{"id":345,"date":"2021-03-08T13:45:00","date_gmt":"2021-03-08T16:45:00","guid":{"rendered":"http:\/\/34.239.117.254\/?p=345"},"modified":"2021-03-25T11:41:53","modified_gmt":"2021-03-25T14:41:53","slug":"supremo-garante-sigilo-de-dados-da-repatriacao","status":"publish","type":"post","link":"https:\/\/www.ayadvogados.com.br\/?p=345","title":{"rendered":"Supremo garante sigilo de dados da repatria\u00e7\u00e3o"},"content":{"rendered":"\n<p>O Supremo Tribunal Federal (STF) acabou com uma discuss\u00e3o que, desde de 2017, vinha tirando o sono de quem aderiu ao programa de repatria\u00e7\u00e3o \u2014 o Regime Especial de Regulariza\u00e7\u00e3o Cambial e Tribut\u00e1ria (Rerct). Est\u00e1 garantido o sigilo das informa\u00e7\u00f5es que foram prestadas pelos contribuintes no momento da ades\u00e3o. Significa, na pr\u00e1tica, que esses dados n\u00e3o poder\u00e3o ser compartilhados nem mesmo com \u00f3rg\u00e3os de investiga\u00e7\u00e3o.<\/p>\n\n\n\n<p>Os ministros decidiram sobre esse tema em julgamento que ocorreu no Plen\u00e1rio Virtual. O resultado foi proferido na noite de sexta-feira. Dos onze integrantes da Corte, dez votaram para garantir a confidencialidade.<\/p>\n\n\n\n<p>Essa era a \u00fanica discuss\u00e3o relevante que ainda perdurava sobre o programa de repatria\u00e7\u00e3o. O sigilo era uma das \u201cregras de ouro\u201d, dizem os advogados que atuam para os contribuintes. Mudar esse ponto agora \u2014 com as ades\u00f5es encerradas e as informa\u00e7\u00f5es j\u00e1 declaradas \u2014, afirmam, poderia provocar uma \u201cca\u00e7a \u00e0s bruxas\u201d. As pessoas ficariam expostas a novas cobran\u00e7as e investiga\u00e7\u00f5es, inclusive na esfera penal.<\/p>\n\n\n\n<p>Os brasileiros com dinheiro n\u00e3o declarado no exterior puderam regularizar a situa\u00e7\u00e3o por meio desse programa. Havia alguns requisitos: a origem do dinheiro tinha que ser l\u00edcita e o contribuinte deveria pagar 15% de imposto e 15% de multa sobre os valores declarados. Em troca, era liberado de responder por crimes como sonega\u00e7\u00e3o, evas\u00e3o de divisas e lavagem de dinheiro.<\/p>\n\n\n\n<p>A primeira fase, em 2016, teve a ades\u00e3o de 25 mil pessoas f\u00edsicas e 100 empresas, com arrecada\u00e7\u00e3o de R$ 46,8 bilh\u00f5es. J\u00e1 na segunda fase do programa, em 2017, aderiram 1.915 pessoas f\u00edsicas e 20 empresas. A arrecada\u00e7\u00e3o foi de R$ 1,6 bilh\u00e3o.<\/p>\n\n\n\n<p>A garantia de sigilo est\u00e1 prevista nos par\u00e1grafos 1\u00ba e 2\u00ba do artigo 7\u00ba da Lei n\u00ba 13.254, de 2016. Esses dispositivos pro\u00edbem a divulga\u00e7\u00e3o e o compartilhamento das informa\u00e7\u00f5es dos contribuintes (inclusive com Estados, Distrito Federal e munic\u00edpios), implicando efeito equivalente \u00e0 quebra de sigilo fiscal.<\/p>\n\n\n\n<p>A norma foi discutida no STF por meio de uma a\u00e7\u00e3o do Partido Socialista Brasileiro (PSB) \u2014 ADI 5729. A legenda pedia para que os dispositivos fossem declarados inconstitucionais. A inten\u00e7\u00e3o era de que a Receita Federal e o Banco Central pudessem compartilhar os dados declarados com outros \u00f3rg\u00e3os p\u00fablicos de controle \u2014 como a Procuradoria-Geral da Fazenda Nacional e o Tribunal de Contas da Uni\u00e3o.<\/p>\n\n\n\n<p>Segundo o partido, a a\u00e7\u00e3o surgiu a partir de uma den\u00fancia dos auditores fiscais de que, por causa do sigilo, os documentos das pessoas e empresas que fizeram as ades\u00f5es estavam sendo armazenados com o CNPJ da Receita e n\u00e3o com o CPF ou o CNPJ do pr\u00f3prio contribuinte.<\/p>\n\n\n\n<p>Al\u00e9m de considerar a medida desproporcional, afirmava que comprometia as fiscaliza\u00e7\u00f5es e citava exemplo de pessoas que haviam se utilizado do programa para regularizar recursos de origem il\u00edcita \u2014 casos de corrup\u00e7\u00e3o especialmente.<\/p>\n\n\n\n<p>Prevaleceu no julgamento o voto do relator, ministro Lu\u00eds Roberto Barroso. Ele afirma que \u201cn\u00e3o se pode confundir o real prop\u00f3sito da lei de repatria\u00e7\u00e3o, que n\u00e3o envolve produto de crime da corrup\u00e7\u00e3o, a partir do seu eventual mau uso por um ou outro criminoso\u201d.<\/p>\n\n\n\n<p>De acordo com ele, o programa prev\u00ea regras claras de exclus\u00e3o em caso de apresenta\u00e7\u00e3o de declara\u00e7\u00f5es ou documentos falsos. \u201cO pa\u00eds que utiliza estes programas, ao atrair de volta valores de pessoas que expatriaram recursos de maneira irregular, acaba contribuindo para uma postura mais eficiente contra a evas\u00e3o de divisas\u201d, diz.