| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 645.67 KB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
Após a entrada em vigor do Código do Procedimento e Processo Tributário, o artigo 104º gerou controvérsia pela exigência da “identidade da natureza dos tributos” para que se possa cumular pedidos de anulação de liquidações. Tal requisito foi uma novidade do processo tributário, e a forma como foi interpretado pela jurisprudência, até 2012, tornou a cumulação de pedidos muito rígida em comparação com o processo civil e com o processo administrativo, e mesmo, no âmbito tributário, com a arbitragem tributária. Assim sendo, a presente dissertação aborda as várias posições, doutrinais e jurisprudenciais, em torno deste polémico requisito, tentando esclarecer a motivação do legislador na sua criação, culminando na alteração legislativa à norma introduzida pela Lei n.º 118/2019 de 17 de setembro.
Concluímos que, apesar desta última tentativa de tornar a norma menos rígida, com a supressão do requisito da “identidade da natureza dos tributos, a verdade é que em confrontação com o processo administrativo, onde se consagra o princípio da livre cumulação, consideramos que a rigidez permanece. Defendemos, por isso, a necessidade de criar de um regime novo, autónomo e mais elástico em processo tributário, de modo a concretizar o princípio da economia processual que está na base deste instituto.
After the implementation of the Code of Tax Procedure and Process (CPPT), Article 104 generated controversy by requiring the “identity of the nature of taxes” in order to be able to cumulate requests for annulment of settlements. This requirement was a novelty in the tax process, and the way it was interpreted by case law, until 2012, made the cumulation of requests very rigid in comparison with civil process and administrative process, and even, in the tax field, with tax arbitration. Accordingly, this dissertation addresses the various positions, doctrinal and jurisprudential, around this controversial requirement, attempting to clarify the legislator's motivation in its creation, culminating in the legislative amendment to the rule introduced by Law 118/2019 of September 17. We conclude that, despite this last attempt to make the rule less rigid, with the suppression of the requirement of the “identity of the nature of taxes”, the truth is that in confrontation with the administrative process, where the principle of free cumulation is enshrined, we consider that the rigidity remains. We therefore defend the need to create a new, autonomous and more elastic regime in the tax process, in order to put into practice the principle of procedural economy that underlies this institute.
After the implementation of the Code of Tax Procedure and Process (CPPT), Article 104 generated controversy by requiring the “identity of the nature of taxes” in order to be able to cumulate requests for annulment of settlements. This requirement was a novelty in the tax process, and the way it was interpreted by case law, until 2012, made the cumulation of requests very rigid in comparison with civil process and administrative process, and even, in the tax field, with tax arbitration. Accordingly, this dissertation addresses the various positions, doctrinal and jurisprudential, around this controversial requirement, attempting to clarify the legislator's motivation in its creation, culminating in the legislative amendment to the rule introduced by Law 118/2019 of September 17. We conclude that, despite this last attempt to make the rule less rigid, with the suppression of the requirement of the “identity of the nature of taxes”, the truth is that in confrontation with the administrative process, where the principle of free cumulation is enshrined, we consider that the rigidity remains. We therefore defend the need to create a new, autonomous and more elastic regime in the tax process, in order to put into practice the principle of procedural economy that underlies this institute.
Description
Keywords
Processo tributário Cumulação de pedidos Coligação de autores Requisitos Identidade da natureza dos tributos Tax process Cumulation of requests Coalition of authors Requisites Identity of the nature of taxes