Produção de provas no processo administrativo fiscal

• Autor(a) principal: Lopes, Marcelo Cagno
• Data de Publicação: 2017
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/35442
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Processo administrativo fiscal; Provas no processo administrativo tributário; Prova e verdade real; Tipos de provas; Fiscal administrative procedure; Evidence in the tax administrative procedure; Evidence and real truth; Types of evidence

This study aims to examine, at the administrative federal tax, the relevance and the constitutionality of the evidence, appraising them and explaining its fundamentals, rules, values and principles for the enjoyment of the rights established for the parties, as well as the conviction of the free Judges. Seated around the basic assumptions of the studies of the Federal Fiscal Administrative Procedure of entering the legal technicalities of the Institute of essential evidence. These aspects that deserve full attention, since the proof has the purpose of forming an opinion without a doubt, bringing convictions sufficient to reach the real truth of the facts