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A realização da avaliação indireta implica a verificação do cumprimento, por parte da Autoridade Tributária, de um conjunto determinado de pressupostos legalmente delimitados. A verificação destes pressupostos, bem como a sua especial fundamentação constituem o ónus da Autoridade Tributária no âmbito da aplicação da avaliação indireta. Por sua vez, ao sujeito passivo caberá provar a existência de um excesso ou manifesto excesso na quantificação da matéria tributável através de métodos indiretos e, em certos casos, a prova do não cumprimento dos pressupostos de que depende a decisão de aplicar métodos indiretos. Esta repartição do ónus da prova assume uma especial complexidade técnica e jurídica, sendo certo que somente a sua integral compreensão permite o cumprimento rigoroso da lei e a luta eficaz pelo direito do Estado de arrecadar receita pública e o direito do Sujeito Passivo que essa arrecadação seja justa.
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.
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.
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Avaliação indireta Ónus da prova Cooperação Indirect assessment Responsibility of proof Cooperation