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A presente dissertação de Mestrado versa sobre os limites ao dever de colaboração do contribuinte no âmbito do procedimento de inspeção tributária. A intensificação e crescente morosidade e complexidade dos procedimentos de inspeção tributária, bem como a perceção que os cidadãos têm atualmente da Autoridade Tributária, como uma estrutura autoritária e confrontativa, conduz essencialmente a dois problemas no sistema tributário: por um lado, à existência de procedimentos inspetivos errados ou que comportam ilegalidades, e em relação aos quais os contribuintes acabam por se conformar; por outro, à falta de declaração, omissão ou dissimulação de rendimentos, informações ou obrigações fiscais por parte dos sujeitos passivos. O cumprimento do dever de colaboração por parte dos contribuintes só pode ser alcançado através de uma Autoridade Tributária menos conflituosa, mais cooperante e transparente com os sujeitos passivos, diminuindo a litigiosidade e a propensão à fuga e evitando práticas fiscalmente abusivas. Em consequência, garantir-se-á o respeito pelo princípio da capacidade contributiva e pelo dever fundamental de pagar impostos, bem como uma eficiente arrecadação dos tributos, conduzindo a um sistema tributário mais justo. No entanto, o dever de colaboração não se pode traduzir num dever absoluto, nem pode ser levado ao extremo, ao ponto de ser um ónus demasiado pesado de cumprir para o contribuinte. Por esse motivo, existem casos em que é lícito para o contribuinte recusar a colaboração solicitada pela Autoridade Tributária. O objetivo do presente trabalho consiste em explorar a compatibilização e articulação entre o dever de colaboração e o direito de resistência (direito fundamental previsto na Constituição da República Portuguesa) e, ainda, entre o dever de colaboração e o direito à não autoincriminação (previsto no processo penal), enquanto possíveis limites àquele dever. A principal questão a que se pretende dar resposta é a de saber até que ponto o contribuinte, apesar de obrigado a colaborar com a Autoridade Tributária, pode ainda assim recusar prestar determinadas informações ou apresentar determinados documentos ou elementos, solicitados pelas autoridades no decurso de um procedimento de inspeção tributária, com base no seu direito de resistência ou, no âmbito de um processo penal, com base no seu direito à não autoincriminação.
This Master’s dissertation focuses on the limits to the taxpayer's duty to collaborate in tax inspection procedures. The intensification and growing morosity and complexity of tax inspection procedures, as well as the perception that citizens currently have of the Tax Authority as an authoritarian and confrontational structure, essentially leads to two problems in the tax system: on the one hand, the existence of erroneous or illegal inspection procedures, which taxpayers end up complying with; on the other, the lack of declaration, omission or concealment of income, information or tax obligations on the part of taxpayers. The fulfilment of the duty to collaborate on the part of taxpayers can only be achieved through a Tax Authority which is less confrontational, more cooperative and transparent with taxpayers, reducing litigation and the propensity for evasion and avoiding abusive tax practices. As a result, this will ensure compliance with the principle of ability to pay and the fundamental duty to pay taxes, as well as efficient tax collection, leading to a fairer tax system. However, the duty to collaborate cannot be translated into an absolute duty, nor can it be taken to the extreme, to the point of being too heavy a burden for the taxpayer to fulfil. For this reason, there are cases in which it is lawful for the taxpayer to refuse the collaboration requested by the Tax Authority. The aim of this paper is to explore the compatibility and articulation between the duty to collaborate and the right to resist (a fundamental right laid down in the Constitution of the Portuguese Republic), and also between the duty to collaborate and the right to non-selfincrimination (provided for in a criminal proceeding), as possible limits to that duty. The main question to be answered is to what extent the taxpayer, despite being obliged to collaborate with the Tax Authority, can still refuse to provide certain information or deliver certain documents or elements, requested by the authorities in the course of a tax inspection procedure, on the basis of his right to resist or, in the context of a criminal proceeding, on the basis of his right to non-self-incrimination.
This Master’s dissertation focuses on the limits to the taxpayer's duty to collaborate in tax inspection procedures. The intensification and growing morosity and complexity of tax inspection procedures, as well as the perception that citizens currently have of the Tax Authority as an authoritarian and confrontational structure, essentially leads to two problems in the tax system: on the one hand, the existence of erroneous or illegal inspection procedures, which taxpayers end up complying with; on the other, the lack of declaration, omission or concealment of income, information or tax obligations on the part of taxpayers. The fulfilment of the duty to collaborate on the part of taxpayers can only be achieved through a Tax Authority which is less confrontational, more cooperative and transparent with taxpayers, reducing litigation and the propensity for evasion and avoiding abusive tax practices. As a result, this will ensure compliance with the principle of ability to pay and the fundamental duty to pay taxes, as well as efficient tax collection, leading to a fairer tax system. However, the duty to collaborate cannot be translated into an absolute duty, nor can it be taken to the extreme, to the point of being too heavy a burden for the taxpayer to fulfil. For this reason, there are cases in which it is lawful for the taxpayer to refuse the collaboration requested by the Tax Authority. The aim of this paper is to explore the compatibility and articulation between the duty to collaborate and the right to resist (a fundamental right laid down in the Constitution of the Portuguese Republic), and also between the duty to collaborate and the right to non-selfincrimination (provided for in a criminal proceeding), as possible limits to that duty. The main question to be answered is to what extent the taxpayer, despite being obliged to collaborate with the Tax Authority, can still refuse to provide certain information or deliver certain documents or elements, requested by the authorities in the course of a tax inspection procedure, on the basis of his right to resist or, in the context of a criminal proceeding, on the basis of his right to non-self-incrimination.
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Keywords
Colaboração Contribuinte Autoridade tributária Procedimento tributário Procedimento de inspeção tributária Direito de resistência Direito à não autoincriminação Collaboration Taxpayer Tax authority Tax procedure Tax inspection procedure Right of resistance Right to non-self-incrimination