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Fatca and its key provisions and the issues of its application in Peru / El régimen Fatca y sus principales aristas de aplicación en el PerúSheppard Castillo, Karen 10 April 2018 (has links)
As an answer to the international tax evasion problem, the U.S. Congress issued the Foreign Account Tax Compliance Act – Fatca. This Act aims to promote tax compliance among citizens and U.S. residents holding foreign bank accounts. To this effect, Fatca requires Foreign Financial Institutions to enter into an agreement with the Internal Revenue Service (IRS) to provide the IRS information about the identity and the status of the bank accounts held by US persons. Entities not willing to enter into an agreement with the IRS will be subject to a 30% withholding on U.S. sourced income regardless of whether the income is tax exempt. The application of this Act in our country brings a lot of concern regarding some issues, such us extraterritoriality, bank secrecy, the application of civil and criminal law. Since the effective date of implementation of Fatca is July 1, 2014, we understand that an official opinion concerning these issues and the possibilityto enter into an Intergovernmental Agreement with the U.S. government will be forthcoming in the following months. / Como respuesta al recurrente problema de evasión fiscal internacional, el Congreso de los Estados Unidos emitió la Ley de CumplimientoTributario de Cuentas Extranjeras (Foreign Acccount Tax Compliance Act, comúnmente conocida por sus siglas Fatca). Dicha ley tiene por objeto promover el cumplimiento tributario de ciudadanos y residentes de Estados Unidos que son titulares de cuentas bancarias en el exterior, dado su sistema fiscal basado en residencia y ciudadanía. A través de Fatca, se invita a las entidades financieras locales a suscribir un acuerdo con la Administración tributaria de Estados Unidos, mediante el cual se comprometan a brindar información acerca de las cuentas cuyos titulares son ciudadanos o residentes de dicho país bajo apercibimiento de sanción. La aplicación de esta norma en nuestro paísgenera muchas preguntas relativas a su naturaleza, su extraterritorialidad, su vulneración del derecho bancario, civil y penal, y demás aristas. Su inminente aplicación, el 1 de julio de 2014, genera un clima de especial interés a la espera de un pronunciamiento oficial de las autoridades locales. Definitivamente, la importancia de Fatca reside en que marca una nueva etapa respecto de los anteriores sistemas de intercambio de información que podría revolucionar la forma de administrar los impuestos.
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Intervenção judicial na política tributária do sigilo bancárioFortaleza, Érica Feitosa January 2005 (has links)
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Previous issue date: 2005 / Pretende-se, neste trabalho, tratar da intervenção do judiciário em políticas públicas,
analisando o caso da política tributária de fiscalização a partir de informações protegidas pelo
sigilo bancário. Parte-se do pressuposto inicial de que, além dos Poderes Executivo e
Legislativo, ao contrário do que pensa a maior parte das pessoas, também o Poder Judiciário
participa da conforma ção e implementação das políticas públicas. O objetivo central é analisar
como as decisões judiciais modificam os resultados da política implementada a respeito do
acesso, pelo fisco, às informações financeiras, e determinam inovações no seu
encaminhamento. A política do sigilo bancário envolve decisões a respeito de valores que se
contrapõem: de um lado, a privacidade e a intimidade - valores constitucionais de primeira
ordem, cuja preservação deve ser assegurada pelo Poder Judiciário e de outro, o combate à
sonegação fiscal pelo Estado (interesse prioritário dos governos). A evasão fiscal, além de
gerar injustiça fiscal e agravar o problema da concentração de renda, diminui os recursos que
seriam utilizados para promoção do bem público. Através de retrospecto histórico, busca-se
contextualizar a evolução da intervenção judicial em políticas públicas, o tratamento de
conflitos pelas sociedades e a apropriação dessa atividade pelo Estado. São analisados os
