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Advisor(s)
Abstract(s)
O Valor Patrimonial Tributário dos imóveis, é determinado por uma avaliação direta concretizada mediante a prática de uma série de atos, pela AT, com base em critérios específicos definidos pela legislação vigente.1 Por se traduzirem em atos interlocutórios do procedimento, o princípio da impugnação unitária, consagrado no artigo 54.º do CPPT, determina que os mesmos não poderão ser impugnados, de forma direta e autónoma, por não respeitarem atos definitivos. Contudo, a lei exceciona deste preceito, os atos que sejam imediatamente lesivos e também os atos para os quais haja uma disposição legal que determine o contrário, igualmente denominados por atos destacáveis. Esta última exceção, incluirá, por força do n.º 1, do artigo 86.º do LGT, o caso de alguns atos de avaliação direta, como é o caso dos atos de fixação do VPT. É, por isso, evidente, existir, uma contradição entre o anteriormente mencionado princípio da impugnação unitária e este enunciado legal, pelo facto de o mesmo, no seu n.º 2, impor o esgotamento dos meios graciosos aplicáveis ao respetivo procedimento. Surge, por isso, um ónus que impende sobre o particular, de esgotamento destes meios administrativos aplicáveis, o que comporta uma restrição à tutela jurisdicional efetiva que é garantida, por força do enunciado constitucional. É neste contexto que tentaremos compreender, no presente trabalho, o regime atualmente aplicável, no contencioso tributário relativo à impugnação dos atos de fixação do VPT, analisando as principais referências doutrinárias e decisões jurisprudenciais sobre esta temática, propondo uma solução que garanta aos contribuintes uma faculdade de impugnação que possibilite, a impugnação destes atos sem necessidade do esgotamento prévio dos meios administrativos, por forma a materializar as exigências impostas tanto pela CRP, como pelos princípios aplicáveis ao processo tributário.
The Taxable Asset Value is determined by a direct valuation carried out by the Tax Administration, based on specific criteria defined by current legislation. As they relate to interlocutory acts, the unitary challenge principle determines that these acts, cannot be directly and autonomously challenged, as they do not relate to definitive acts. However, the law exempts from this provision acts that are immediately harmful and acts for which there is a legal provision to the contrary, which can also be called detachable acts. This last exception is, by virtue of Portuguese tax procedural law, the case for acts of direct assessment, such as acts that determine Taxable Asset Value. It should be noted that there is a contradiction between the aforementioned, unitary challenge principle and this legal provision, as Portuguese tax procedural law, requires the exhaustion of all administrative means applicable to this respective procedure. This would result in a burden on the individual to exhaust all administrative means, which would entail a restriction on the effective judicial protection that is guaranteed by the Portuguese constitution. It is in this context that we will try to better understand the regime currently applicable in tax litigation regarding the challenge of acts fixing Taxable Asset Value, analyzing the main doctrinal references and case law decisions on this subject, proposing a solution that guarantees taxpayers the right to challenge these acts without the need for prior exhaustion of all applicable administrative means, in order to materialize the requirements imposed by both the Portuguese constitution and the principles applicable to tax procedure.
The Taxable Asset Value is determined by a direct valuation carried out by the Tax Administration, based on specific criteria defined by current legislation. As they relate to interlocutory acts, the unitary challenge principle determines that these acts, cannot be directly and autonomously challenged, as they do not relate to definitive acts. However, the law exempts from this provision acts that are immediately harmful and acts for which there is a legal provision to the contrary, which can also be called detachable acts. This last exception is, by virtue of Portuguese tax procedural law, the case for acts of direct assessment, such as acts that determine Taxable Asset Value. It should be noted that there is a contradiction between the aforementioned, unitary challenge principle and this legal provision, as Portuguese tax procedural law, requires the exhaustion of all administrative means applicable to this respective procedure. This would result in a burden on the individual to exhaust all administrative means, which would entail a restriction on the effective judicial protection that is guaranteed by the Portuguese constitution. It is in this context that we will try to better understand the regime currently applicable in tax litigation regarding the challenge of acts fixing Taxable Asset Value, analyzing the main doctrinal references and case law decisions on this subject, proposing a solution that guarantees taxpayers the right to challenge these acts without the need for prior exhaustion of all applicable administrative means, in order to materialize the requirements imposed by both the Portuguese constitution and the principles applicable to tax procedure.
Description
Keywords
Valor patrimonial tributário VPT Princípio da impugnação unitária Atos interlocutórios Ato destacável Impugnação direta e autónoma Tax asset value Unitary challenge principle Interlocutory acts Detachable act Direct and autonomous challenge