A natureza jurídica do processo de execução fiscal

: novas reflexões sobre um velho problema

Abstract

The present dissertation approaches the matter of the legal nature of the acts carried out during the tax execution process. More specifically, denial legal nature of the provision waiver request of guarantee. Considering this is a subject which has created a broad discussion in courts, the analysis of the jurisprudence and doctrine was proceeded, with special focus in the judgments delivered by the Administrative Supreme Court. We hope this analysis becomes useful in the clarification of the different understandings about the nature of the acts carried out by the tax administration during the tax execution process.

Date of Award	27 Sept 2017
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Rui Manuel Corucho Duarte Morais (Supervisor)