acórdãos de decisões do STF que referem a expressão sigilo bancário, a partir da edição do
primeiro Código Comercial brasileiro, em 1850, fixando-se a análise nos casos relativos à
utilização, pela administração tributária, das informações por ele preservadas, a partir do que
são extraídas as inferências e conclusões pertinentes. / Salvador
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O direito ao sigilo bancário e sua relativização frente à administração tributária brasileiraCavalcante, Marcos Torres 08 February 2007 (has links)
This research work has as principal subject the supposition protection of the privacy
through the bank secrecy, whose restriction in the Brazilian Tributary Administration has been
questioned, especially, now with the edition of the Complementary Law nº 105/2001. We start
from the notion that the Brazil is a Fiscal State and searches in the tributes, his primordial font
of financial recourses, the way to support the consecution and maintenance of different
activities consecrated in The Federal Constitution of 1988. But with the conflict of the norms
with the same hierarch, right to privacy and right to tax, it is necessary to use the technique of
the ponderation of the interests to restrict it in the name of the public interest, supported by the
principle of the proportionality usually used by the Supremo Tribunal Federal. / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Esta dissertação tem como tema central a suposta proteção da intimidade e da vida
privada dada através do sigilo bancário, cuja relativização frente à administração tributária
brasileira tem sido muito questionada, especialmente, a partir da edição da Lei Complementar
n.º 105/2001. Partimos da noção de que o Brasil é um Estado Fiscal e como tal busca nos
tributos, sua fonte primordial de recursos financeiros, o meio para financiar a consecução e
manutenção das mais diversas atividades consagradas na Constituição Federal de 1988. Ocorre
que diante do conflito de normas de igual hierarquia, direito à privacidade e à tributação
enquanto bem jurídico igualmente tutelado por norma constitucional, faz-se necessária a
utilização da técnica da ponderação de interesses para relativizá-lo em nome do interesse
público, apoiada no princípio da proporcionalidade largamente utilizado pelo Supremo Tribunal
Federal.
Palavras-chave: sigilo bancário, privacidade, tributação.
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O sigilo bancário brasileiro face à nova regulamentação americana Foreign Account Tax Compliance Act - FATCAHolzmann, Deia Virginia Tidei 10 March 2016 (has links)
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Previous issue date: 2016-03-10 / In light of the globalization we are facing a new reality of global interconnections
which act as a central power transforming the international judicial relationships.
Some countries have enacted regulations with extraterritorial effects as the
Foreign Account Tax Compliance Act (FATCA), which establishes the sharing
of information protected by bank secrecy which constitutes fundamental rights
pursuant to the terms of the Brazilian Constitution. The proposal of the present
work is to conduct an analysis of the Brazilian judicial system vis a vis the
obligations established by the Foreign Account Tax Compliance Act (FATCA) in
order to explore possible conflicts between the American regulation and the
Brazilian laws with emphasis in the review of the fundamental rights guaranteed
by the Brazilian Constitution. In the present work the topics covered are related
to the historic and conceptual evolution of the bank secrecy and its insertion in
the Brazilian law, the concept of the Foreign Account Tax Compliance Act
(FATCA) and brief analysis of the Intergovernmental Cooperation Agreement
(IGA) executed between Brazil and the United States of America,
considerations on individual rights and guarantees protected by the Brazilian
regulation and conclusion about the treatment of bank secrecy in Brazil / Em face da globalização nos vemos diante de uma nova realidade de
interconexões globais que atuam como força motriz transformadora das
relações jurídicas internacionais.
