Gestão da prova no processo administrativo tributário federalverdade material vs segurança jurídica

Resumo

The present work aims to point out which line of evidence management is the most appropriate to the federal tax administrative process, taking as reference the normative repertoire of evidential law, as well as the doctrinal guidelines on the matter. It is identified that, in practice, issues such as inaccuracy in the distinction between process and procedure and the doubt about the legislation effectively applicable to the subject lead to different ways of treating the evidence by the judging authorities. The differences are accentuated with regard to the recognition of preclusive aspects, as well as the existence of a constitutionally established administrative jurisdiction. These divergences result in antagonistic attitudes regarding the production of proofs by the judge. Part of the judging authorities understand the full possibility of doing so, under the consideration of the administrative judgment is a form of official review. Another part, recognizing the judiciary activity of the Public Administration, sees the tax administrative process as a control of legality made over the contours established, by the parties, for the dispute. What can be observed, from such a framework, is to face an apparent confrontation between material truth and legal certainty. It is concluded that it must prevail over that, without the judge remaining forbidden to carry out probative instruction, but that it is limited to doing so in cases where it is necessary to confer materiality to that already alleged by any of the parties, as well as in situations where there is doubt intrinsically related to the evidence already recorded.

Ficha do documento

Tipo

Dissertação

Ano

2021

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/30547

Temas

Administração Pública

Palavras-chave

Evidence managementAdministrative processJurisdictionMaterial truthLegal certaintyGestão da provaProcesso administrativoJurisdiçãoVerdade materialSegurança jurídicaDireitoProva (Direito)Processo tributário