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Advisor(s)
Abstract(s)
Com o presente estudo pretende-se contribuir para a compreensão dos institutos
de redução de coima regulados no Regime Geral das Infrações Tributárias.
Especificamente, pretende-se analisar a aplicabilidade do pressuposto da regularização
da situação tributária (transversal a todos os institutos de redução de coima) em casos de
impossibilidade objetiva de regularização da situação tributária – uma questão de law in
action que, depois de ter levado diversos sujeitos passivos a recorrer à lide judicial, foi
finalmente clarificada pela recente Lei n.º 7/2021, de 26 de Fevereiro. Em jeito de
enquadramento, inclui-se uma análise descritiva brevíssima (mas indispensável) do
regime das contraordenações tributárias, análise que abrange o Regime Geral das
Infrações Tributárias e, também, o Direito Infracional Tributário. Depois, inclui-se uma
análise crítico-descritiva dos mecanismos premiais no Processo Contraordenacional
Tributário, em especial, dos institutos de redução de coima, antes e pós Lei n.º 7/2021, de
26 de Fevereiro. Através dessa análise, pretende-se compreender não só os diversos
institutos de redução de coima e o seu alcance, mas também as implicações das alterações
introduzidas pela Lei n.º 7/2021, de 26 de Fevereiro. Com vista à compreensão da
regularização da situação tributária em casos de impossibilidade objetiva, inclui-se uma
análise crítico-descritiva do conceito de regularização da situação tributária e de
impossibilidade objetiva. Por último, e para concluir, é dada especial ênfase à questão da
aplicabilidade do pressuposto da regularização da situação tributária em casos de
impossibilidade objetiva antes e pós Lei n.º 7/2021, de 26 de Fevereiro, através da análise
crítico-descritiva de diversos e recentes acórdãos do Supremo Tribunal Administrativo.
The present study is intended to contribute to the understanding of the fine reduction institutes regulated by the General Regime of Tax Infractions. Specifically, we intend to analyze the applicability of the assumption of regularization of the tax situation (common to all institutes of fine reduction) in cases of objective impossibility of regularization of the tax situation - a law in action issue that, after having led several taxpayers to resort to judicial litigation, was finally clarified by the recent Law No. 7/2021 of 26 February. By way of background, a very brief (but indispensable) descriptive analysis of the regime of tax administrative offenses is included, an analysis that covers the General Regime of Tax Infractions and also the Infractional Tax Law. Then, it includes a critical-descriptive analysis of the reward mechanisms in the tax administrative offence proceeding, in particular, the institutes of fine reduction, before and after Law No. 7/2021 of 26 February. Through this analysis, it is intended to understand not only the various institutes of fine reduction and their scope, but also the implications of the changes introduced by Law No. 7/2021 of 26 February. In order to understand the regularization of the tax situation in cases of objective impossibility, a critical-descriptive analysis of the concept of regularization of the tax situation and objective impossibility is included. Finally, and to conclude, special emphasis is given to the question of the applicability of the assumption of regularization of the tax situation in cases of objective impossibility before and after Law no. 7/2021 of 26 February, through the critical and descriptive analysis of several recent decisions of the Supreme Administrative Court.
The present study is intended to contribute to the understanding of the fine reduction institutes regulated by the General Regime of Tax Infractions. Specifically, we intend to analyze the applicability of the assumption of regularization of the tax situation (common to all institutes of fine reduction) in cases of objective impossibility of regularization of the tax situation - a law in action issue that, after having led several taxpayers to resort to judicial litigation, was finally clarified by the recent Law No. 7/2021 of 26 February. By way of background, a very brief (but indispensable) descriptive analysis of the regime of tax administrative offenses is included, an analysis that covers the General Regime of Tax Infractions and also the Infractional Tax Law. Then, it includes a critical-descriptive analysis of the reward mechanisms in the tax administrative offence proceeding, in particular, the institutes of fine reduction, before and after Law No. 7/2021 of 26 February. Through this analysis, it is intended to understand not only the various institutes of fine reduction and their scope, but also the implications of the changes introduced by Law No. 7/2021 of 26 February. In order to understand the regularization of the tax situation in cases of objective impossibility, a critical-descriptive analysis of the concept of regularization of the tax situation and objective impossibility is included. Finally, and to conclude, special emphasis is given to the question of the applicability of the assumption of regularization of the tax situation in cases of objective impossibility before and after Law no. 7/2021 of 26 February, through the critical and descriptive analysis of several recent decisions of the Supreme Administrative Court.
Description
Keywords
Regularização da situação tributária Impossibilidade objetiva Mecanismos premiais RGIT Contraordenações Tax regularization Objective impossibility Reward mechanisms GRTI Misdemeanors