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Publication
A (in)disponibilidade dos créditos tributários
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| Documento principal | 608.12 KB | Adobe PDF |
Advisor(s)
Abstract(s)
A presente dissertação tem como objecto a procura na ordem jurídica da existência de manifestações capazes de nos levarem a questionar o prefixo (in) que antecipa a palavra disponibilidade em duas vertentes: a do crédito tributário e a do facto tributário no apuramento do imposto.
Por estarmos perante um tema com potencialidade de ser abordado em diversas perspectivas, optamos por circunscrevê-lo, ou melhor dito, balizá-lo entre as normas contidas na Lei Geral Tributária e Código do Procedimento e do Processo Tributário, e dentro destas, as que se prendem com o instituto do Procedimento de Revisão da Matéria Colectável, partindo naturalmente da lei.
Num primeiro momento, foi chamado à colação o instituto civilista da «transacção» e posteriormente, na posse do termo «acordo», foram vistas as figuras em confronto no contexto actual do Estado dos Cidadãos.
The object of the present dissertation is the search in legislation for the existence of manifestations capable of making us question the prefix (un) which comes before the word availability from two perspectives: in terms of tax credit and of the taxable event when calculating tax. As this is a theme which has the potential to be aborted from various perspectives, we have opted to limit it, or, to be precise, delimit it between the standards set out in the General Tax Law and the Tax Process and Procedure Code and, in terms of the latter, those connected with the institution of the Taxable Income Revision Procedure, self-evidently being based on the law. Initially, the civil law institution of the «transaction» was put up for discussion and, subsequently, as regards the term «agreement», the conflicting figures were considered in the current context of the Citizens’ State.
The object of the present dissertation is the search in legislation for the existence of manifestations capable of making us question the prefix (un) which comes before the word availability from two perspectives: in terms of tax credit and of the taxable event when calculating tax. As this is a theme which has the potential to be aborted from various perspectives, we have opted to limit it, or, to be precise, delimit it between the standards set out in the General Tax Law and the Tax Process and Procedure Code and, in terms of the latter, those connected with the institution of the Taxable Income Revision Procedure, self-evidently being based on the law. Initially, the civil law institution of the «transaction» was put up for discussion and, subsequently, as regards the term «agreement», the conflicting figures were considered in the current context of the Citizens’ State.
Description
Keywords
Direito fiscal Crédito tributário Princípio da legalidade Convenção fiscal Teses de mestrado - 2014