Author(s) Berta Cecília Borges de Sá Pinto
Advisor(s) Joaquim Freitas Rocha
Synopsis This study will refer to the specific characteristics of testimonial evidence, documentary and expert evidence in the tax process. The specifics of such evidence in the process shall be established by comparison with the civil and criminal procedural law. At every point of this work, and for each of the issues addressed, several decisions of higher courts will be cited and commented. This study will be started with the principles related to the proof, along the second chapter, with particular attention to the principle of free assessment of evidence and the principle of the burden of proof. In the third chapter the admissible evidences in proceedings and tax process will be compared and in the fourth chapter of this work the admissible means of evidence in the tax process will be studied as well as its limitations. The fifth, the sixth and the seventh chapters will respectively deal, in the indicated order, with the testimonial evidence, documentary evidence and expert evidence in the proceedings of judicial review and tax enforcement, whenever compared with the procedural, civil and criminal law, always quoting and analyzing judgements of the case law issued by upper Courts.
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