| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 737.17 KB | Adobe PDF |
Advisor(s)
Abstract(s)
A presente dissertação de mestrado versa sobre o instituto de reversão de processo de execução fiscal na ótica dos Contabilistas Certificados, tendo como objetivo analisar a problemática dos Técnicos Oficiais de Contas ao assumirem um papel de responsáveis subsidiários.
Nesta medida, torna-se imprescindível abordar o caminho até à instauração do processo de execução fiscal e, consequentemente, a reversão da execução fiscal.
O mecanismo processual intitulado de reversão do processo de execução fiscal consiste num instituto que permite à AT efetivar a(s) responsabilidade(s) do(s) potencial(ais) responsável(eis) subsidiário(s) consagrado nos termos da lei.
Desta forma, urge em saber quem poderá eventualmente assegurar os créditos, de modo a satisfazer a dívida exequenda e outros créditos dos detentores do título executivo.
No decurso da investigação científica debruçar-nos-emos sobre a relevância do papel dos eventuais responsáveis subsidiários, tendo especial enfoque os Contabilistas Certificados e as suas competências e deveres implementados no Estatuto e Código Deontológico dos Contabilistas Certificados.
Sob observância das normas implementadas pelo legislador, será igualmente analisado passo a passo os pressupostos, os fundamentos e as formalidades que incidem sobre a figura da reversão de execução fiscal.
Sem descurar, a aplicação e análise minuciosa de um acórdão consideravelmente recente como base à fundamentação do objeto de estudo para uma melhor e consistente contribuição do tema proposto.
Em suma, o principal objeto do nosso estudo consiste em aprofundar essencialmente a temática selecionada na presente dissertação efetuando-se, para o efeito, uma síntese da metodologia proposta.
This master's thesis deals with the institute of reversal of tax enforcement proceedings from the perspective of Certified Accountants, aiming to analyse the problem of Chartered Accountants when assuming a role of subsidiary responsible. To this extent it is essential to address the path to the initiation of tax enforcement proceedings and, consequently, the reversal of tax enforcement. The procedural mechanism entitled reversal of tax enforcement proceedings consists of an institute that allows the TA to realise the liability(ies) of the potential subsidiary(ies) enshrined in the law. Therefore, it is urgent to know who can eventually secure the claims, to satisfy the enforced debt and the claims of the holders of the executive title. During the scientific research, we will focus on the relevance of the role of possible subsidiary responsible, with special focus on Certified Accountants and their competences and duties implemented in the Statute and Code of Ethics of Certified Accountants. Under observance of the rules implemented by the legislator, it will also be analysed step by step the assumptions, the grounds and the formalities that focus on the figure of the reversal of tax enforcement. Without forgetting the application and detailed analysis of a considerably recent judgement as a reference to the object of study for a better and consistent contribution of the proposed theme. In conclusion, the main object of our study is to essentially deepen the theme selected in this dissertation by summarising the proposed methodology.
This master's thesis deals with the institute of reversal of tax enforcement proceedings from the perspective of Certified Accountants, aiming to analyse the problem of Chartered Accountants when assuming a role of subsidiary responsible. To this extent it is essential to address the path to the initiation of tax enforcement proceedings and, consequently, the reversal of tax enforcement. The procedural mechanism entitled reversal of tax enforcement proceedings consists of an institute that allows the TA to realise the liability(ies) of the potential subsidiary(ies) enshrined in the law. Therefore, it is urgent to know who can eventually secure the claims, to satisfy the enforced debt and the claims of the holders of the executive title. During the scientific research, we will focus on the relevance of the role of possible subsidiary responsible, with special focus on Certified Accountants and their competences and duties implemented in the Statute and Code of Ethics of Certified Accountants. Under observance of the rules implemented by the legislator, it will also be analysed step by step the assumptions, the grounds and the formalities that focus on the figure of the reversal of tax enforcement. Without forgetting the application and detailed analysis of a considerably recent judgement as a reference to the object of study for a better and consistent contribution of the proposed theme. In conclusion, the main object of our study is to essentially deepen the theme selected in this dissertation by summarising the proposed methodology.
Description
Mestrado em Fiscalidade
Keywords
Processo de execução fiscal Reversão fiscal Responsabilidade tributária Contabilistas certificados Tax enforcement process Tax reversal Tax liability Certified accountants
Citation
Ferreira, I. C. R. (2023) A reversão do processo de execução fiscal: responsabilidade tributária dos contabilistas certificados. [Dissertação de mestrado, Instituto Superior de Contabilidade e Administração de Lisboa]. Repositório Científico do Instituto Politécnico de Lisboa. http://hdl.handle.net/10400.21/17433