DelimitaÃÃo do direito ao silÃncio à esfera tributÃria em face do dever de colaboraÃÃo dos contribuintes: um estudo sobre a natureza jurÃdica e aplicabilidade da norma constitucional que garante o direito de permanecer calado ao Ãmbito tributÃrio sancionador / Limitation of the âright of silenceâ in the tributary realm: study of the legal nature and the applicability of the constitutional law that guarantees the right of being in silence on the context tributary sanctions




The present thesis tries to delineate the applicability of the right of silence, which was enhanced by the Brazilian Federal Constitution of 1988, as described on item LXIII of the 5th article, guaranteeing the right of being in silence to the one in jail within the tributary context. There is no doubt about the legal efficacy of such rule in the penal context, according to the possibility offered by the proceeding rules that allow the indicated or investigated ones the right to confess, deny, keep silent or lie in the name of their defense. This position is pacifically accepted by the law doctrine and by the High Courts. However, by analyzing this question in accordance with the tributary sanction rules, the principle is not easily accepted. The first chapter reveals the identification of the mentioned principle as a legal statement, which in its inner aim transcends the minimum context of the rule, meaning that âthe prisoner will be informed about his rights, including the right to be in silenceâ. Consequently, conferring the use of this right offers the prisoner diverse legal situations. On the second chapter, the use of this tributary right is faced according to the Spanish doctrine and jurisprudence, as well as North American and, essentially, the Brazilian jurisprudence records. Finally, as a consequence of the result accomplished along the research process, the third chapter analyses the shock generated with the interference of the right of silence in the tributary law area against the tax obligations of duty payment, based on the solidarity duty, dogmatically formulated under the principle of the tributary contributive capacity


direito duty to pay taxes dever de pagar impostos right to be in silence sanÃÃes tributÃrias direito ao silÃncio sanctions tributary

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