O sigilo bancário e a fraude fiscal

Tax evasion and fraud threaten the economic and social objectives of modern tax systems, precluding the state funding for the satisfaction of collective needs and the fair distribution of wealth, being a violation of basic principles and values of our society. In tax law, to give tax administration the necessary powers to supervise and control the information provided by taxpayers and combat tax evasion and fraud, over the last years the grounds for a derogation of bank secrecy without judicial authorization have been extended, which raises some constitutional compatibility issues. Similarly, this tendency of making this legal regime more flexible and increasing automatic exchange of information has been followed by the European Union and the international community. Banking secrecy, as a professional secrecy, is an instrument to protect the right to privacy but also appears as an anti-abuse and repressive mechanism of evasive and fraudulent behaviors. Because of the conflict of interests will always be necessary to make a practical agreement between them, ensuring the legality and the due guarantees of the taxpayers but also an effective way to combat tax evasion and fraud. Bank secrecy cannot be one method to, behind the right to privacy, taxpayers practice illegal activities. But the practice of these irregular conducts also does not justify a total annihilation of the right to banking secrecy, uncovering all documents and bank information’s. Although considering the legislative changes, the administrative derogation of bank secrecy will always be what the tax administration does of it.

L'obligation de non-concurrence dans les sociétés de professionnels : vers une théorie de liberté de choix contractuelle

"Mémoire présenté à la Faculté des études supérieures en vue de l'obtention du grade de Maître en droit (LL.M.)"

La confidentialité des résultats des tests génétiques : les droits des membres de la famille et les obligations des professionnels de la santé : une étude comparée Québec / France

L'information génétique, de manière intrinsèque, concerne non seulement un individu, mais également les personnes qui lui sont liées par le sang. Dans l'hypothèse où une personne refusait de communiquer des informations cruciales pour la santé des membres de sa famille, les professionnels de la santé qui détiennent ces renseignements pourraient se retrouver confrontés à un dilemme, soit le choix entre le respect de la confidentialité ou la communication des infonnations pertinentes dans l'intérêt de la famille. Ce mémoire propose une analyse des règles régissant la confidentialité des résultats des tests génétiques en regard des droits des membres de la famille et des obligations des professionnels de la santé. Une analyse comparative entre le droit québécois et français est effectuée. La législation portant sur la confidentialité est essentiellement fondée sur la protection des droits individuels. Des exceptions législatives sont toutefois prévues dans l'intérêt de certains membres de la famille, mais elles s'adressent uniquement à la famille biologique. La notion de famille est ainsi restreinte spécifiquement dans le cadre de la génétique. Le bris de la confidentialité ne semble pas la solution optimale pour résoudre le conflit entre les droits de la personne concernée et ceux de sa famille et n'est d'ailleurs pas envisagé par les systèmes juridiques québécois et français. Les professionnels de la santé doivent alors mettre l'accent sur l'information et le dialogue avec le patient, ce qui est davantage garant de la protection des droits de toutes les personnes en cause.

Entre Hippocrate et De Coubertin: les obligations professionnelles des médecins face au dopage sportif

Le contexte particulier du dopage suscite de nombreuses questions à l'égard des obligations et de la responsabilité des médecins. Suivant le Code médical du Mouvement olympique (2005), les médecins doivent respecter les principes de l'éthique médicale et ceux de l'éthique sportive, comme le fairplay. Il arrive parfois que l'éthique sportive entre en conflit avec l'éthique médicale. Les médecins sont alors confrontés à d'importants dilemmes qui peuvent engager leur responsabilité professionnelle et civile. Ces dilemmes se situent notamment au niveau de l'obligation de soins et du secret professionnel. Par exemple, les médecins peuvent-ils prescrire des médicaments pour contrer les effets néfastes du dopage afin de préserver la santé des athlètes ? La question de la recherche sur l'amélioration de la performance est également préoccupante. En raison du caractère clandestin de cette recherche, il y a lieu de se demander si les médecins qui y participent respectent leurs obligations professionnelles. L'analyse des principaux instruments normatifs applicables en l'espèce démontre que les médecins ne doivent pas être placés dans une situation telle qu'ils doivent refuser de suivre des athlètes de crainte d'être accusés de dopage. De plus, le secret professionnel devrait être maintenu lorsqu'un médecin suit un athlète dopé afin de préserver la relation de confiance. Finalement, l'analyse du contexte de la recherche portant sur l'amélioration de la performance révèle que les médecins ne respectent pas toujours leurs obligations. Les médecins fautifs risquent donc d'engager leur responsabilité professionnelle et civile et de faire face à des sanctions sévères.