<\/p>\n\n\n\n<p>Ele acrescenta que o programa \u00e9 \u201cuma esp\u00e9cie de transa\u00e7\u00e3o\u201d, autorizada pelo C\u00f3digo Tribut\u00e1rio Nacional, e que, nesse contexto, as regras especiais de sigilo s\u00e3o exemplos de garantia dada a quem optou por aderir. As \u201cregras do jogo\u201d, portanto, devem ser mantidas e observadas \u201ca fim de assegurar a expectativa leg\u00edtima do aderente e proporcionar seguran\u00e7a jur\u00eddica na transa\u00e7\u00e3o\u201d.<\/p>\n\n\n\n<p>O ministro Ricardo Lewandowski foi o \u00fanico que divergiu do relator. Mas apenas ressalvou que a decis\u00e3o n\u00e3o alcan\u00e7aria as informa\u00e7\u00f5es que digam respeito a recursos com origem il\u00edcita.<\/p>\n\n\n\n<p>\u201cPode-se considerar uma unanimidade porque a Lei da Repatria\u00e7\u00e3o sequer seria acess\u00edvel a recursos e ativos de origem il\u00edcita\u201d, avalia Hermano Barbosa, s\u00f3cio do escrit\u00f3rio BMA. O advogado diz que a regra do sigilo n\u00e3o \u00e9 uma exclusividade brasileira. \u201cFoi criada em linha com as orienta\u00e7\u00f5es da OCDE para os pa\u00edses que pretendessem criar programas especiais de regulariza\u00e7\u00e3o.\u201d<\/p>\n\n\n\n<p>Para ele, a decis\u00e3o do STF \u201csinaliza um mensagem importante, inclusive para a pr\u00f3pria Receita Federal, sobre a import\u00e2ncia da prote\u00e7\u00e3o da confian\u00e7a do particular em suas rela\u00e7\u00f5es com a administra\u00e7\u00e3o p\u00fablica\u201d.&nbsp;<\/p>\n\n\n\n<p>Fonte: <a href=\"https:\/\/valor.globo.com\/legislacao\/noticia\/2021\/03\/07\/supremo-garante-sigilo-de-dados-da-repatriacao.ghtml\">Valor<\/a><\/p>\n\n\n\n<p>A Amaral, Yazbek, OAB\/PR 762, possui 35 anos de experi\u00eancia auxiliando empresas a transformar a tributa\u00e7\u00e3o em lucro. Entre em contato com um dos s\u00f3cios para agendamento de reuni\u00e3o em caso de d\u00favidas.<\/p>\n\n\n\n<p>Contato: 41 3595-8300 ou pelo nosso WhatsApp 41 99567-5696<\/p>\n\n\n\n<p>Av. C\u00e2ndido Hartmann, 50 \u2013 Bigorrilho | Curitiba-PR<\/p>\n\n\n\n<p>Assine nossa Newsletter e fique por dentro das novidades!<\/p>\n\n\n\n<p>Quer receber seu exemplar da revista Governan\u00e7a Jur\u00eddica? Clique <a href=\"http:\/\/ayadvogados.com.br\/revista\">aqui<\/a>&nbsp;e pe\u00e7a a sua.<\/p>\n\n\n\n<p>Nos acompanhe nas redes sociais: <a href=\"https:\/\/www.facebook.com\/amaral.yazbek\">Facebook<\/a>&nbsp;| <a href=\"https:\/\/www.instagram.com\/amaral.yazbek\/\">Instagram<\/a> | <a href=\"https:\/\/www.linkedin.com\/company\/3357082\/admin\/\">Linkedin<\/a><\/p>\n\n\n\n<p>J\u00e1 conhece o canal Direito da Intelig\u00eancia de Neg\u00f3cios? <a href=\"https:\/\/www.youtube.com\/channel\/UCu2Mpu32ht8DEN8OFRXYMyw\">Inscreva-se j\u00e1<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>O Supremo Tribunal Federal (STF) acabou com uma discuss\u00e3o que, desde de 2017, vinha tirando o sono de quem aderiu ao programa de repatria\u00e7\u00e3o \u2014 o Regime Especial de Regulariza\u00e7\u00e3o Cambial e Tribut\u00e1ria (Rerct). Est\u00e1 garantido o sigilo das informa\u00e7\u00f5es que foram prestadas pelos contribuintes no momento da ades\u00e3o. Significa, na pr\u00e1tica, que esses dados [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":540,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-345","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticia-do-dia"],"blocksy_meta":{"styles_descriptor":{"styles":{"desktop":"","tablet":"","mobile":""},"google_fonts":[],"version":6}},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Supremo garante sigilo de dados da repatria\u00e7\u00e3o - Amaral, Yazbek Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.34.239.117.254.sslip.io\/?p=345\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Supremo garante sigilo de dados da repatria\u00e7\u00e3o - Amaral, Yazbek Advogados\" \/>\n<meta property=\"og:description\" content=\"O Supremo Tribunal Federal (STF) acabou com uma discuss\u00e3o que, desde de 2017, vinha tirando o sono de quem aderiu ao programa de repatria\u00e7\u00e3o \u2014 o Regime Especial de Regulariza\u00e7\u00e3o Cambial e Tribut\u00e1ria (Rerct). 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