Analysis of Ordinance Judgment No. 1144 of 2025: Res Judicata Effect in Tax Proceedings.
The recent Order No. 1144 of January 16, 2025 clarifies important aspects regarding the effectiveness of the acquittal criminal judgment in the context of tax proceedings, highlighting the distinction between trial judgments and those issued at the preliminary stage.
Judgment No. 11690 of 2024: Reflections on Unconventional Evidence in Tax Proceedings.
The ruling of the Court of Cassation of April 30, 2024, provides important insights on the enhancement of atypical evidence in the tax context, highlighting the crucial role of the trial judge in the evaluation of circumstantial evidence and presumptions.