| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1006.88 KB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
A necessidade de o Estado cobrar tributos leva a que algumas dívidas sejam cobradas coercivamente, através de um mecanismo de Execução Fiscal, conduzido pelo Órgão de Execução Fiscal, na AT, a entidade que representa o Estado. Dentro de alguns processos executivos assiste-se à reversão desse processo para um terceiro, que não é devedor originário. A reversão obedece a princípios fundamentais. Para além da defesa da receita do Estado, no processo de execução fiscal e na reversão terá também atender-se aos Direitos e
Garantias dos contribuintes e observância dos princípios do Direito Fiscal.
Importa, para o trabalho desenvolvido, também o estudo da responsabilidade. São abordadas diferentes responsabilidades: tributária, subsidiária e solidária; civil por multas e coimas; criminal e contraordenacional.
A lei prevê a responsabilidade tributária subsidiária em certos casos, mormente no artigo 24º da LGT, nas figuras a que se refere este artigo designadamente gerentes e administradores, ROCS e CC. A responsabilidade civil por multas e coimas está prevista no artigo 8ºdo RGIT para gerentes, administradores e CC, entre outros.
As normas legais, os livros de autores, as dissertações de Mestrado e a Jurisprudência foram fontes para a compreensão dos conceitos e da relação entre responsabilidade, execução fiscal e reversão da execução fiscal.
The State needs imply the collection of taxes which can be collected coercively through the fiscal execution process conducted by the fiscal execution body that exists in the Portuguese Tax Authority, the entity that represents the State. It can also occur the reversal of the fiscal execution process, as a way of effecting the subsidiary responsibility of the managers and administrators who are not the original debtor towards Portuguese State. The fiscal execution process as well as its reversal should comply with the fundamental principles of the Portuguese Tax Law as well as the taxpayers' rights and guarantees. In the present dissertation are addressed the main aspects related to the described above. It is also aimed to the present dissertation to address the tax liability in Portugal where it is identified the different kind of tax liabilities (subsidiary and solidarity; civil for fines; criminal and administrative). The legal institution of tax responsibility is part of the classical study of the subjective element of the tax relation. An example of subsidiary tax responsibility is previewed in article 24 LGT at the level of managers, administrators, statutory auditors and chartered accounts through the reversal of the fiscal execution process. Civil liability for fines and penalties is provided for in article 8 RGIT for managers, administrators and chartered accounts. Tax law, doctrine, academic papers and jurisprudence were sources for understanding the concepts and the relationship between tax responsibility, tax enforcement and reversal of tax enforcement.
The State needs imply the collection of taxes which can be collected coercively through the fiscal execution process conducted by the fiscal execution body that exists in the Portuguese Tax Authority, the entity that represents the State. It can also occur the reversal of the fiscal execution process, as a way of effecting the subsidiary responsibility of the managers and administrators who are not the original debtor towards Portuguese State. The fiscal execution process as well as its reversal should comply with the fundamental principles of the Portuguese Tax Law as well as the taxpayers' rights and guarantees. In the present dissertation are addressed the main aspects related to the described above. It is also aimed to the present dissertation to address the tax liability in Portugal where it is identified the different kind of tax liabilities (subsidiary and solidarity; civil for fines; criminal and administrative). The legal institution of tax responsibility is part of the classical study of the subjective element of the tax relation. An example of subsidiary tax responsibility is previewed in article 24 LGT at the level of managers, administrators, statutory auditors and chartered accounts through the reversal of the fiscal execution process. Civil liability for fines and penalties is provided for in article 8 RGIT for managers, administrators and chartered accounts. Tax law, doctrine, academic papers and jurisprudence were sources for understanding the concepts and the relationship between tax responsibility, tax enforcement and reversal of tax enforcement.
Description
Mestrado em Fiscalidade
Keywords
Execução Reversão Responsabilidade Gerência Responsáveis técnicos Estado Execution Reversal Responsibility Management Responsibles State
Citation
Rodrigues, A. L. L. (2023) Responsabilidade e reversão das execuções fiscais (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/16061