| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 509.21 KB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
A presente dissertação tem enquanto objecto de análise a revisão dos actos tributários.
Esta é uma das garantias de tutela mais importantes dos contribuintes, já que lhes permite
sindicar a legalidade daqueles actos mesmo após esgotados os prazos relativos aos demais
meios impugnatórios administrativos e/ou judiciais. Trata-se de um procedimento que
pode ser utilizado com diversos fundamentos, sendo um deles a revisão por erro
imputável aos serviços. Até 2016, o regime jurídico deste mecanismo considerava que,
para efeitos de revisão, os erros nos actos de autoliquidação eram imputáveis aos serviços.
Com a revogação da norma que determinava aquela imputabilidade, os contribuintes que
estão obrigados a liquidar os tributos de que são devedores passaram a estar sujeitos à
demonstração dos pressupostos de revisão nos exactos termos em que o estão os
contribuintes cujas liquidações são emitidas pela AT. Com esta dissertação pretende-se
aferir em que termos se mantém possível e viável a tutela dos actos de autoliquidação por
via da revisão com fundamento em erro imputável aos serviços, já que neste tipo de actos
a intervenção da AT – enquanto serviços – poderá nunca chegar a existir.
The following dissertation has as scope of analysis the administrative review of tax acts. This is one of the most important guarantees available to the taxpayer, since it allows the syndication of those acts and it’s compliance with the law even after the term is over for the other means of contestion, being administrative or judicial. This is a procedure that can be used based on a number of grounds, one of them being the mistake attributable to the services. Until 2016, the rule on this mechanism established that in case of self-assessment the mistake was attributable to the services. With the repeal of this rule, taxpayers that self-assess a tax are now forced to show proof of the prerequisites for the administrative review, in the same exact way a taxpayer which gets their tax assessed by the tax authorities does. With this dissertation we hope to determine if it is still possible and viable the use of this means in a matter of a self-assess tax, since in this type of situations, there might not be an action from the tax authorities.
The following dissertation has as scope of analysis the administrative review of tax acts. This is one of the most important guarantees available to the taxpayer, since it allows the syndication of those acts and it’s compliance with the law even after the term is over for the other means of contestion, being administrative or judicial. This is a procedure that can be used based on a number of grounds, one of them being the mistake attributable to the services. Until 2016, the rule on this mechanism established that in case of self-assessment the mistake was attributable to the services. With the repeal of this rule, taxpayers that self-assess a tax are now forced to show proof of the prerequisites for the administrative review, in the same exact way a taxpayer which gets their tax assessed by the tax authorities does. With this dissertation we hope to determine if it is still possible and viable the use of this means in a matter of a self-assess tax, since in this type of situations, there might not be an action from the tax authorities.
Description
Keywords
Revisão oficiosa Erro imputável aos serviços Autoliquidação Administrative review Mistake attributable to the services Self-assessment