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Da ilegalidade do ato tributário intermédio : as orientações genéricas
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O tema escolhido para esta dissertação tem ocupado uma boa parte do labor jurisprudencial tributário e constitucional português, e num momento de crise, como é o que atualmente se vive, em que os impostos constituem a fonte vital da receita pública, maximiza-se a tensão de interesses conflituantes subjacente às normas que integram o direito tributário substantivo e processual.
A problemática da possível existência de eficácia externa dos atos tributários intermédios e a sua ilegalidade tem aumentado exponencialmente no nosso sistema. Nesse sentido e por se mostrar revestido da necessária relevância, decidimos prover ao seu aprofundamento.
Preferimos, com efeito, trata-lo de modo abrangente, analisando inicialmente o sistema fiscal português em geral e a atividade da Autoridade Tributária em particular. Posteriormente analisamos a questão da possibilidade de existência de eficácia externa num ato tributário intermédio, conjugando a problemática com diversas questões laterais, com o intuito de responder a dúvidas concretas, potenciais, ou já verificados na pracxis, como sejam a possibilidade de existência de eficácia externa das orientações genéricas e as consequências dessa mesma eficácia.
Como sabemos, as orientações genéricas (circular, ofício-circular, ofício-circulado, fichas doutrinárias) vivem atualmente entre o discurso da pura eficácia interna e a realidade da total eficácia externa, provocando “ambiguidades, contradições e inseguranças na doutrina e na jurisprudência e uma total desproteção dos contribuintes e do interesse público”.
Assim, foi traçado como objetivo, dar a conhecer a importância de certos atos tributários intermédios como sejam as orientações genéricas e a possibilidade de existência de eficácia externa.
No decurso do estudo será analisada a atuação da AT na produção desses mesmos atos intermédios e o condicionalismo dessa atuação no desempenho dos agentes económicos e da economia em geral, em confronto com a delimitação das suas próprias competências, verificando que os conceitos jurídicos indeterminados não podem nunca justificar uma margem de livre apreciação com ausência de controlo judicial.
Para finalizar, procuraremos analisar o caso concreto do Oficio- Circulado n.º 30.152/2013, verificando a atuação da AT na interpretação do artigo 21.º do CIVA.
The subject matter of this thesis has been the object of reflexion and analysis by a significant part of the Portuguese tax jurisprudential and constitutional workforce and, in times of crisis, as the one we are currently going through, where taxes constitute a vital source of public revenue, an increased tension can be witnessed between the conflicting interests underlying the rules which form part of material and procedural tax law. The problematic issues around the possible existence of external effectiveness of intermediate tax acts and their illegality have increased exponentially in our system. For this reason and given its relevance we have decided to analyse these issues more deeply. We have chosen to conduct this analysis in a broad manner, analysing, first, the Portuguese tax system in general and, afterwards, the activity of the Tax Authorities in particular. Subsequently, we have analysed the issue of the possible existence of external effectiveness of an intermediate tax act, together with a number of lateral issues, in order to be in a position to respond to real, potential or existing practical questions such as that of the possibility of external effectiveness of generic guidelines and the consequences of that effectiveness. As we all know, while the voiced views in respect of generic guidelines (Letters or Notices, Tax Rulings, Doctrine Notices) are those of the mere internal effectiveness, the reality is that of their full external effectiveness, something that generates “ambiguity, contradiction and uncertainty in doctrine and jurisprudence and a total lack of protection of the interests of taxpayers and public interest”. Accordingly, our main purpose it that of highlighting the importance of certain intermediate tax acts, such as generic guidelines, and the possible existence of external effectiveness. Throughout this study we will also analyse the activity of the Tax Authorities in the production of such intermediate acts and how such activity conditions the performance of economic agents and of the economy in general, while confronting it with the limits of competence of the Tax Authorities. We will verify that undetermined legal concepts cannot ever justify a free margin of appreciation without any judicial control. Finally, we will analyse the specific case of Tax Ruling nr. 30.152/2013 and how the Tax Authorities have acted in the interpretation of article 21 of the VAT Code.
The subject matter of this thesis has been the object of reflexion and analysis by a significant part of the Portuguese tax jurisprudential and constitutional workforce and, in times of crisis, as the one we are currently going through, where taxes constitute a vital source of public revenue, an increased tension can be witnessed between the conflicting interests underlying the rules which form part of material and procedural tax law. The problematic issues around the possible existence of external effectiveness of intermediate tax acts and their illegality have increased exponentially in our system. For this reason and given its relevance we have decided to analyse these issues more deeply. We have chosen to conduct this analysis in a broad manner, analysing, first, the Portuguese tax system in general and, afterwards, the activity of the Tax Authorities in particular. Subsequently, we have analysed the issue of the possible existence of external effectiveness of an intermediate tax act, together with a number of lateral issues, in order to be in a position to respond to real, potential or existing practical questions such as that of the possibility of external effectiveness of generic guidelines and the consequences of that effectiveness. As we all know, while the voiced views in respect of generic guidelines (Letters or Notices, Tax Rulings, Doctrine Notices) are those of the mere internal effectiveness, the reality is that of their full external effectiveness, something that generates “ambiguity, contradiction and uncertainty in doctrine and jurisprudence and a total lack of protection of the interests of taxpayers and public interest”. Accordingly, our main purpose it that of highlighting the importance of certain intermediate tax acts, such as generic guidelines, and the possible existence of external effectiveness. Throughout this study we will also analyse the activity of the Tax Authorities in the production of such intermediate acts and how such activity conditions the performance of economic agents and of the economy in general, while confronting it with the limits of competence of the Tax Authorities. We will verify that undetermined legal concepts cannot ever justify a free margin of appreciation without any judicial control. Finally, we will analyse the specific case of Tax Ruling nr. 30.152/2013 and how the Tax Authorities have acted in the interpretation of article 21 of the VAT Code.
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Direito fiscal Autoridade tributária Acto tributário Ilegalidade Contra-ordenação Impugnação Teses de mestrado - 2017