Regra geral sobre o ônus da prova no processo judicial

Abstract

This article examines the general rule on burden of proof from the explanation of the meaning of "fact constitutive of the right" used in art. 333, inc. I, of the Code of Civil Procedure, in order to demonstrate that the burden of proof falls on the one who claims the fact, and not one who denies its occurrence, given the inability to prove a negative absolute. Through literature research and descriptive, used the deductive method to highlight the impact of the burden of proof in tax matters before the presumption of validity of administrative acts, which must necessarily be motivated. We conclude, therefore, that the assignment of the burden of proof is a question of law’s interpretation, and is thus applicable special and extraordinary appeals to the Superior Courts.