Publicação
Os métodos indiretos na investigação tributária dos rendimentos e atos ilícitos
| Resumo: | Tax crime violently affects legal values, which are imminently superindividual and quantifiable in terms of the injury inflicted to the public patrimony - a basis for the public completion of its teleological purposes. Concurrently its reduced censorship, noticed on the penalties seriousness contained in its extravagant tax criminal law, combined with the high potential for illegal profits generates its growing commission without instruments that can address its impunity. In this context and despite the evident judicial reluctance, the traditional mechanism of indirect evaluation, duly delimited in the framework of indirect evidence, remains an improved solution for the effective quantification of this injury in casu, thus ensuring the effective protection and compliance with criminal law, as well as ultimately with its social desiderates respecting the absolute defence rights and guarantees all of the procedural subjects. |
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| Autores principais: | Macedo Da Cruz, Nelson |
| Assunto: | criminal profits indirect evidences indirects tax methods Tax crime Sociology and Political Science Political Science and International Relations Law SDG 16 - Peace, Justice and Strong Institutions |
| Ano: | 2020 |
| País: | Portugal |
| Tipo de documento: | artigo |
| Tipo de acesso: | acesso aberto |
| Instituição associada: | Universidade Nova de Lisboa |
| Idioma: | português |
| Origem: | Repositório Institucional da UNL |
| Resumo: | Tax crime violently affects legal values, which are imminently superindividual and quantifiable in terms of the injury inflicted to the public patrimony - a basis for the public completion of its teleological purposes. Concurrently its reduced censorship, noticed on the penalties seriousness contained in its extravagant tax criminal law, combined with the high potential for illegal profits generates its growing commission without instruments that can address its impunity. In this context and despite the evident judicial reluctance, the traditional mechanism of indirect evaluation, duly delimited in the framework of indirect evidence, remains an improved solution for the effective quantification of this injury in casu, thus ensuring the effective protection and compliance with criminal law, as well as ultimately with its social desiderates respecting the absolute defence rights and guarantees all of the procedural subjects. |
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