| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.54 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
A presente dissertação aborda a prescrição da dívida tributária e alguns dos problemas, que na nossa opinião são os mais marcantes e urgem uma resolução definitiva que se harmonize com as finalidades, valores e princípios do direito fiscal. O ponto de partida centra-se na omissão de resposta do direito fiscal, no que toca aos efeitos da interrupção e da suspensão da prescrição, tema que é conhecido e tratado pela doutrina e jurisprudência. Isto posto, assumimos como tarefa confrontar as diferentes opiniões e tentar perceber quais são as soluções mais lógicas, que melhor se enquadram no âmbito da prescrição do direito fiscal. Não podemos subscrever a tese do duplo efeito das causas interruptivas defendidas pelos tribunais, que leva, em muitos casos, à eternização da pendência do processo, nunca se alcançando a prescrição. Neste seguimento, concretizamos uma proposta de resolução de jure constituendo, para terminar a imprescritibilidade derivada de causas de interrupção e suspensão suscitadas pela própria Autoridade Tributária e Aduaneira. Por fim, analisamos quais os efeitos da prescrição no direito fiscal, assumindo uma opinião de rutura relativamente à agora jurisprudencialmente consagrada. Assim, advogamos que nem sempre a aplicação subsidiária do Direito Civil ao Direito Fiscal é a resposta correta para as aparentes omissões da lei fiscal, apresentando uma solução inspirada unicamente pela interpretação desta lei, a qual nos leva a um entendimento mais razoável, e que se pauta pela extinção completa de qualquer relação jurídico-tributária antes e depois da ocorrência da prescrição.
The theme of this dissertation addresses the prescription of tax debt and some of the problems, which in our opinion are the most striking and urgently require a definitive resolution that is in harmony with the purposes, values and principles of tax law. The starting point focuses on the lack of response from tax law, with regard to the lack of designation of the effects of interruption and suspension of the prescription which is already known and dealt with by doctrine and jurisprudence. This being said, our task is to confront the different opinions and try to understand which are the most logical and that best fit within the scope of the prescription in tax law. We cannot align ourselves with the orientation of the double effect of the interruptive causes defended by the courts, which lead, in many cases, to the eternalization of the pendency of the process, never reaching prescription. In this regard, we have materialized a proposal for a de jure constituendo resolution to end the imprescriptibility deriving from interruption and suspension causes, raised by the Tax and Customs Authority itself. Finally, we analyze the effects of the prescription in tax law, in which we have a breaking opinion in relation to the now jurisprudentially foreseen. Therefore, we advocate not only that the subsidiary application of Civil Law to Tax Law is not always the correct answer to the apparent omissions, but we also present a solution inspired solely by the interpretation of the tax law which leads us to a more reasonable understanding and which is guided by the complete extinction of any legal-tax relationship before and after the occurrence of the prescription.
The theme of this dissertation addresses the prescription of tax debt and some of the problems, which in our opinion are the most striking and urgently require a definitive resolution that is in harmony with the purposes, values and principles of tax law. The starting point focuses on the lack of response from tax law, with regard to the lack of designation of the effects of interruption and suspension of the prescription which is already known and dealt with by doctrine and jurisprudence. This being said, our task is to confront the different opinions and try to understand which are the most logical and that best fit within the scope of the prescription in tax law. We cannot align ourselves with the orientation of the double effect of the interruptive causes defended by the courts, which lead, in many cases, to the eternalization of the pendency of the process, never reaching prescription. In this regard, we have materialized a proposal for a de jure constituendo resolution to end the imprescriptibility deriving from interruption and suspension causes, raised by the Tax and Customs Authority itself. Finally, we analyze the effects of the prescription in tax law, in which we have a breaking opinion in relation to the now jurisprudentially foreseen. Therefore, we advocate not only that the subsidiary application of Civil Law to Tax Law is not always the correct answer to the apparent omissions, but we also present a solution inspired solely by the interpretation of the tax law which leads us to a more reasonable understanding and which is guided by the complete extinction of any legal-tax relationship before and after the occurrence of the prescription.
Description
Keywords
Prescrição Garantia dos contribuintes Interrupção Suspensão Efeito duradouro Efeito instantâneo Legislação complementar Valor da segurança jurídica Obrigações naturais Lacuna Interpretação Extinção da relação jurídica tributária Prescription Taxpayer guarantee Interruption Suspension Lasting effect Immediate effect Complementary legislation Value of legal certainty Natural obligations Gap Interpretation Extinction of the legal tax relationship