Alguns países têm promulgado regulamentações com alcance extraterritorial,
como no caso do Foreign Account Tax Compliance Act (FATCA), que
determina o compartilhamento de informações protegidas por sigilo bancário
que constituem direito fundamental nos termos da Constituição Federal
brasileira de 1988. A proposta do presente trabalho é realizar uma análise do
sistema jurídico brasileiro vis-à-vis as obrigações estabelecidas pelo Foreign
Account Tax Compliance Act (FATCA) de forma a abordar possíveis confrontos
entre esta regulamentação americana e as leis brasileiras, com ênfase na
análise dos direitos fundamentais assegurados pela Constituição Federal de
1988. Na presente dissertação são abordados temas referentes a evolução
histórica e conceitual do sigilo bancário e sua inserção no direito brasileiro,
conceituação jurídica do Foreign Account Tax Compliance Act (FATCA) e breve
análise do Acordo de Cooperação Intergovernamental (IGA) firmado entre o
Brasil e os Estados Unidos da América, considerações acerca os direitos e
garantias individuais tutelados pela regulamentação brasileira e conclusão
acerca do tratamento do sigilo bancário no Brasil
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[en] THE BRAZILIAN SECURITIES AND EXCHANGE COMMISSION (CVM) AND BANKING SECRECY INTO YHE BRAZILIAN CONSTITUTION: BALANCE BETWEEN THE RIGHT TO PRIVACY AND THE DUTY TO PROTECT THE SAVINGS FROM THE GENERAL PUBLIC / [pt] A CVM E O SIGILO BANCÁRIO NA CONSTITUIÇÃO BRASILEIRA: ENTRE O DIREITO À PRIVACIDADE E O DEVER DE PROTEÇÃO À POUPANÇA POPULARPAULO FERREIRA DIAS DA SILVA 25 October 2016 (has links)
[pt] A Comissão de Valores Mobiliários (CVM) é a entidade estatal que regula
o mercado de valores mobiliários brasileiro (MVM). Tal função abrange uma
ampla gama de ações, dentre as quais a edição e a promoção do cumprimento de
normas incidentes sobre as atividades econômicas desenvolvidas no MVM, a
apuração das infrações a essas normas e a aplicação de penalidades ao final do
curso de processos administrativos. Algumas dessas infrações administrativas
também configuram crimes na legislação brasileira. Trata-se de ofertas irregulares
de investimentos ao público em geral, usos de informação privilegiada,
modalidades de fraude ou manipulação de preços, sempre envolvendo a emissão e
a negociação de valores mobiliários. Não raro, a definição da autoria dessas
infrações, que de tão graves configuram crimes, depende da análise de dados
relacionados à movimentação financeira de pessoas, físicas ou jurídicas,
investigadas pela CVM. A possibilidade de acesso a dados dessa natureza foi
examinada pelo Supremo Tribunal Federal (STF) à luz do disposto no inciso XII
do artigo quinto da Constituição Brasileira, dispositivo que consagra o sigilo de dados,
mas também prevê o seu afastamento, desde que por ordem judicial, nas
hipóteses e na forma que a lei estabelecer para fins de investigação criminal ou
instrução processual penal. Ao debruçar-se sobre essa realidade, a presente
dissertação procura verificar se o afastamento ou a inaplicabilidade do sigilo que
protege a movimentação financeira das pessoas, a chamada quebra de sigilo
bancário, quando destinada a espancar dúvidas sobre a autoria de infrações graves
investigadas pela CVM, é juridicamente sustentável. Com esse intuito, esboça
uma interpretação da Constituição Brasileira inspirada em princípios
constitucionais universais e na moderna doutrina do direito civil constitucional
europeu. / [en] The Brazilian Securities and Exchange Commission (CVM) is the entity
responsible to Securities market s regulation. For this function is needed a wide
range actions, such as the edition and promotion the compliance with rules about
the economic activities carried out in the securities market, investigation of
violations of these rules as well the application of penalties in the ending of an
administrative proceeding. Some of these administrative violations should also be
characterized as a crime into the Brazilian Law. It is irregular investments offering
for the general public, use of inside information and types of fraud or price
manipulation, always in issuing and trading securities. It is not uncommon to the
definition of authorship, so serious that configures such a crime, to depend of data
collection and analysis regarding financial activities from individuals or entities
submitted to a CVM investigation. The possibility to collect data regarding
financial activities had been submitted to the Brazilian Supreme Court of Justice
(STF) in the light of article fith, item XII, of the Brazilian Federal Constitution, that
establishes the Data Secrecy protection, but also provides its deviation, however
by court order, in hypothesis and under the rules established for the criminal
investigation or criminal proceeding s instructions. When looking at this reality,
the present thesis intends to verify if the inapplicability of the secrecy that protects
the financial activities from individuals or entities, called breach of banking
secrecy, when intended to repel doubts about the authorship of serious offenses
that are being investigated by CVM, is legally sustainable. Thus, it delineates an
interpretation of the Brazilian Federal Constitution equally inspired in
constitutional law universal principles and by the modern civil constitutional law
european doctrine.
