A (In)constitucionalidade da reversão das coimas fiscais no contencioso tributário

Abstract

This dissertation is about the constitutional conformity of article 8 of the RGIT. Therefore, it will be necessary to analyse the reversion of fines and penalties against the subsidiary debtors, that is, against the directors and managers. In this work, it will be analysed, firstly, the tax reversion as a whole, noticing the insertion of this institute in the scope of the tax foreclosure. Subsequently, a historical analysis of the evolution of the figure of tax reversion of fines and penalties will be made, with this introduction, it will be possible to ascertain, from the beginning, both the intention of the original legislator and the practical impact of this nowadays. Next, we will analyse the real vexata questio that article 8 of the RGIT raises, thus scrutinising the two theses defended, namely: whether the liability present in article 8 of the RGIT is a mere civil liability or if, on the other hand, it enshrines a misdemeanour liability. It will be necessary, from the outset, to critically analyse these two theses and take a position. Finally, there will be an approach to the consequences of the position defended, as well as the practical effects and vicissitudes of the current regime.

Date of Award	8 Jan 2024
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Carla Marisa Castelo Trindade Martins (Supervisor)