Contribuições financeiras
: algumas reflexões

  • Luís Gonzaga Baldaia Zagalo da Silveira Portocarrero (Student)

Student thesis: Master's Thesis


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.
Date of Award27 Apr 2022
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorTomás Tavares (Supervisor)


  • 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


  • Mestrado em Direito

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