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Advisor(s)
Abstract(s)
O tema da Dissertação são as Contribuições Financeiras e o seu regime jurídico-constitucional. Os objetivos e resultados deste estudo foram reunir, organizar e tratar os dados que, gradualmente, extraímos de livros e artigos na área do Direito Fiscal em matéria de Contribuições Financeiras, do Princípio da Legalidade Tributária e do Princípio da Equivalência; dar a nossa opinião pessoal e crítica, alicerçada em argumentos, sobre o conceito de contribuição financeira que se nos apresenta mais correto – consideramos boa a leitura de Casalta Nabais, Sérgio Vasques e Filipe de Vasconcelos Fernandes; tomar posição na querela em redor da criação de contribuições financeiras que separa doutrina e jurisprudência – estamos de acordo com a interpretação do Tribunal Constitucional que resulta do ATC nº 539/2015, ou seja, não há uma reserva legislativa parlamentar na criação de contribuições financeiras. A nossa abordagem consiste em apresentar várias perspetivas sobre um determinado tópico e tomar parte de forma fundamentada.
The topic of this dissertation are the Financial Contributions and their constitutional regime. The goals and the conclusions of this study were to unify, organize and process data that we gradually took from books and articles in the area of Tax Law on the subjects of Financial Contributions, the Principle of Tributary Legality and the Principle of Equivalence; to express our personal and critical opinion, suported by arguments, about the concept of financial contribution that we find to be the most correct – we accept as good the view of Casalta Nabais, Sérgio Vasques and Filipe de Vasconcelos Fernandes; to affirm our position in the quarrel around the creation of financial contributions that separates the doctrine and the courts – we’re in agreement with the interpretation of the Constitutional Court arising from ATC nº 539/2015, that is, there is no parliamentary legislative reserve when it comes to creating financial contributions. Our approach consists of presenting various perspectives about a certain topic and then take part in the discussion, justifying our position.
The topic of this dissertation are the Financial Contributions and their constitutional regime. The goals and the conclusions of this study were to unify, organize and process data that we gradually took from books and articles in the area of Tax Law on the subjects of Financial Contributions, the Principle of Tributary Legality and the Principle of Equivalence; to express our personal and critical opinion, suported by arguments, about the concept of financial contribution that we find to be the most correct – we accept as good the view of Casalta Nabais, Sérgio Vasques and Filipe de Vasconcelos Fernandes; to affirm our position in the quarrel around the creation of financial contributions that separates the doctrine and the courts – we’re in agreement with the interpretation of the Constitutional Court arising from ATC nº 539/2015, that is, there is no parliamentary legislative reserve when it comes to creating financial contributions. Our approach consists of presenting various perspectives about a certain topic and then take part in the discussion, justifying our position.
Description
Keywords
Contribuições financeiras Parafiscalidade Princípio da legalidade tributária Princípio da equivalência Ausência do regime geral das contribuições financeiras Reserva legislativa parlamentar Competência legislativa concorrente Financial contributions Parafiscality Principle of tributary legality Principle of equivalence Absence of a general regime for the financial contributions Parliamentary legislative reserve Concurrent legislative competence