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Abstract(s)
A presente dissertação propõe uma análise da tensão entre o nemo tenetur e os deveres de colaboração do contribuinte com a Administração Tributária, enquanto princípios constitucionais diametralmente opostos. Com este estudo pretende-se uma reflexão sobre a admissibilidade da utilização em processo penal dos documentos entregues no âmbito de uma inspeção tributária, ao abrigo de um dever de colaboração legalmente imposto. Nestes termos, impõe-se o estudo do fundamento constitucional do nemo tenetur e do âmbito de aplicação a si aplicável, bem como das diversas posições doutrinais que encontramos, hoje, no ordenamento jurídico português em ordem à sua compatibilização com o dever de colaboração em matéria tributária. Terminando com uma análise crítica ao Acórdão n.º 298/2019 do Tribunal Constitucional, enquanto possível resposta à questão aqui a discutir.
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.
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.
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Keywords
Nemo tenetur se ipsum accusare Deveres de colaboração Administração Tributária Processo penal Duty to collaboration Tax Authority Criminal proceedings