A quebra de Sigilo Bancário na Persecução Penal e o Princípio da Reserva de Jurisdição: análise do julgamento do RE 1.055.941-SP

Abstract

The present work aims to describe in detail the procedure of breaking bank secrecy in criminal prosecution, as well as to analyze the collision between the constitutionally protected collective fundamental rights and the individual rights related to the privacy of the investigated in the course of state persecutory activity. It is noteworthy that in the factual situation above, when there is a conflict between fundamental rights, some essential criteria should be analyzed to weigh and resolve the equation efficiency versus guarantee. For this purpose, in the course of the present study it will be presenting a historical panorama, conceptualization, pertinent national and international laws, doctrinal and jurisprudential understandings as well as the factors and situations that must be considered in order to decree the breach of confidentiality and also which authorities have competence to do so. The study will have as its central objective the recent analysis of the decision of Federal Court of Justice in the judgment in Extraordinary Appeal No. 1,055,941 / SP with general repercussion of the theme 990. The tools and procedures used by the national fiscal and investigative institutions in the fight against criminal organizations will also be analyzed whom use the right to secrecy to carry out illegal activities. Therefore, the present study is necessary to answer several questions related to the subject, as well as if there is a need to reserve jurisdiction in the procedure of breaking bank secrecy for the sharing of confidential information between the anti-money laundering agencies and the tax authorities.