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A conjuntura da digitalização económica internacional e nova era das big data tem vindo a convergir na aceitação e consequente banalização de aparelhos técnicos cada vez mais apurados ou aliás, inteligentes. Denote-se, portanto, que o recurso a ferramentas informáticas idóneas à realização eficiente de tarefas teórico-práticas, de índole jurídica ou outra, poderá apresentar um nicho de aproveitamento igualmente público (em detrimento de um outro exclusivamente privado). Assim, considerando a Era atual, assente cada vez mais na banalização de utilização e acesso a sistemas de inteligência artificial, servirá esta (artificialidade) como objeto da presente investigação, com aplicação ao direito tributário português, objetivando-se assim apreciações relativamente a aplicações teóricas e práticas advindas desta fusão. Procura-se, deste modo, aferir sobre a compatibilidade do regime para com limitações internacionais, comunitárias e nacionais perante uma relação munida de ius imperii, considerando problemas ocorrentes da efetivação do regimento tal como a possível modalidade de responsabilidade civil por danos emergentes de atos administrativos praticados pela inteligência artificial, bem como, in summa, sobre o melhoramento da relação jurídica tributária, mormente no que diga respeito à sua simplificação e eficiência, sem consequente diminuição dos direitos, liberdades e garantias dos contribuintes. Repare-se, contudo, numa certa indigência jurisprudencial e doutrinária na matéria, pelo que deverá a investigação socorrer-se de direito comparado e outros avanços científicos internacionais, sob pena de se verificar um vazio empírico na prossecução do trabalho.
The convergence of international economic digitization and the new era of big data has led to the widespread acceptance and, consequently, the commonplace use of increasingly sophisticated—or, indeed, intelligent—technical devices. It should therefore be noted that the use of appropriate IT tools for the efficient performance of theoretical and practical tasks, whether legal or otherwise, may present a niche for public use (as opposed to one that is exclusively private). Thus, considering the current era, increasingly based on the widespread use of and access to artificial intelligence systems, this “artificiality” will serve as the subject of the present research, with application to Portuguese tax law, aiming to assess the theoretical and practical implications arising from this convergence. The aim is, therefore, to assess the compatibility of the regime with international, EU, and national limitations in the context of a relationship governed by ius imperii, considering issues arising from the implementation of the regime, such as the possible form of civil liability for damages resulting from administrative acts performed by artificial intelligence, as well as, in short, the improvement of the tax legal relationship, particularly with regard to its simplification and efficiency, without a consequent reduction in taxpayers’ rights, freedoms, and guarantees. It should be noted, however, that there is a certain lack of case law and legal doctrine on this subject; therefore, the research must draw upon comparative law and other international scholarly developments, lest an empirical gap arise in the course of the work.
The convergence of international economic digitization and the new era of big data has led to the widespread acceptance and, consequently, the commonplace use of increasingly sophisticated—or, indeed, intelligent—technical devices. It should therefore be noted that the use of appropriate IT tools for the efficient performance of theoretical and practical tasks, whether legal or otherwise, may present a niche for public use (as opposed to one that is exclusively private). Thus, considering the current era, increasingly based on the widespread use of and access to artificial intelligence systems, this “artificiality” will serve as the subject of the present research, with application to Portuguese tax law, aiming to assess the theoretical and practical implications arising from this convergence. The aim is, therefore, to assess the compatibility of the regime with international, EU, and national limitations in the context of a relationship governed by ius imperii, considering issues arising from the implementation of the regime, such as the possible form of civil liability for damages resulting from administrative acts performed by artificial intelligence, as well as, in short, the improvement of the tax legal relationship, particularly with regard to its simplification and efficiency, without a consequent reduction in taxpayers’ rights, freedoms, and guarantees. It should be noted, however, that there is a certain lack of case law and legal doctrine on this subject; therefore, the research must draw upon comparative law and other international scholarly developments, lest an empirical gap arise in the course of the work.
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Direito tributário Inteligência Artificial AI act Garantias dos contribuintes Reforma fiscal Tax law Artificial Intelligence taxpayer guarantees Tax reform