A TUTELA DE EVIDÊNCIA EM MATÉRIA TRIBUTÁRIA

The article analyzes the tutelage and guardianship of the evidence institute, including the general aspects and mainly its application in tax law. It is intended to initially examine general aspects of the Institute for the Protection of evidence, inserted in the new Brazilian Civil procedure code. It is an essential analysis in the foreground, so that it can subsequently develop the theme in the scenario of tax law, the task which consists of the main objective of this article. The Guardianship of evidence – which is not confused with the tutelage of urgency – consists of the differentiated procedural technique of anticipating the effects of the definitive protection of merit, regardless of the proof of irreparable damage or difficult repair.