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Advisor(s)
Abstract(s)
Por forma a lograr uma convivência pacífica e sadia entre as necessidades de financiamento do Estado – e, por inerência, garantindo a sua própria sobrevivência – e o respeito pelos direitos dos contribuintes, garantindo e tutelando as prerrogativas dos mesmos, o regime fiscal português foi articulado contendo um conjunto de mecanismos de proteção e defesa no âmbito do processo e procedimento tributário. Desde logo, com especial ênfase no estabelecimento de garantias administrativas e jurisdicionais aptas à garantia da defesa do contribuinte perante hipotéticas ilegalidades praticadas pela administração fiscal. Assim, não obstante ser indubitável a existência de um sistema garantístico, parece-nos que o mesmo não se encontra devidamente clarificado junto da maioria dos contribuintes, existindo um grande desconhecimento quanto ao seu funcionamento, bem como uma excessiva burocratização, o que acaba por condicionar o regular funcionamento dos Tribunais Administrativos e Fiscais.
In order to achieve a peaceful and healthy coexistence between the financing needs of the State – and, by inherent guarantee of its own survival – and respect for taxpayers' rights, guaranteeing and protecting their prerogatives, the Portuguese tax system was articulated containing a set of protection and defense mechanisms within the scope of the tax procedure and procedure. First of all, with special emphasis on the establishment of administrative and jurisdictional guarantees capable of guaranteeing the protection of the taxpayer against possible illegalities practiced by the tax administration. Thus, although a guarantee system is undoubtedly possible, it seems to me that it is not adequately clarified by most taxpayers, there is a great lack of knowledge about its operation, as well as excessive bureaucratization. the regular functioning of the Administrative and Tax Courts.
In order to achieve a peaceful and healthy coexistence between the financing needs of the State – and, by inherent guarantee of its own survival – and respect for taxpayers' rights, guaranteeing and protecting their prerogatives, the Portuguese tax system was articulated containing a set of protection and defense mechanisms within the scope of the tax procedure and procedure. First of all, with special emphasis on the establishment of administrative and jurisdictional guarantees capable of guaranteeing the protection of the taxpayer against possible illegalities practiced by the tax administration. Thus, although a guarantee system is undoubtedly possible, it seems to me that it is not adequately clarified by most taxpayers, there is a great lack of knowledge about its operation, as well as excessive bureaucratization. the regular functioning of the Administrative and Tax Courts.
Description
Mestrado em Fiscalidade
Keywords
Garantias Tributário Impugnação Contencioso TAF Contribuinte Guarantees Tributary Impeachment Litigation Taxpayer