El secreto bancario frente a la Administración Tributaria
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Redalyc
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| Natura: | Artículo científico |
| Lingua: | en |
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Universidad del Zulia
2004
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| _version_ | 1876434001848172544 |
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| author | Salvador Leal W. |
| author_facet | Salvador Leal W. |
| contents | El secreto bancario frente a la Administración Tributaria Salvador Leal W. Administración y Contabilidad taxes privacy tax administration Bank secret (privacy) The purpose of this study is to undertake a juridic analysis of bank privacy from the constitutional point of view, considering the same as a fundamental facet of legal privacy.However, since all rights have limitations and are relative, even constitutional laws, this is understood. The methodology employed was normative legal analysis that contemplatesor limits banking rights. The conclusion is that banking secrecy is included in the right toreserve information, which in isolation has no significance, but which could shed light onactivities that a person may want to remain private, o reveal as the case may be. Also,the bank secret without doubt is necessary in order to protect personal information apartfrom patrimonial information. This banking secret right could be limited when it is relatedto a person who is in public office. The surveillance of public officials could justify accessto information in a limited form only and exclusively in relation to tax information,basically income. This basic rights limitation should respect the essential content of the law as well as be reasonable and necessary 2004 artículo científico 1315-9984 https://www.redalyc.org/articulo.oa?id=29092805 en http://www.redalyc.org/revista.oa?id=290 Revista Venezolana de Gerencia application/pdf Universidad del Zulia Revista Venezolana de Gerencia (República Bolivariana de Venezuela) Num.28 Vol.9 |
| format | Artículo científico |
| id | redalyc_29092805 |
| institution | Redalyc |
| language | en |
| publishDate | 2004 |
| publisher | Universidad del Zulia |
| spellingShingle | El secreto bancario frente a la Administración Tributaria Salvador Leal W. Administración y Contabilidad taxes privacy tax administration Bank secret (privacy) El secreto bancario frente a la Administración Tributaria Salvador Leal W. Administración y Contabilidad taxes privacy tax administration Bank secret (privacy) The purpose of this study is to undertake a juridic analysis of bank privacy from the constitutional point of view, considering the same as a fundamental facet of legal privacy.However, since all rights have limitations and are relative, even constitutional laws, this is understood. The methodology employed was normative legal analysis that contemplatesor limits banking rights. The conclusion is that banking secrecy is included in the right toreserve information, which in isolation has no significance, but which could shed light onactivities that a person may want to remain private, o reveal as the case may be. Also,the bank secret without doubt is necessary in order to protect personal information apartfrom patrimonial information. This banking secret right could be limited when it is relatedto a person who is in public office. The surveillance of public officials could justify accessto information in a limited form only and exclusively in relation to tax information,basically income. This basic rights limitation should respect the essential content of the law as well as be reasonable and necessary 2004 artículo científico 1315-9984 https://www.redalyc.org/articulo.oa?id=29092805 en http://www.redalyc.org/revista.oa?id=290 Revista Venezolana de Gerencia application/pdf Universidad del Zulia Revista Venezolana de Gerencia (República Bolivariana de Venezuela) Num.28 Vol.9 |
| title | El secreto bancario frente a la Administración Tributaria |
| topic | Administración y Contabilidad taxes privacy tax administration Bank secret (privacy) |
| url | https://www.redalyc.org/articulo.oa?id=29092805 |