Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
0715/08 AI generated

Tax authority's administrative access to bank records is barred by professional secrecy unless a judge authorizes it.

Case Number 0715/08
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The tax administration was denied the right to access the taxpayer's bank records through administrative derogation of bank secrecy. Although the taxpayer raised a professional secrecy objection, the court ruled that such access requires prior judicial authorization under Article 61 of the Tax General Law. Consequently, the administrative act allowing access without a court order was declared invalid.

Legislator headnote

Official

SIGILO BANCÁRIO SIGILO PROFISSIONAL DERROGAÇÃO

Keywords

AI generated
bank secrecy derogation professional secrecy judicial authorization tax administration access administrative act invalidity

Cited Legislation

AI generated
Art. 63-B da LGT
Art. 61.º n.º 5 da LGT
Lei Geral Tributária
leigeraltributária
Lei 30-G/2000

Cited Case Law

AI generated
AC STA PROC1862/03 de 2004/12/15
[JURISPRUDENCIA NACIONAL] AC STA PROC1862/03 DE 2004/12/15.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - SIGILO BANCÁRIO. [LEGISLACAO NACIONAL] LGT98 ART63 ART63-B. L 30-G/2000 DE 2000/12/29. CPA91 ART135. [JURISPRUDENCIA NACIONAL] AC STA PROC1862/03 DE 2004/12/15. [DATA DE ENTRADA] 08/04/2008 [Nº CONVENCIONAL] JSTA00065160 [Nº DO DOCUMENTO] SA2200808200715 [OBJECTO] SENT TAF LOULÉ PER SALTUM. [RECORRENTE] DIRGER DOS IMPOSTOS [RECORRIDO 1] A... [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/06FD467D342CD4B5802574B2003AC583?OpenDocument

SUMÁRIO

Ainda que verificados os pressupostos da derrogação administrativa do sigilo bancário prevista no artigo 63.°-B da LGT, uma vez deduzida oposição por parte do contribuinte no acesso às suas contas bancárias com fundamento em sigilo profissional, a administração tributária só poderá aceder a tal informação após autorização judicial concedida no termos do n.° 5 do artigo 61° da LGT.