A execução de julgados no âmbito tributário

Abstract

After all, the taxpayer had won, with an unappealable transit note, a lawsuit against the Tax Administration. Chose, pay and have champagne at the right temperature. Remove the silver that surrounds the cork and remove the wire protection. Such joy that, shaking the bottle, he sought a dramatic shower of champagne ... But, more than champagne, you have to restrain yourself that the drama is different: the inactivity of the Tax Administration will imply that the effectiveness of rights, freedoms and guarantees of the victorious taxpayer are not, in most cases, assured with his judicial recognition, demanding that he try to exchange the blessed bottle in coins with legal tender to settle the new DUC and return to the judicial saga ... Understanding that the taxpayer's new recourse to judicial means to obtain effective protection of his rights, freedoms and guarantees is a matter of special importance to which the tax doctrine has paid little attention, I will briefly and critically seek to expose the way that the taxpayer who has seen his or her right recognized in the context of a judicial challenge must travel until he can finally taste the sound of the “shh” in the translucent flute.

Date of Award	3 Feb 2021
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Rui Duarte Morais (Supervisor)