Da ilegalização da contribuição sobre o serviço rodoviário

: a quem pertence a titularidade do direito ao reembolso?

Abstract

This dissertation is based on the analysis of the arbitral decision no. 564/2020-T, which led to the preliminary referral to the CJEU and resulted in the issuance of hundreds of divergent decisions regarding the procedural legitimacy of the repercuted. The Contribution for Road Services, approved by Law no. 55/2007, was declared illegal by the CJEU, as the legal requirements outlined in the Directive regulating Excise Duties were not met, particularly the requirement for the harmonization of Excise Duties at the European level, except in rare exceptions, i.e., in cases of a specific reason. After analyzing the origin, meaning, and legal nature of the CSR, special attention will be given to the European case law on a subject that has gained significant relevance among academics and European courts, primarily due to the creativity of lawmakers in creating taxes subject to European harmonization, leading to debates, especially regarding unjust enrichment by States that collect these taxes improperly. It cannot be said that the matter is settled on this issue. In the first place, the doctrine established by the CJEU over the decades has leaned towards the side of the taxable person, demonizing, strictly speaking, the proof to be carried out by the tax authorities of the different member states. This study will seek, to the extent that space allows, through a weighing up of different interests, principles and legal rules, the direction of the CJEU's inclination. Secondly, at national level, the breadth of the issue, when viewed concretely and on a case-by-case basis, i.e. by the type of Contribution created, by the affront to Directive 2020/262, by the national general law itself, has repercussions in the light of legal standing, particularly of the consumer, since Portuguese law undoubtedly confers legal standing on the taxable person. Thus, it is essential to uncover, in light of all that has been analyzed and considered, whether Portuguese law grants procedural legitimacy to the potential repercuted of that tax by the respective taxpayers and how this issue aligns with unjust enrichment, as extensively discussed by the CJEU.

Date of Award	10 Mar 2026
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Carla Marisa Castelo Trindade Martins (Supervisor)