A execução civil frustrada e a restrição aos sigilos bancário e fiscal

Abstract

It presents problem related to inexistent properties in the execution process. Particularly regarding questions related to banking and fiscal's secrets. It investigates the juridical nature of these two species, as well as its legal frame, when instruments of right of privacy. It emphasizes the proceedings that may be used by the creditor in the search of the debitor's properties, as well as the legals obstacles related to banking and fiscal's secrets. lt highlights the failed civil execution as one of the hypotheses that allows restriction of the banking and fiscal’s secrets. lt sustains that the judge’s decision that refuses the request of expedition of official letters to the Federal Tax Department and to the Central Bank while aiming the search for information regarding possible properties of the debitor, under the argument of defense to privacy, it does not answer to the principle of effectiveness of the process. It concludes that the satisfaction of the creditor is also the Justice's interest and this way, the right of privacy must be released when confronted with the first one.