A prova ilícita no Direito Tributário: um estudo sobre a (in)admissibilidade no processo administrativo federal

• Ano de defesa: 2020
• Autor(a) principal: Costa, Myrella Cristine Trevisan da
• Orientador(a): Tomé, Fabiana Del Padre
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Pontifícia Universidade Católica de São Paulo
• Programa de Pós-Graduação: Programa de Estudos Pós-Graduados em Direito
• Departamento: Faculdade de Direito
• País: Brasil
• Palavras-chave em Português: Provas; Prova Ilícita; Prova Ilícita tributária; Administração e processo tributário - Brasil
• Palavras-chave em Inglês: Evidence; Exclusionary rule (Evidence); Illegal tax evidence; Tax administration and procedure - Brazil
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://tede2.pucsp.br/handle/handle/23495

The purpose of this dissertation is to investigate the admissibility or inadmissibility of illicit evidence by the federal tax authorities. We begin examining the issue by highlighting the role of language in knowledge and truth for the law and how the theory of evidence is extremely relevant to the formation of the tax legal fact, in order to emphasize its indispensability for the support of concrete and individual rules by the Public Administration. Based on this, we examine the elements and requirements for valid evidence, taking into account specifically the evidence obtained by illicit means and its consequences in tax law. In order to better elucidate the matter of illicit evidence, we review its historical background and management both in international and national legal systems, notedly in constitutional, criminal and civil spheres. Finally, we analyze the case of illicit evidence in tax law, particularly in the federal administrative sphere, based on precedents given by the Administrative Council for Tax Appeals (CARF)