Administração tributária, fiscalização e processo administrativo fiscal
Autor | Aurélio Passos |
Ocupação do Autor | Coordenador |
Páginas | 652-653 |
Page 652
OAB/SP - 137º
100. O CTN veda a divulgação, por parte da Fazenda Pública ou de seus servidores, de informação obtida em razão do ofício público sobre a situação econômica ou financeira do sujeito passivo ou de terceiros e sobre a natureza e o estado de seus negócios ou atividades. Constitui exceção ao dever de sigilo fiscal a
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(a) permuta de informações entre a União e Estados estrangeiros no interesse da arrecadação e da fiscalização de tributos previstos em tratados, acordos ou convênios;
(b) permuta de informações entre quaisquer entidades do Poder Executivo federal, na forma estabelecida por lei ou convênio;
(c) requisição de autoridade administrativa ou judiciária, exclusivamente sobre litígios de natureza criminal;
(d) solicitação de autoridade administrativa no interesse da administração pública federal, em qualquer hipótese.
_________________________________________________________________________________
(a) Correta. A assertiva está de acordo com o art. 199, parágrafo único, do CTN, que estatui: "a Fazenda Pública da União, na forma estabelecida em tratados, acordos ou convênios, poderá permutar informações com Estados estrangeiros no interesse da arrecadação e da fiscalização de tributos".
(b) Incorreta. A exceção ao dever de sigilo fiscal ocorrerá em caso de "solicitações de autoridade de autoridade administrativa no interesse da Administração Pública, desde que seja comprovada a instauração regular de processo administrativo, no órgão ou não entidade respectiva, com o objetivo de investigar o sujeito passivo a que se refere a informação, por prática de infração administrativa" (198, § 1º, II, do CTN). Outrossim, deverá ser observado o CTN (198, § 2º), e não lei ordinária ou convênio.
(c) Incorreta. A exceção ao dever de sigilo fiscal ocorre em caso de requisição de autoridade judiciária no interesse da administração, conforme se depreende do art. 198, § 1º, I, do CTN.
(d) Incorreta. Vide comentários à alternativa (b).
Gabarito "A"
OAB/SP - 136ª
101. De acordo com a legislação tributária que dispõe a respeito do processo...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Exame da OAB. Questões Comentadas
- Tributário
- Limitações constitucionais ao poder de tributar e princípios tributários
- Definição de tributos e espécies tributárias
- Impostos e contribuições em espécie
- Competência tributária
- Vigência, aplicação, interpretação e integração da legislação tributária
- Elementos constitutivos da obrigação tributária e relação jurídico-tributária
- Responsabilidade tributária
- Crédito tributário e lançamento
- Suspensão, extinção, exclusão do crédito tributário
- Garantias e privilégios do crédito tributário
- Administração tributária, fiscalização e processo administrativo fiscal
- Dívida ativa, inscrição, certidões e execução fiscal
- Ações tributárias
- Outras matérias e temas combinados
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