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A flexibilização do sigilo bancário e a efetividade dos sistema público de escrituração digital - Sped.Silva, Leonardo Lins e 08 August 2017 (has links)
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Previous issue date: 2017-08-08 / The Public Digital Bookkeeping System - SPED is the new tool available to companies to fulfill their ancillary obligations, all in an exclusively digital environment. This is the new paradigm of ancillary obligations, a sign of the abandonment of physical media by the adoption of digital media, a corollary of the necessary adaptation to technological innovations, to the web world. With the implementation of the SPED project and then of its various modules, it was established the duty to fulfill the business requirements strictly by the digital route. SPED, therefore, represents the most modern in the field of business bookkeeping, consisting of an important instrument in the fight against tax evasion, cost reduction, simplification of ancillary obligations, among other benefits. It is essential, therefore, the study of SPED as the central theme and in the perspective of this, the Instrumental Duties or Accessory Tax Obligations, Digital Certificates and the Brazilian Public Key Infrastructure (ICP-Brasil), and Flexibilization of Banking Secrecy in Brazil. With regard to the methodology applied in the research can be classified as being of the qualitative, applied and explanatory type, being the methods used the bibliographic, the documentary and the case study. The latter consisting of the analysis of the entire content of judgment, votes and shorthand notes of the joint judgment of the Direct Unconstitutionality Actions of No. 2,390; 2.386; 2,397; And Extraordinary Appeal No. 601,314 - São Paulo, with general acknowledged repercussion, where the constitutionality of Articles 5 and 6 of Complementary Law 105/2001 and respective Decrees of No. 4489/2002 and 3724/2001 were declared. The judgment can be classified as being the leading in case of bank secrecy in Brazil and its study arose from the need to analyze the impacts of this decision in SPED. Thus, the result was that access to taxpayers' financial information, regardless of judicial authorization, is not only a measure aligned with the international commitments assumed by Brazil, it is essential to ensure greater effectiveness in the inspection And collection of taxes, reduce costs and time with compliance with ancillary obligations, inhibit the practice of crime of tax evasion, money laundering, evasion of foreign exchange and criminal organization, as well as affirm the effectiveness of SPED in Brazil. / O Sistema Público de Escrituração Digital – Sped é a nova ferramenta à disposição das empresas para o cumprimento de suas obrigações acessórias, tudo em um ambiente exclusivamente digital. Trata-se do novo paradigma das obrigações acessórias, marca do abandono dos suportes físicos pela adoção de suportes digitais, corolário da necessária adaptação às inovações tecnológicas, ao mundo web. Com a implementação do projeto Sped e em seguida de seus vários módulos, firmou-se o dever de cumprimento das exigências empresariais estritamente pela via digital. O Sped, portanto, representa o que há de mais moderno no âmbito da escrituração empresarial, consistindo em importante instrumento no combate à sonegação fiscal, redução de custos, simplificação das obrigações acessórias, entre outros benefícios. É essencial, portanto, o estudo do Sped como tema central e, na perspectiva deste, dos deveres instrumentais ou obrigações acessórias tributárias, dos certificados digitais e da Infraestrutura de Chaves Públicas Brasileira (ICP-Brasil), e da flexibilização do sigilo bancário no Brasil. Com relação à metodologia aplicada na pesquisa, pode-se classificar como sendo do tipo qualitativa, aplicada e explicativa, sendo os métodos utilizados o bibliográfico, o documental e o estudo de caso. Esse último consistente na análise do inteiro teor de acórdão, votos e notas taquigráficas do julgamento em conjunto das ações diretas de inconstitucionalidade de nº: 2.390; 2.386; 2.397; e 2859, e do Recurso Extraordinário nº 601.314 - São Paulo, com repercussão geral reconhecida, onde fora declarada a constitucionalidade dos artigos 5º e 6º da Lei Complementar nº 105/2001 e respectivos decretos de nº 4489/2002 e 3724/2001. O julgamento pode ser classificado como sendo o leading in case do sigilo bancário no Brasil, e seu estudo decorreu da necessidade de se analisar os impactos dessa decisão no Sped. Com isso, o resultado a que se chegou foi que o acesso às informações financeiras dos contribuintes pelas administrações tributárias, independentemente de autorização judicial, para além de ser uma medida alinhada com os compromissos internacionais assumidos pelo Brasil, é imprescindível para garantir maior efetividade na fiscalização e arrecadação de tributos, reduzir os custos e o tempo com o cumprimento de obrigações acessórias, inibir a prática de crime de sonegação fiscal, lavagem de dinheiro, evasão de divisas e organização criminosa, bem como afirmar a efetividade do Sped no Brasil.
