Representação fiscal para fins penais, tratamento de dados e proteção de dados pessoais de contribuintesanálise da constitucionalidade do artigo 16 da Portaria da Receita Federal do Brasil no 1.750/2018

Resumo

This work aimed to analyze the handling of personal data by the Brazilian Federal Revenue, which publicly publishes a list of taxpayers associated with Fiscal Representations for Criminal Purposes sent to the Federal Public Prosecutor's Office. Through an analysis of the effects on the legal framework of the fundamental right to personal data protection, introduced by Constitutional Amendment No. 115/2022, as well as the data protection regulations applied to public data processing outlined in the General Data Protection Law, a thorough examination of the legality regarding the possibility of publishing the list was conducted. This list is specified in Article 16 of Ordinance No. 1,750/2018 of the Brazilian Federal Revenue. Precedents from the Supreme Federal Court were also analyzed to consider, in addition to normative aspects, the judicial position of the Brazilian Supreme Court regarding the handling of personal data in the execution of public policies. Finally, foreign precedents related to factual cases similar to those in Brazil were examined to establish parameters, potentially applicable to Brazil.

Ficha do documento

Tipo

Outro

Ano

2023

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/34743

Temas

Políticas PúblicasFinanças PúblicasDados

Palavras-chave

Tratamento de dados pessoaisDireito fundamentalLGPDContribuinteReceita federal do BrasilRepresentação fiscal para fins penaisObrigações tributáriasPersonal data processingFundamental rightTaxpayerBrazilian Federal RevenueFiscal representation for criminal purposesTax obligationsDireitoProteção de dadosObrigação tributáriaBrasil. Secretaria da Receita Federal