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Abstract(s)
O instituto da prescrição é comum a diferentes ramos do direito e visa, sobretudo, conferir a estabilidade, certeza e segurança jurídicas, configurando, ainda, no domínio fiscal, uma garantia cujo beneficiário único é o contribuinte, não permitindo que as relações jurídico-tributárias se eternizem no tempo. Pese embora a prescrição esteja prevista na Lei Geral Tributária, o legislador não previu expressamente quais os efeitos a conferir às causas de suspensão e de interrupção da prescrição, tendo vindo a ser entendimento da doutrina e da jurisprudência que se deve recorrer à aplicação dos efeitos previstos no Código Civil. Ora, é nesta aplicação, que residem os problemas, com o surgimento de duas teses distintas - a tese do efeito duradouro e a tese do efeito imediato das causas de interrupção e suspensão da prescrição - e que nesta dissertação exploraremos. Assim, pretendemos determinar se na prática não estaremos, de facto, a falar de uma imprescritibilidade das dívidas fiscais e, ainda, se isso será legalmente e constitucionalmente admissível, bem como, se é consentâneo com o espírito da lei fiscal. Para tal, procederemos à análise da jurisprudência do STA, concretamente aos votos de vencido que se vêm sucedendo e que são sintomáticos do desacerto interpretativo, bem como da falta de uniformização entre os Juízes Conselheiros, agudizando a pertinência desta matéria, crucial no domínio das relações jurídico-tributárias. Poderão as dívidas fiscais nunca prescrever? Entendemos que não, justificando a nossa posição na presente dissertação.
The prescription institute is common to the different branches of law and aims, above all, to provide legal stability, certainty and safety, still on the tax field, a guarantee whose the only beneficiary is the tax payer, not allowing legal-tax relations not to continue indefinitely in time. Despite prescription is predicted in the general tax law, the legislator did not predict clearly which effects to connect to suspension and interruption of the prescription, with this, the doctrine and jurisprudence have been understanding that the effects provided by the Civil Code should be applied. It is then, in this application, where the problems lie, with the emergence of two distinct theses – the thesis of the lasting effect and the thesis of the immediate effect of the causes of interruption and suspension of the prescription – that will be explored in this dissertation. Thus, we intend to determine whether in practice we are not in fact, talking about an imprescriptibility of tax arrears and, even, if this, will be legally and constitutionally permissible, as well, if it is in line with the spirit of tax law. For that, we will analyse Supreme Administrative Court jurisprudence, more precisely, to the dissenting opinion that have been occurring place and that symptomatic of the interpretative error, as well lack of standardisation among judges of the Supreme Administrative Court, heightening the relevance of this matter, which is crucial in the field of tax legal relations. Could tax arrears never expire? We do not understand it that way, justifying our position in this dissertation.
The prescription institute is common to the different branches of law and aims, above all, to provide legal stability, certainty and safety, still on the tax field, a guarantee whose the only beneficiary is the tax payer, not allowing legal-tax relations not to continue indefinitely in time. Despite prescription is predicted in the general tax law, the legislator did not predict clearly which effects to connect to suspension and interruption of the prescription, with this, the doctrine and jurisprudence have been understanding that the effects provided by the Civil Code should be applied. It is then, in this application, where the problems lie, with the emergence of two distinct theses – the thesis of the lasting effect and the thesis of the immediate effect of the causes of interruption and suspension of the prescription – that will be explored in this dissertation. Thus, we intend to determine whether in practice we are not in fact, talking about an imprescriptibility of tax arrears and, even, if this, will be legally and constitutionally permissible, as well, if it is in line with the spirit of tax law. For that, we will analyse Supreme Administrative Court jurisprudence, more precisely, to the dissenting opinion that have been occurring place and that symptomatic of the interpretative error, as well lack of standardisation among judges of the Supreme Administrative Court, heightening the relevance of this matter, which is crucial in the field of tax legal relations. Could tax arrears never expire? We do not understand it that way, justifying our position in this dissertation.
Description
Keywords
Prescrição Interrupção Suspensão Garantia dos contribuintes Efeito duradouro Efeito Instantâneo Imprescritibilidade Interruption Suspension Taxpayer guarantee Lasting effect Immediate effect Imprescriptibility