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Le secret bancaire et l'entraide internationaleGourramen, Meriem 10 1900 (has links)
Parmi les indicateurs de la mondialisation, le secret bancaire est au centre d'un débat animé en ce moment historique, caractérisé par la globalisation de l'économie, les exigences de sécurité croissantes, l'urgence de la lutte contre le blanchiment des capitaux provenant d’activités criminelles et l’internationalisation expansive des réseaux bancaires. La tendance vers le renforcement de la coopération internationale, met en discussion la forte sauvegarde du secret bancaire de plusieurs pays. La question dirimante est plutôt claire. Il s'agit, effectivement, de savoir jusqu'à quel point le secret, dans sa conception la plus inextensible et inflexible, devient par contre un instrument décisif pour contourner les règles communes,faire une concurrence déloyale sur les marchés et assurer des véritables crimes, par exemple de type terroriste. Pour faire évoluer les situations jugées problématiques, la démarche parallèle des trois organismes BÂLE, l’OCDE puis le GAFI est d’autant plus significative, qu’elle a été inspirée par les préoccupations exprimées au sein du G7 sur les dangers que présenteraient pour l’économie internationale certaines activités financières accomplies sur et à partir de ces territoires. L’ordre public justifie aussi la mise en place de mesures particulières en vue d’enrayer le blanchiment des capitaux provenant du trafic des stupéfiants. Selon les pays, des systèmes plus ou moins ingénieux tentent de concilier la nécessaire information des autorités publiques et le droit au secret bancaire, élément avancé de la protection de la vie privée dont le corollaire est, entre autres, l’article 7 et 8 de la Charte canadienne des droits et libertés et l’article 8 de la Convention européenne de sauvegarde des droits de l’homme et des libertés fondamentales du citoyen, et donc de l’atteinte à ces libertés. Nous le verrons, les prérogatives exorbitantes dont bénéficient l’État, l’administration ou certains tiers, par l’exercice d’un droit de communication et d’échange d’information, constituent une véritable atteinte au principe sacré de la vie privée et du droit à la confidentialité. Cette pénétration de l’État ou de l’administration au coeur des relations privilégiées entre la banque et son client trouve certainement une justification irréfutable lorsque la protection est celle de l’intérêt public, de la recherche d’une solution juridique et judiciaire. Mais cela crée inévitablement des pressions internes et des polémiques constantes,indépendamment de l’abus de droit que l’on peut malheureusement constater dans l’usage et l’exercice de certaines prérogatives. / Among the indicators of globalization, banking secrecy is currently at the centre of a historic and heated debate over the globalization of the economy, growing security requirements, the urgency of the fight against the laundering of funds from criminal activities and the expansive
globalization of banking networks. The trend toward strengthening international cooperation calls into question the firm safeguarding of banking secrecy in several countries. The telling question is quite clear: it essentially involves knowing how far secrecy in its most restricted and
inflexible form nevertheless becomes a decisive instrument in bypassing common rules, making for unfair competition in the markets and ensuring real crimes: terrorism, for instance . In the development of situations considered problematic, the parallel approach of the three organizations, the Basel Committee, OECD and FATF, is all the more significant for having been inspired by the concerns expressed within the G7 about the dangers to the international economy presented by certain financial activities performed on and from these territories. Public order also justifies the implementation of dedicated measures to curb the laundering, of funds from drug trafficking. Depending on the country, more or less ingenious systems attempt to reconcile the necessary informing of the public authorities and the right to banking