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Resumo(s)
O incumprimento da obrigação principal e das obrigações acessórias conexas com a relação jurídico-fiscal, culmina na prática de infrações fiscais que se subdividem em crimes ou contraordenações fiscais. As contraordenações fiscais, constituem um tipo de infração fiscal sem natureza criminal. Nesse sentido, as mesmas apenas são punidas a título de coima variável, consonante o seu grau de gravidade. Assim, é importante estudar a razão que justifica a punibilidade deste tipo de comportamentos ilícitos. Para além do mais, importa recortar o âmbito dos institutos da admoestação, dispensa e atenuação especial de coima. Assim, torna-se imperativo, o conhecimento de todas as fases do processo contraordenacional, para que possamos reagir atempadamente e com os meios adequados. Por último, é necessário analisar a aplicação que a jurisprudência faz de cada um destes institutos.
The failure to comply with the principal obligation and ancillary obligations related with the legal-fiscal relationship, culminates in the practice of tax infractions that are subdivided into crimes or tax misdemeanor. The tax misdemeanor constitutes a type of tax offense that is not criminal in nature. In that sense, they are only punishable as a variable fine, consonant with their degree of severity. Thus, it is important to study the reason that justifies the punishability of this type of illegal behavior through the use of misdemeanor. Moreover, it is important to cut the scope of the institutes of admonition, exemption and special attenuation of fine. Thus, it becomes imperative, knowledge of all phases of the administrative offence proceeding, so that we can react in a timely manner and with the appropriate means. Finally, it is necessary analyse the apply the case law of each of these institutes.
The failure to comply with the principal obligation and ancillary obligations related with the legal-fiscal relationship, culminates in the practice of tax infractions that are subdivided into crimes or tax misdemeanor. The tax misdemeanor constitutes a type of tax offense that is not criminal in nature. In that sense, they are only punishable as a variable fine, consonant with their degree of severity. Thus, it is important to study the reason that justifies the punishability of this type of illegal behavior through the use of misdemeanor. Moreover, it is important to cut the scope of the institutes of admonition, exemption and special attenuation of fine. Thus, it becomes imperative, knowledge of all phases of the administrative offence proceeding, so that we can react in a timely manner and with the appropriate means. Finally, it is necessary analyse the apply the case law of each of these institutes.
Descrição
Mestrado em Fiscalidade
Palavras-chave
Contraordenação Incumprimento Processo Coima Instituto Decisão Defesa Misdemeanor Failure Process Fine Institute Decision Defense