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Advisor(s)
Abstract(s)
O tema da nossa dissertação designa-se por: O Princípio da Boa-fé nos Benefícios Fiscais. Explanamos, nos primeiros capítulos, a manifestação deste princípio em diferentes ramos do Direito, dando ênfase no Direito Fiscal, seguindo para uma vertente de análise jurisprudencial e crítica. Aqui entra a outra parte do nosso tema: os benefícios fiscais. O foco centra-se nas isenções em sede de IVA, sendo necessário dedicarmos um pequeno capítulo a explicar o conceito e vários tipos. Analisamos ainda, por ser uma parte integrante do valor a pagar pelo imposto devido, a questão dos juros compensatórios e indemnizatórios. Com esta obra, esperamos poder dar um contributo e destaque a um princípio que está cada vez mais presente na relação jurídica tributária, sendo um dos mais importantes princípios integrantes do ordenamento jurídico português. Apesar de ser um princípio que tem de ser observado por ambas as partes, aqui elucidamos e tentamos explanar a proteção que o contribuinte/sujeito passivo necessita num meio de complexidade técnica do mundo fiscal. Realçamos, em tom de conclusão, que não há ainda muitos contributos doutrinais acerca da temática da nossa dissertação, permitindo-nos comprovar que se trata de um assunto, não só presente, como de futuro no mundo jurídico.
The subject of our master’s dissertation is: The Principle of Good Faith in Tax Benefits. In the first chapters, we analyze and explain how this principle manifests itself in the different branches of Law, emphasizing in Tax Law. After, a jurisprudential and critical analysis is made – where we added another part of our theme: tax benefits. As our main focus is the VAT exemptions, it's important to dedicate a small chapter explaining the concept and its different types. We also analyze another part of the tax payment (in case, its lack) – compensatory interests and late payment interest referring to indemnity. With our dissertation we hope to contribute and enhance one of the most important principles of Portuguese jurisdiction. Despite being a principle of both parts in legal relationship, we highlight and try to explain the need for the protection of taxable person/taxpayers in the complex and technical world of tax. Lastly, we conclude our theme it’s not yet a well researched topic in the Portuguese legal doctrine. Therefore, it’s safe to say, this is a legal matter, not only of the present, but of the future of the legal world.
The subject of our master’s dissertation is: The Principle of Good Faith in Tax Benefits. In the first chapters, we analyze and explain how this principle manifests itself in the different branches of Law, emphasizing in Tax Law. After, a jurisprudential and critical analysis is made – where we added another part of our theme: tax benefits. As our main focus is the VAT exemptions, it's important to dedicate a small chapter explaining the concept and its different types. We also analyze another part of the tax payment (in case, its lack) – compensatory interests and late payment interest referring to indemnity. With our dissertation we hope to contribute and enhance one of the most important principles of Portuguese jurisdiction. Despite being a principle of both parts in legal relationship, we highlight and try to explain the need for the protection of taxable person/taxpayers in the complex and technical world of tax. Lastly, we conclude our theme it’s not yet a well researched topic in the Portuguese legal doctrine. Therefore, it’s safe to say, this is a legal matter, not only of the present, but of the future of the legal world.
Description
Keywords
Princípio da boa-fé Direito fiscal Benefícios fiscais Isenções Jurisprudência Impostos Juros compesantórios e indemnizatórios Good-faith principle Tax law Tax benefits Exemptions Jurisprudence Taxes Compensatory Interests and late payment interests referring to indemnity