secrecy, an advanced element in the protection of private life, the upshot of which are, among others, Articles 7 and 8 of the Canadian Charter of Rights and Freedoms and Article 8 of the European Convention for the Safeguarding of Citizens’ Human Rights and Fundamental Liberties, and the corresponding breach of these liberties. As we shall see, the exorbitant prerogatives the State, the administration or certain third parties enjoy by exercising a right to public performance and information exchange constitute a veritable breach of the hallowed principle of private life and the right to confidentiality. This penetration by the State or the administration into the heart of privileged relations between banks and their customers certainly finds irrefutable justification when protection involves the public interest – the search for a
juridical and judicial solution. But this inevitably creates internal pressures and constant controversy, regardless of the
abuse of law that can unfortunately be seen in the use and exercise of certain prerogatives.
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[en] CONSTITUTIONAL RULES AND COLLISION OF FUNDAMENTAL RIGHTS: DISCLOSURE OF THE BANK SECRECY FOR THE FISCAL AUTHORITY / [pt] NORMAS CONSTITUCIONAIS E COLISÃO DE DIREITOS FUNDAMENTAIS: A QUEBRA DE SIGILO BANCÁRIO PELA AUTORIDADE FISCALSAYONARA GONCALVES DA SILVA MATTOS 27 December 2004 (has links)
[pt] A coexistência de valores e interesses diversos nas
sociedades atuais exige que o ordenamento jurídico não se
deixe mover por normas unilateralmente fixadas ou valores
absolutos. No Brasil, a Constituição que assegura o
direito à intimidade, considerado pela doutrina e
jurisprudência fundamento do sigilo bancário, estabelece
ser facultado à administração tributária, especialmente
para conferir efetividade ao princípio da capacidade
econômica do contribuinte, identificar, respeitados os
direitos individuais e nos termos da lei, o patrimônio, os
rendimentos e as atividades econômicas dos contribuintes,
sendo vedado atribuir tratamento desigual àqueles que se
encontrem em situação equivalente. Além disso, é inegável
o fato de que as instituições financeiras vêm sendo
utilizadas com finalidade ilícita, servindo de meio para a
realização de crimes como a lavagem de dinheiro e a evasão
de divisas, cujo combate tem sido intensificado tanto no
Brasil, quanto no cenário mundial. Neste processo, surge a
tensão entre o interesse público na obtenção, pela
autoridade fiscal, de dados que podem comprovar a
realização de ilícitos e proporcionar a concretização dos
princípios da isonomia e da capacidade contributiva, e a
necessidade de proteção da esfera privada do indivíduo,
objeto da presente dissertação. / [en] The coexistence of valuables and several interests in the
current societies demand that the legal system will not
make any movement on account of rules that have been
established by one-sided only, or on account of values
that are absolute. In Brazil, the Constitution that
assures the right to intimacy (privacy s right),
considered by the doctrine and by the jurisprudence as a
ground of the bank secrecy, establishes that it is
facilitated to the tax administration, specially to onfer
effectiveness to the principle of the economic capacity of
the taxpayers, to identify, respected the individual
rights and the law terms, the assets, their incomes and
their economic activities, being forbidden to attribute
different treatment to those who are found under an
equivalent situation. Moreover, the fact that the
financial institutions are being used for illegal purposes
is undeniable, serving as a way for the performance of
crimes such as money laundering and foreing currency s
evasion, which combat has been intensified as much as in
Brazil as in the world scenery. In this process, the
tension between the public interest raises, to obtain from
the fiscal authority, the data that can prove the
performance of illegal acts and that can provide the
realization of the isonomy principles and of the tax-
paying ability, as well as the protection needed of the
individual private sphere, object of this present work.
