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Advisor(s)
Abstract(s)
A incerteza fáctica e jurídica numa Economia globalizada é hoje uma nota característica na aplicação do Direito Tributário, não só perante a dificuldade em ter acesso a todos os factos com relevância tributária ou o seu recorte, como também, recorrentemente, as normas tributárias permitem sustentar vários resultados interpretativos válidos à luz da hermenêutica jurídica. Assim, o princípio da indisponibilidade do crédito tributário não configura um obstáculo intransponível à consagração do acordo tributário e os efeitos jurídicos que dele resultam, nomeadamente, a obrigação de pagamento do valor da liquidação, a renúncia à impugnação judicial por parte do contribuinte e a impossibilidade de praticar nova liquidação pela Administração Fiscal, constituem fundamentos para a opção de previsão que o nosso legislador deve promover.
The factual and legal uncertainty, in a globalized economy, is now a characteristic feature in the application of tax law in not only faced with the difficulty of having access to all the facts or their cut with tax relevance, but also recurrently the tax rules allow support several interpretative results. Thus, the principle of the unavailability of the tax credit does not constitute an insurmountable obstacle to the legislative prediction agreement and, secondly, the legal consequences that result, the obligation to pay the settlement amount, the waiver of the objection by the taxpayer and the inability to practice new assessement by the tax authorities are grounds for forecasting option that our legislators should promote.
The factual and legal uncertainty, in a globalized economy, is now a characteristic feature in the application of tax law in not only faced with the difficulty of having access to all the facts or their cut with tax relevance, but also recurrently the tax rules allow support several interpretative results. Thus, the principle of the unavailability of the tax credit does not constitute an insurmountable obstacle to the legislative prediction agreement and, secondly, the legal consequences that result, the obligation to pay the settlement amount, the waiver of the objection by the taxpayer and the inability to practice new assessement by the tax authorities are grounds for forecasting option that our legislators should promote.
Description
Arigo em revista científica internacional
Keywords
Globalização Incerteza Concordata tributária Cobrança de impostos Globalization Uncertainty Tax settlement Tax collection