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Advisor(s)
Abstract(s)
O objeto de estudo da presente investigação consiste nas notas estruturantes do procedimento de inspeção tributária e nos problemas jurisprudenciais que a sua aplicação coloca, ou seja, em sentido lato, pretende-se estudar se há espaço para a consensualidade administrativa no domínio do procedimento de inspeção tributária e da sua aplicação ao Direito Tributário através das atas de regularização.
Porém, para tal se aferir é necessário primeiro compreender o fenómeno da inspeção enquanto poder concretizador do poder inspetivo. Só através deste prévio enquadramento será então possível alargar o nosso espectro a outras ordens jurídicas e formular juízos sobre novas realidades.
Como iremos observar, o procedimento de Inspeção Tributária concretiza toda a atividade tributária. É definido no artigo 54.º, n.º 1 da Lei Geral Tributária («LGT») e consubstancia a prática de atos e diligências, tendo em vista a declaração de direitos tributários, dos contribuintes ou da Administração tributária. É certo que a recente introdução na ordem jurídica portuguesa da reunião de regularização, de natureza facultativa, parece fazer a emergir a consensualidade administrativa para o Direito Tributário, pois a vontade do
contribuinte produz os efeitos jurídicos que se encontram previstos na lei.
Assim, com base no regime atualmente em vigor o objetivo é verificar se gradualmente se assiste a uma alteração do modelo que o legislador português consagrou para a inspeção tributária, v.g. se as atas de regularização constituem uma primeira etapa na introdução das técnicas convencionais de extinção do procedimento.
The object of study of this research consists of the structural notes of the tax inspection procedure and the jurisprudential problems that arise from its application. Thus, it is intended to study whether there is room for administrative consensus in the field of the tax inspection procedure and its application to Tax Law through regularization minutes. However, to assess this, it is necessary to first understand the phenomenon of the inspection as a power which materialises the inspection power. Only through this preliminary framework will it then be possible to broaden our spectrum to other legal systems and formulate judgments on new realities. As we will observe, the Tax Inspection procedure concretises all tax activity. It is defined in article (54) 1 of the General Tax Law («LGT») and embodies the practice of acts and diligences, aiming at the declaration of tax rights, of the taxpayers or the Tax Administration. It is certain that the recent introduction in the Portuguese legal system of the regularisation meeting, which is optional in nature, seems to bring administrative consensually to Tax Law, since the taxpayer's will produces the legal effects provided for by law. Therefore, based on the regime currently in force, the aim is to verify whether there is a gradual change in the model that the Portuguese legislator has established for tax inspections, e.g., whether the regularisation minutes constitute a first stage in the introduction of conventional techniques for terminating the procedure.
The object of study of this research consists of the structural notes of the tax inspection procedure and the jurisprudential problems that arise from its application. Thus, it is intended to study whether there is room for administrative consensus in the field of the tax inspection procedure and its application to Tax Law through regularization minutes. However, to assess this, it is necessary to first understand the phenomenon of the inspection as a power which materialises the inspection power. Only through this preliminary framework will it then be possible to broaden our spectrum to other legal systems and formulate judgments on new realities. As we will observe, the Tax Inspection procedure concretises all tax activity. It is defined in article (54) 1 of the General Tax Law («LGT») and embodies the practice of acts and diligences, aiming at the declaration of tax rights, of the taxpayers or the Tax Administration. It is certain that the recent introduction in the Portuguese legal system of the regularisation meeting, which is optional in nature, seems to bring administrative consensually to Tax Law, since the taxpayer's will produces the legal effects provided for by law. Therefore, based on the regime currently in force, the aim is to verify whether there is a gradual change in the model that the Portuguese legislator has established for tax inspections, e.g., whether the regularisation minutes constitute a first stage in the introduction of conventional techniques for terminating the procedure.
Description
Mestrado em Fiscalidade
Keywords
Procedimento de inspeção tributária Consensualidade administrativa Atas de regularização Tax inspection Administrative consensually Minutes of regularisation
Citation
Alvites, E. A. O. (2023) Atas de regularização tributária: Um novo paradigma no procedimento de inspeção? (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/16121