O serviço social na previdência social: a afirmação do seu espaço na materialização dos direitos

The work of the professional of social worker in social security policy, it is seen wrapped in an adverse situation to consolidate the ethical-political project work, marked by the materialization of the neoliberal policy essentially promotes the reduction of social rights historically achieved by the class struggle worker. In this sense, with the aim of analyzing the statement of work of the Social Worker in Social Security, their struggles and challenges to the realization of rights, against the current situation is that it renders the theoretical basis of the discussions to be fought. Thus, we performed procedures such as methodological research literature and documents in detail of our analytical categories in order to base the discussion on social security policy. The survey area covered was the Executive Management of Social Security Mossoró and Natal, representing a total of 07 (seven) surveyed social workers who work in the Department of Social Work. Thus, the research allowed us a comparison with the work of Social Workers and this allowed us to reach some conclusions: first, the fact that Social Security does not guarantee in its entirety, the conditions necessary for the work of Social Worker, taking into account the lack of human and material resources for its realization, and the virtual absence of professional secrecy, and second, that the social workers surveyed say the ethical-political project of Social Work, in exercise professional from engaging in projects and social movements related to the protection of social rights and working class, thirdly, that the statement of professional design, contributes to the formation of a new professional activities, based on an analysis of whole and an action more interventionist, critical and purposeful, able to relate to the interests of users who seek their services, the consolidation and socialization of social rights. Thus, the direction of the work of professional of social worker to support the theoretical and methodological maturity in recent years acquired the expertise and ethical-political daily, consolidated its space in claiming social security institution, the rights so hard fought in an environment grounded in the disintegration social struggles

Avaliação do conhecimento, formação e capacitação do TSB e ASB no desenvolvimento das atividades no serviço público de saúde

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Aspectos éticos considerados na relação médico-paciente: vivências de anestesiologistas

BACKGROUND AND OBJECTIVE: Ethical principles guide professional conduct, particularly in establishing the doctor-patient relationship and, therefore, require constant reflection. The purpose of this study is to analyze ethical experiences of anesthesiologists in their interaction with the patient under their care. METHOD: This was an exploratory study involving 16 active anesthesiologists at a university hospital in João Pessoa, Paraíba. We collected data through semi-structured interviews and analyzed qualitatively using the content analysis technique. RESULTS: The study findings show that the classification of ethical experiences of the study participants regarding the doctor-patient relationship were classified into five categories: respect for the patient, humane treatment, equal treatment, professional secrecy, and respect for patient autonomy. CONCLUSION: We conclude that respondents recognize the ethical and humanistic values that should guide the relationship with their patients.

O conhecimento dos auxiliares odontológicos do sistema público de saúde dos municípios do noroeste paulista sobre os aspectos bioéticos na prática profissional

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Interviewing children and young people with learning disabilities: guidelines for researchers and multi-professional practice

We argue that it is important for researchers and service providers to not only recognize the rights of children and young people with learning disabilities to have a ‘voice’, but also to work actively towards eliciting views from all. A set of guidelines for critical self-evaluation by those engaged in systematically collecting the views of children and young people with learning disabilities is proposed. The guidelines are based on a series of questions concerning: research aims and ethics (encompassing access/gatekeepers; consent/assent; confidentiality/anonymity/secrecy, recognition, feedback and ownership; and social responsibility) sampling, design and communication