Article published in a Collective Book, in honor of Judge Counselor Manuel Simas Santos. Corresponds to the publication of a set of articles in the area of Criminology and Criminal Law. Under the theme Criminal Justice, it presents several doctrinal and jurisprudential reflections. In this article the Author coment a sentencing of supreme court about the guarantees of citizens on a criminal tax procedure, face the measures of search and warrant It is a critical reflexion about the minor guarantees of the defendant in this kind of criminal process (fiscal fraude or evasion) comparatively with the criminal process in general. Some constitutucional principles are in second plan, in special the presumption of innocence and the right to silence.
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