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Abstract(s)
A sobrecarga dos tribunais quando procurados pe-las empresas e pelos cidadãos, a dilação na aprecia-ção jurisdicional do conflito e a projeção de tal es-tado de coisas na qualidade das sentenças judiciais constituem algumas das causas que despertaram a atenção da doutrina portuguesa para a arbitragem tributária. Por isso, se os princípios da legalidade, tutela jurisdicional efetiva e indisponibilidade do crédito tributário, em tese, podiam ter constituído obstáculos à consagração legislativa do instituto, há que perceber o núcleo estruturante da sua interpre-tação e consequente superação.
The overload of the courts when sought by compa-nies and citizens, the delay in the jurisdictional reso-lution of the conflict and the projection of this state of affairs in quality of judicial sentences are some of the causes that awoke the attention of Portuguese doctrine to tax arbitration. Therefore, if the princi-ples of legality, effective legal protection and una-vailability of public goods, in the theory, could have constituted obstacles to the legislative consecration of the institute, it is necessary to perceive the struc-turing nucleus of its interpretation and consequent overcoming.
The overload of the courts when sought by compa-nies and citizens, the delay in the jurisdictional reso-lution of the conflict and the projection of this state of affairs in quality of judicial sentences are some of the causes that awoke the attention of Portuguese doctrine to tax arbitration. Therefore, if the princi-ples of legality, effective legal protection and una-vailability of public goods, in the theory, could have constituted obstacles to the legislative consecration of the institute, it is necessary to perceive the struc-turing nucleus of its interpretation and consequent overcoming.
Description
Artigo em revista científica internacional com arbitragem científica
Keywords
Arbitragem tributária Princípio da legalidade Princípio da tutela jurisdicional efetiva Princípio da indisponibilidade do crédito tributário Tax arbitration Principle of legality Principle of effective legal protection Principle of unavailability of public goods