. Subsequently, the right of the tax authorities to credit is analyzed and that although the collection and inspection are essential to the existence of a Democratic State of Law, these rights are relative and can only overcome the right to be forgotten in very specific cases.