Sigilo Bancário
Autor | Claudio Camargo Penteado |
Páginas | 53-55 |
Page 53
Esse tema se reveste de importância fundamental quando se fala em empresa Offshore e das normas que regulam a questão do sigilo nos centros financeiros.
O sigilo bancário e o anonimato são condições básicas para o desenvolvimento de uma praça financeira.
Quanto maior a segurança nesses aspectos, mais condições haverá para o desenvolvimento das operações de uma empresa Offshore.
Muitas vezes essas garantias estão expressas na própria legislação do país, como é o caso da Suíça, que além de prever a utilização de contas numeradas, possui sérias restrições às hipóteses que poderiam justificar a quebra do sigilo.
A existência de tratados entre países, possibilitando a troca de informações relacionadas as movimentações financeiras, retira em muito a confiabilidade do investidor e conseqüentemente reduz as condições de desenvolvimento de um centro financeiro internacional.
No Uruguai, o Decreto-Lei nº 15.322 de 17 de setembro de 1982 ("Ley de lntermediacion Financiera") dispõe em seu artigo 25 que:
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"Articulo 25 - Las empresas compreendidas en los articulos 1º y 2º de esta ley no podrán facilitar noticia alguna sobre los fondos o valores que tengan en cuenta corriente, depósito o cualquier otro concepto, pertencientes a persona fisica o jurídica determinada. Tampoco podrán dar a conocer informaciones confidenciales que reciban de sus clientes o sobre sus clientes. Las operaciones e informaciones referidas se encuentran amparadàs por el secreto profesional, y sólo pueden ser reveladas por autorización expresa y por escrito del interesado o por resolución fundada de la Justicia Penal o de la Justicia competente si estuviera enjuego una obligación alimentaria y en todos los casos, sujeto a tas responsabilidades más estrictas por los perjuicios emergentes de la falta de fundamento de la solicitud.
No se admitirá otra excepción que las establecidas en esta ley.
Quienes incumplieren el deber establecido en este articulo, serán sancionados con tres meses de prision a tres anos de penitenciaría."
Comentando essa disposição legal, Ricardo Olivera Garcia, em sua obra "Banca Offshore en el Uruguay", pág. 67, lembra que a Lei de Intermediação Financeira trouxe de forma expressa a obrigação da guarda do segredo bancário, incluindo no capítulo VI sob o título "Segredo profissional", as empresas públicas ou privadas que realizem intermediação financeira, as quais não poderão franquear informações sobre fundos ou valores que tenham em conta...
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