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Abstract(s)
O objeto de estudo desta dissertação incide sobre a denominada Taxa Municipal Turística, na sua modalidade de Dormida – cuja expressão mais significativa encontramos no Município de Lisboa, em que nos centraremos – e sobre as questões jurídicas que lhe estão subjacentes.
Numa fase introdutória procederemos à revisão do sistema fiscal português, com enfoque na distinção entre as três classificações de receitas tributárias – imposto, taxa e contribuição especial – e no regime jurídico das autarquias locais, passando de seguida à análise da Taxa Municipal Turística de Dormida em si, fazendo uma comparação entre os municípios e regiões de maior expressão no país.
Por fim, concluiremos pela qualificação exata a atribuir à referida taxa, através de uma análise centrada na legalidade e constitucionalidade da mesma.
The object of study of this dissertation concerns the so-called Municipal Tourist Tax applicable to overnight stays – the most significant expression of which we find in the Municipality of Lisbon, which we will focus on – and on the underlying legal issues. In an introductory phase, we will review the Portuguese tax system, focusing on the distinction between the three classifications of tax revenue – duty, tax and special levy – and on the legal regime of local authorities, following the analysis of the Municipal Tourist Tax on Overnight Stays itself, making a comparison between the municipalities and regions of greater expression in the country. Finally, we will conclude by the exact qualification to be attributed to this tax, through an analysis centered on its legality and constitutionality.
The object of study of this dissertation concerns the so-called Municipal Tourist Tax applicable to overnight stays – the most significant expression of which we find in the Municipality of Lisbon, which we will focus on – and on the underlying legal issues. In an introductory phase, we will review the Portuguese tax system, focusing on the distinction between the three classifications of tax revenue – duty, tax and special levy – and on the legal regime of local authorities, following the analysis of the Municipal Tourist Tax on Overnight Stays itself, making a comparison between the municipalities and regions of greater expression in the country. Finally, we will conclude by the exact qualification to be attributed to this tax, through an analysis centered on its legality and constitutionality.
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Keywords
Tax municipal Dormida