Eficácia penal das provas obtidas na inspeção tributária

: nemo tenetur se ipsum accusare e os deveres de colaboração do contribuinte com a Administração Tributária

Abstract

This dissertation proposes an analysis of the tension between nemo tenetur and the taxpayer's duty to collaboration with the Tax Authority, as diametrically opposed constitutional principles. This study aims to reflect on the admissibility of the use in criminal proceedings of documents submitted during a tax inspection, under a legally imposed duty of collaboration. In these terms, it is necessary to study the constitutional foundation of nemo tenetur and the scope applicable to it, as well as the various doctrinal positions that we find today in the Portuguese legal system, in order to make it compatible with the duty to collaboration in tax matters. Ending with a critical analysis of the Constitutional Court Judgment no. 298/2019, as a possible answer to the question to be discussed here.

Date of Award	6 Apr 2022
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	José Damião da Cunha (Supervisor)