EXCHANGE OF TAX INFORMATION AND THE RIGHT TO DATA SECRECY FROM A DOMESTIC AND INTERNATIONAL PERSPECTIVE:

ANALYSIS IN THE LIGHT OF THE REQUIREMENTS SET BY THESTF IN PRECEDENTS OF 2016

Abstract

The international automatic exchange of information for tax purposes is a reality whose applicability is growing exponentially, also due to efforts to counter abusive tax practices. The Brazilian position in the global scenario of automatic exchange of information, beyond what is simply stated in the international commitments undertaken by the country, cannot disregard the examination of the decisions rendered by the STF in 2016 on the constitutionality of the tax authorities’ access to taxpayers’ financial data. Through the theoretical reconstruction of these 2016 decisions, this study aims to demonstrate that the constitutional rule that conveys the right to privacy and data secrecy was overcome under a specific reasoning, as well as established specific requirements. Building on this conclusion, this article argues that only upon strict compliance with such requirements is it possible for Brazilian authorities to exchange tax and financial data of individuals and companies resident in Brazil with other countries.