O ónus da prova e os métodos indiretos

: uma perspetiva processual

Abstract

The implementation of indirect assessment implies the verification of fulfillment, by the Tax Authority, of a certain set of legally delimited assumptions. The verification of these assumptions, as well as their special justification, constitutes de responsibility of the Tax Authority in the context of the application of indirect assessment. In turn, it is up to the taxpayer to prove the existence of an excess or manifest excess in the quantification of the taxable matter through indirect methods and, in certain cases, the proof of non-fulfilment with the assumptions on which the decision to apply indirect methods depends. The division of the responsibility of proof assumes a special technical and legal complexity, and it is certain that only its full understanding allows the rigorous compliance with the law and the effective fight for the right of the State to collect public revenue and the right of the taxpayer that this collection be fair.

Date of Award	10 Sept 2024
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Tomás Tavares (Supervisor)