RULING BASED ON ILLEGALLY-OBTAINED EVIDENCE UPHELD BY CSRF
In a ruling decided by a majority of votes, the 3rd Court of the
Superior Chamber of Tax Appeals used principles of Criminal Law to
validate a tax assessment based on evidence obtained illegally.
The case discussed an II (Import Tax) and IPI (Tax on
Industrialized Products) tax assessment notice against a company
involved in electronic import fraud triggered by Operation Deluge,
jointly conducted by the Federal Police and the IRS. Through Habeas
Corpus No. 142,045, the STJ considered telephone interceptions
obtained after the 60th day of investigation as unlawfully obtained
evidence, which resulted in the contamination of part of the
evidence supporting the assessment.
