A prova do crime em direito penal tributário

  • Ana Paula Marques Rocha (Student)

Student thesis: Doctoral Thesis

Abstract

The finding of the practice of a tax crime often occurs in the context of a tax inspection process, which is subject to rules and principles that do not always agree with the rules and principles established for the criminal investigation. This circumstance is able to forbid the use of the evidence collected and produced in the tax inspection process in the criminal proceedings. In addition, and as it is commonly known, the powers of tax inspection and criminal investigation are simultaneously assigned by law to the Tax Authorities; therefore, it is important to understand if the tax procedures are becoming a normal mechanism or an “antechamber” for the criminal investigations of tax crimes, although they are not submitted to the specific rules applicable to those investigations. As well, and since there is a clear connection between the tax procedure and the criminal procedure, it is also important to verify whether the calculations, assertions and decisions taken by the Tax Authorities and/or by the tax judges are mandatory to the pursuit of the criminal investigations, assessing what value or probative force (if any) those calculations and assertions must have in those investigations (whether we are before straight tax calculations or tax presumptions). It is in this limbo that we will develop our study: being aware of the increase and intensification of tax crime and organized crime on a global scale, we are convinced that it is mandatory to adapt and rebalance the methods used to fight the crime. Notwithstanding, we are also aware that an immeasurable expansion of the punitive power of States, with a shortening of the fundamental rights of the suspects and the accused of crimes, could result in an evident setback of the dignity and other fundamental rights of each person (single or collective), which are the basis of a society based on democracy and freedom.
Date of Award26 Sept 2022
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorMaria Paula Ribeiro de Faria (Supervisor)

Keywords

  • Criminal tax law
  • Criminal evidence
  • Tax collaboration
  • Right to non self incrimination
  • Procedural connection

Designation

  • Doutoramento em Direito

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