Judicial principles and studies
Income Tax – Financial Claims: Evidence Obtained Illegally
The study examines how confidentiality under Article 62 of Income Tax Law No. 34/2014 affects the admissibility of evidence procured by parties from the tax department in breach of the law.
Tax and banking
Judicial principles and studies
Updated: 10 September 2026
Editorial summary of a judicial principle or decision; consult the source below and do not treat the firm as the author of the decision.
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The study examines how confidentiality under Article 62 of Income Tax Law No. 34/2014 affects the admissibility of evidence procured by parties from the tax department in breach of the law.
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Subject
Article 62 of Income Tax Law No. 34/2014 imposes confidentiality on tax documents, records, returns, audit and assessment decisions and their copies that are viewed by officials performing duties under the law, and prohibits producing or disclosing them in courts other than the competent court or to unauthorized persons. The law prescribes penalties for unlawful disclosure. The confidentiality aim is to protect public order, foster public confidence, and safeguard individuals' secrets, not solely to protect the taxpayer.
Summary
Where a party presents evidence obtained from the tax department in a manner contrary to Article 62/b, that acquisition is unlawful. Evidence procured through illegal means lacks probative value, and the principle that what is founded on illegality is void applies; this principle covers civil proceedings as well as criminal ones.
Practical significance
A claimant cannot base a judgment on tax documents or data obtained in violation of the statutory confidentiality rules, since such evidence is excluded from proof. This is an educational summary and not a judicial text or legal advice.
Frequently asked questions
Subject?
Article 62 of Income Tax Law No. 34/2014 imposes confidentiality on tax documents, records, returns, audit and assessment decisions and their copies that are viewed by officials performing duties under the law, and prohibits producing or disclosing them in courts other than the competent court or to unauthorized persons. The law prescribes penalties for unlawful disclosure. The confidentiality aim is to protect public order, foster public confidence, and safeguard individuals' secrets, not solely to protect the taxpayer.
Summary?
Where a party presents evidence obtained from the tax department in a manner contrary to Article 62/b, that acquisition is unlawful. Evidence procured through illegal means lacks probative value, and the principle that what is founded on illegality is void applies; this principle covers civil proceedings as well as criminal ones.
Practical significance?
A claimant cannot base a judgment on tax documents or data obtained in violation of the statutory confidentiality rules, since such evidence is excluded from proof. This is an educational summary and not a judicial text or legal advice.
Sources and references
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