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Advisor(s)
Abstract(s)
A Constituição da República Portuguesa impõe, quanto aos elementos essenciais dos impostos, uma legalidade estrita, postulando uma reserva formal e material de lei nessa matéria. Inserem-se nesses elementos essenciais as garantias dos contribuintes, entre as quais figura o direito à suspensão dos processos de execução fiscal enquanto forem controvertidas a legalidade ou a exigibilidade da dívida exequenda. Não obstante assim seja, a técnica legislativa utilizada na regulamentação de certos aspetos conexos com a prerrogativa de suspensão da execução fiscal suscita dúvidas quanto à amplitude dos poderes atribuídos pelo legislador à Administração Tributária, o que dá azo a inúmeros litígios entre essa entidade administrativa e os executados. Neste contexto, é abundante (e tendencialmente uniforme) a jurisprudência sobre o tema. O propósito do presente estudo é proceder à apreciação crítica dessa jurisprudência à luz da letra e do espírito das normas aplicáveis. Ainda que muito mais urja estudar a este respeito, a nossa reflexão cingir-se-á à aceitação, constituição e substituição de garantias em processo de execução fiscal.
The Portuguese Constitution lays down the rule of law in matters concerning the key aspects of taxes, demanding the same to be ruled by legislative acts issued by the Parliament. One of such aspects are taxpayers’ guarantees, which include the right to the suspension of tax enforcement procedures while the legality or collectability of outstanding debts remain controversial. Nevertheless, the legislative technique on the regulation of certain aspects related to the prerogative of suspending tax enforcement procedures leads to doubts on the width of powers attributed to the Tax Authorities by the legislator, which results in multiple disputes between such administrative authority and tax debtors. Thus, there is abundant (and overall consistent) jurisprudence on this topic. Our aim is to analyse such jurisprudence from a critical perspective, in light of both the letter and spirit of the law. Although there is much more to be studied in this regard, our reflection will conform to the acceptance, constitution and replacement of guarantees within tax enforcement procedures.
The Portuguese Constitution lays down the rule of law in matters concerning the key aspects of taxes, demanding the same to be ruled by legislative acts issued by the Parliament. One of such aspects are taxpayers’ guarantees, which include the right to the suspension of tax enforcement procedures while the legality or collectability of outstanding debts remain controversial. Nevertheless, the legislative technique on the regulation of certain aspects related to the prerogative of suspending tax enforcement procedures leads to doubts on the width of powers attributed to the Tax Authorities by the legislator, which results in multiple disputes between such administrative authority and tax debtors. Thus, there is abundant (and overall consistent) jurisprudence on this topic. Our aim is to analyse such jurisprudence from a critical perspective, in light of both the letter and spirit of the law. Although there is much more to be studied in this regard, our reflection will conform to the acceptance, constitution and replacement of guarantees within tax enforcement procedures.
Description
Keywords
Discricionariedade administrativa Livre apreciação da prova Processo de execução fiscal Garantias dos contribuintes Teses de mestrado - 2025 Administrative discretion Free appreciation,of evidence Tax enforcement procedure Taxpayers’ guarantees