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Le secret bancaire et l'entraide internationaleGourramen, Meriem 10 1900 (has links)
Parmi les indicateurs de la mondialisation, le secret bancaire est au centre d'un débat animé en ce moment historique, caractérisé par la globalisation de l'économie, les exigences de sécurité croissantes, l'urgence de la lutte contre le blanchiment des capitaux provenant d’activités criminelles et l’internationalisation expansive des réseaux bancaires. La tendance vers le renforcement de la coopération internationale, met en discussion la forte sauvegarde du secret bancaire de plusieurs pays. La question dirimante est plutôt claire. Il s'agit, effectivement, de savoir jusqu'à quel point le secret, dans sa conception la plus inextensible et inflexible, devient par contre un instrument décisif pour contourner les règles communes,faire une concurrence déloyale sur les marchés et assurer des véritables crimes, par exemple de type terroriste. Pour faire évoluer les situations jugées problématiques, la démarche parallèle des trois organismes BÂLE, l’OCDE puis le GAFI est d’autant plus significative, qu’elle a été inspirée par les préoccupations exprimées au sein du G7 sur les dangers que présenteraient pour l’économie internationale certaines activités financières accomplies sur et à partir de ces territoires. L’ordre public justifie aussi la mise en place de mesures particulières en vue d’enrayer le blanchiment des capitaux provenant du trafic des stupéfiants. Selon les pays, des systèmes plus ou moins ingénieux tentent de concilier la nécessaire information des autorités publiques et le droit au secret bancaire, élément avancé de la protection de la vie privée dont le corollaire est, entre autres, l’article 7 et 8 de la Charte canadienne des droits et libertés et l’article 8 de la Convention européenne de sauvegarde des droits de l’homme et des libertés fondamentales du citoyen, et donc de l’atteinte à ces libertés. Nous le verrons, les prérogatives exorbitantes dont bénéficient l’État, l’administration ou certains tiers, par l’exercice d’un droit de communication et d’échange d’information, constituent une véritable atteinte au principe sacré de la vie privée et du droit à la confidentialité. Cette pénétration de l’État ou de l’administration au coeur des relations privilégiées entre la banque et son client trouve certainement une justification irréfutable lorsque la protection est celle de l’intérêt public, de la recherche d’une solution juridique et judiciaire. Mais cela crée inévitablement des pressions internes et des polémiques constantes,indépendamment de l’abus de droit que l’on peut malheureusement constater dans l’usage et l’exercice de certaines prérogatives. / Among the indicators of globalization, banking secrecy is currently at the centre of a historic and heated debate over the globalization of the economy, growing security requirements, the urgency of the fight against the laundering of funds from criminal activities and the expansive
globalization of banking networks. The trend toward strengthening international cooperation calls into question the firm safeguarding of banking secrecy in several countries. The telling question is quite clear: it essentially involves knowing how far secrecy in its most restricted and
inflexible form nevertheless becomes a decisive instrument in bypassing common rules, making for unfair competition in the markets and ensuring real crimes: terrorism, for instance . In the development of situations considered problematic, the parallel approach of the three organizations, the Basel Committee, OECD and FATF, is all the more significant for having been inspired by the concerns expressed within the G7 about the dangers to the international economy presented by certain financial activities performed on and from these territories. Public order also justifies the implementation of dedicated measures to curb the laundering, of funds from drug trafficking. Depending on the country, more or less ingenious systems attempt to reconcile the necessary informing of the public authorities and the right to banking secrecy, an advanced element in the protection of private life, the upshot of which are, among others, Articles 7 and 8 of the Canadian Charter of Rights and Freedoms and Article 8 of the European Convention for the Safeguarding of Citizens’ Human Rights and Fundamental Liberties, and the corresponding breach of these liberties. As we shall see, the exorbitant prerogatives the State, the administration or certain third parties enjoy by exercising a right to public performance and information exchange constitute a veritable breach of the hallowed principle of private life and the right to confidentiality. This penetration by the State or the administration into the heart of privileged relations between banks and their customers certainly finds irrefutable justification when protection involves the public interest – the search for a
juridical and judicial solution. But this inevitably creates internal pressures and constant controversy, regardless of the
abuse of law that can unfortunately be seen in the use and exercise of certain prerogatives.
