PROTEÇÃO DE DADOS DOS CONTRIBUINTES: análise da aplicação dos princípios da finalidade, adequação e necessidade no caso de compartilhamento de dados dos contribuintes, para efeitos de arrecadação

Abstract

The general objective of this research is to analyze the application of the principles of purpose, adequacy and necessity in the case of sharing taxpayer data for collection purposes. As for the specific objectives, we sought to reflect on the protection of taxpayers’ data; understand the rules relating to taxpayer data protection; and investigate the understanding of the Maranhão Court of Justice regarding the sharing of taxpayer data. The study followed the inductive approach method; the methods of socio-legal-critical, descriptive and monographic procedures; and research techniques data collection, qualitative, jurisprudential, documentary, and bibliographic review. In the jurisprudential research, the judgments found in the research were analyzed, from which a judgment was selected that best suits the theme of this research, relating to the debtor's registration with a credit protection entity - SERASA, which presupposes the sharing of data from taxpayers between the Maranhão State Finance Department (SEFAZ/MA) and the company SERASA. Finally, it was concluded that the Tax Administration must observe the principles of purpose, adequacy and necessity in sharing taxpayer data, including in cases in which the publication of this information is not prohibited, admitting the possibility of recording tax debts of taxpayers, registered in the Active Debt of the Public Treasury, in the credit protection registers.