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Advisor(s)
Abstract(s)
Num Estado de Direito democrático, que assegure as garantias dos contribuintes, a
Autoridade Tributária deve dispor de um prazo máximo dentro do qual pode – e deve –
validamente cobrar os tributos que são devidos pelos sujeitos passivos de imposto. Assim,
exige-se que o sistema tributário português se encontre dotado de normas que efetivem e
materializem esta indispensável garantia dos contribuintes, por forma a equilibrar
importantes princípios constitucionais, tais como a segurança e certeza jurídica e a
garantia do interesse público por parte da Autoridade Tributária. Porém, o que atualmente
se verifica é que, salvo raras exceções, as obrigações tributárias não prescrevem.
É neste contexto que tentaremos compreender o regime da prescrição da obrigação
tributária, o seu alcance, as suas vicissitudes e a sua compatibilidade com a Constituição
da República Portuguesa. Neste sentido, analisaremos as principais referências legais,
jurisprudenciais e doutrinárias sobre esta temática e procuraremos tomar posição, em
concreto, sobre os efeitos da verificação de factos interruptivos do prazo prescricional.
Por fim, e considerando a forma como atualmente o regime da prescrição da obrigação
tributária é materializado e aplicado ao caso concreto, proporemos soluções de
simplificação e compatibilização do regime com os princípios constitucionais acima
referidos, por forma a que volte a ser possível incluir, no âmbito das efetivas garantias
dos contribuintes, a prescrição da obrigação tributária.
In a democratic state under the Rule of Law, which ensures taxpayers’ guarantees, the Tax Authorities must have a maximum period within which it can – and should – validly collect the taxes due by taxpayers. It is, therefore, required that the portuguese tax system is endowed with rules that implement and materialise this significant taxpayer’ guarantee, in order to find a balance between important constitutional principles, such as legal certainty and security and the guarantee of the public interest on the part of the Tax Authorities. However, what is currently verified is that, with rare exceptions, tax obligations are not time-barred. It is in this context that we will try to understand the prescription of tax obligations institute, its scope, its vicissitudes, and its compatibility with the Constitution of the Portuguese Republic. In this regard, we will analyse the main legal, jurisprudential, and doctrinal references on this matter and seek to take a position, specifically, on the effects of the verification of facts interrupting the tax prescription period. Finally, and considering the way the prescription regime is currently materialized and applied to the concrete case, we will propose solutions for the simplification and compatibility of the regime with the constitutional principles mentioned above, in order to make it possible to include the prescription of tax obligations, in the scope of the effective guarantees of taxpayers.
In a democratic state under the Rule of Law, which ensures taxpayers’ guarantees, the Tax Authorities must have a maximum period within which it can – and should – validly collect the taxes due by taxpayers. It is, therefore, required that the portuguese tax system is endowed with rules that implement and materialise this significant taxpayer’ guarantee, in order to find a balance between important constitutional principles, such as legal certainty and security and the guarantee of the public interest on the part of the Tax Authorities. However, what is currently verified is that, with rare exceptions, tax obligations are not time-barred. It is in this context that we will try to understand the prescription of tax obligations institute, its scope, its vicissitudes, and its compatibility with the Constitution of the Portuguese Republic. In this regard, we will analyse the main legal, jurisprudential, and doctrinal references on this matter and seek to take a position, specifically, on the effects of the verification of facts interrupting the tax prescription period. Finally, and considering the way the prescription regime is currently materialized and applied to the concrete case, we will propose solutions for the simplification and compatibility of the regime with the constitutional principles mentioned above, in order to make it possible to include the prescription of tax obligations, in the scope of the effective guarantees of taxpayers.
Description
Keywords
Direito fiscal Efeito duradouro Efeito instantâneo Garantias dos contribuintes Interrupção Prescrição Prescrição da obrigação tributária Suspensão Tax law Lasting effect Immediate effect Guarantees of taxpayers Interruption Prescription Prescription of tax obligations Suspension