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Les mutations de l'anti-blanchiment à l'aune de la profession bancaire et des libertés individuelles / The transformation of the anti-money laundering in terms of the banking profession and the personal freedomsDiallo, Mamadou Dian 17 February 2017 (has links)
Depuis la fin des années 1990 à nos jours, le cadre normatif de la lutte contre le blanchiment d’argent n’a cessé d’évoluer. Cette évolution reste tangible tant au regard de l’accroissement des normes pénales, que de la multiplication des normes de policing au sein des banques.Ces dernières ont vu leur rôle évoluer considérablement. D’une part, parce que le blanchiment de capitaux est par essence une infraction dynamique qui induit une adaptation du cadre règlementaire aux évolutions de l’infraction.D’autre part, pour des considérations historiques, en raison de la place centrale qu’occupent les banques dans la circulation des capitaux. Mais aussi pour des considérations d’ordre opérationnel, pour leur capacité au regard de l’arsenal de gestion des risques dont ils disposent pour détecter les flux financiers d’origine illicite. C’est dans ce contexte que le rôle de « sentinelles de l’argent sale » leur a été conféré.Cependant, cette nouvelle configuration a redessiné fondamentalement les contours de la profession bancaire. En effet, les rapports entre banquiers et clients ont été affectés d’une part. D’autre part, ses obligations traditionnelles sont entrées en conflit avec les normes de conformités inhérentes à la LBC-FT.Ainsi le rôle du banquier, qui était traditionnellement cantonné à la fourniture de prestations financières, a glissé vers une fonction d’investigation, d’autorégulation. Ce glissement a généré des difficultés d’un point de vue opérationnel pour les banques. Elles ont en outre suscité des dilemmes juridiques, par l’opposition frontale entre les principes fondamentaux du droit bancaire et les normes anti-blanchiment.De cette opposition la primauté a été naturellement concédée aux normes de conformité LBC-F. Celles-ci ayant pour but la préservation du système financier contre l’infiltration des flux financiers d’origine illicite, partant, d’une protection de l’ordre public économique. / Since the end of 1990s in our days, the normative frame of the anti-money laundering did not stop evolving. This evolution, tangible rest as long with regard to the increase of the penal standards, that of the multiplication of the standards of policing within banks.The latter saw their role evolving considerably. On one hand, because the money laundering is in essence a dynamic breach. This leads an adaptation of the statutory frame to the evolutions of the breach.On the other hand, for historic considerations, because of the central place that occupy banks in the traffic of the capital. But also operational, for their capacity in consideration of the arsenal of risk management which they incline to detect the financial flows of illicit origins.However, this new configuration redrew fundamentally the outlines of the banking profession and he gave a new face. Indeed, reports between bankers and customers, were affected on one hand. On the other hand, his traditional obligations entered conflict with the standards of conformities inherent to the LBC-FT.So, the role of the banker which was traditionally limited to the supply of financial services slid towards a function of investigation, autoregulation. This sliding generated difficulties of an operational point of view for banks. They besides aroused legal dilemma by the frontal opposition between the fundamental principles of the banking law and the standards anti-bleaching.Of this opposition the superiority was naturally granted to the standards of conformity LBC-F. These aiming at the conservation of the financial system against the infiltration of the financial flows of illicit origins, therefore, of a protection of the economic law and order.
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