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Publication
A prova do crime em direito penal tributário
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 2.98 MB | Adobe PDF |
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Advisor(s)
Abstract(s)
A constatação da prática do facto típico qualificado na lei penal tributária como crime ocorre, frequentemente, no contexto de um processo de inspeção tributária, o qual se encontra sujeito a regras e princípios nem sempre coincidentes com as regras e princípios consagrados para o processo de investigação penal, circunstância que se revela apta a colocar em crise a possibilidade de aproveitamento e utilização da prova recolhida e produzida no procedimento tributário em sede de processo penal. Adicionalmente, e sendo hoje comummente conhecido que os poderes de inspeção fiscal e de investigação criminal se encontram atribuídos por lei, simultaneamente, à Autoridade Tributária e Aduaneira, importa equacionar o risco de o procedimento tributário, sendo um procedimento de fiscalização da relação jurídica-tributária e de mero controlo preventivo da criminalidade que lhe é subjacente, se estar a transformar num mecanismo normal ou numa antecâmara de instrução de processos sancionatórios de índole tributária, apesar de se encontrar subtraído às específicas regras aplicáveis em processo penal. Bem assim, e sendo patente a existência de uma evidente conexão processual entre o procedimento tributário e o processo criminal, importa também averiguar se os cálculos, as asserções e as decisões tomadas pela Autoridade Tributária e Aduaneira e/ou pelo Juiz tributário se afiguram como questões prejudiciais para a tramitação do próprio processo penal, aferindo-se qual o valor ou a força probatória (se alguma) com que, no processo penal, aqueles cálculos e asserções devem valer (fazendo-se, a este respeito, uma natural distinção entre as situações em que a matéria coletável de imposto é calculada com recurso a uma avaliação direta e as situações em que tal matéria coletável é calculada por via indireta, i.e., com recurso a presunções). É neste limbo que situamos o nosso estudo: por um lado, convencidos de que é necessário adaptar os meios de combate ao crime face ao aumento e à intensificação da criminalidade à escala global, com um aumento exponencial do crime organizado em matéria económica e fiscal. Mas por outro lado, conscientes de que uma expansão desmedida do poder e do alcance punitivo dos Estados, com um encurtamento dos direitos fundamentais dos suspeitos e acusados da prática de crimes, poderá redundar num mero “combate do fogo com o fogo”, com um evidente retrocesso na dignidade e nos demais direitos fundamentais de cada pessoa (singular ou coletiva), que são a base de uma sociedade baseada na democracia e na liberdade.
The finding of the practice of a tax crime often occurs in the context of a tax inspection process, which is subject to rules and principles that do not always agree with the rules and principles established for the criminal investigation. This circumstance is able to forbid the use of the evidence collected and produced in the tax inspection process in the criminal proceedings. In addition, and as it is commonly known, the powers of tax inspection and criminal investigation are simultaneously assigned by law to the Tax Authorities; therefore, it is important to understand if the tax procedures are becoming a normal mechanism or an “antechamber” for the criminal investigations of tax crimes, although they are not submitted to the specific rules applicable to those investigations. As well, and since there is a clear connection between the tax procedure and the criminal procedure, it is also important to verify whether the calculations, assertions and decisions taken by the Tax Authorities and/or by the tax judges are mandatory to the pursuit of the criminal investigations, assessing what value or probative force (if any) those calculations and assertions must have in those investigations (whether we are before straight tax calculations or tax presumptions). It is in this limbo that we will develop our study: being aware of the increase and intensification of tax crime and organized crime on a global scale, we are convinced that it is mandatory to adapt and rebalance the methods used to fight the crime. Notwithstanding, we are also aware that an immeasurable expansion of the punitive power of States, with a shortening of the fundamental rights of the suspects and the accused of crimes, could result in an evident setback of the dignity and other fundamental rights of each person (single or collective), which are the basis of a society based on democracy and freedom.
The finding of the practice of a tax crime often occurs in the context of a tax inspection process, which is subject to rules and principles that do not always agree with the rules and principles established for the criminal investigation. This circumstance is able to forbid the use of the evidence collected and produced in the tax inspection process in the criminal proceedings. In addition, and as it is commonly known, the powers of tax inspection and criminal investigation are simultaneously assigned by law to the Tax Authorities; therefore, it is important to understand if the tax procedures are becoming a normal mechanism or an “antechamber” for the criminal investigations of tax crimes, although they are not submitted to the specific rules applicable to those investigations. As well, and since there is a clear connection between the tax procedure and the criminal procedure, it is also important to verify whether the calculations, assertions and decisions taken by the Tax Authorities and/or by the tax judges are mandatory to the pursuit of the criminal investigations, assessing what value or probative force (if any) those calculations and assertions must have in those investigations (whether we are before straight tax calculations or tax presumptions). It is in this limbo that we will develop our study: being aware of the increase and intensification of tax crime and organized crime on a global scale, we are convinced that it is mandatory to adapt and rebalance the methods used to fight the crime. Notwithstanding, we are also aware that an immeasurable expansion of the punitive power of States, with a shortening of the fundamental rights of the suspects and the accused of crimes, could result in an evident setback of the dignity and other fundamental rights of each person (single or collective), which are the basis of a society based on democracy and freedom.
Description
Keywords
Direito penal tributário Prova penal Colaboração fiscal Direito à não autoincriminação Conexão processual Criminal tax law Criminal evidence Tax collaboration Right to non self incrimination Procedural connection