Da impossibilidade objetiva de regularização da situação tributária no âmbito dos institutos de redução de coima

Abstract

The present study is intended to contribute to the understanding of the fine reduction institutes regulated by the General Regime of Tax Infractions. Specifically, we intend to analyze the applicability of the assumption of regularization of the tax situation(common to all institutes of fine reduction) in cases of objective impossibility of regularization of the tax situation - a law in action issue that, after having led several taxpayers to resort to judicial litigation, was finally clarified by the recent Law No. 7/2021 of 26 February. By way of background, a very brief (but indispensable) descriptive analysis of the regime of tax administrative offenses is included, an analysis that covers the General Regime of Tax Infractions and also the Infractional Tax Law. Then, it includes a critical-descriptive analysis of the reward mechanisms in the tax administrative offence proceeding, in particular, the institutes of fine reduction, before and after Law No. 7/2021 of 26 February. Through this analysis, it is intended to understand not only the various institutes of fine reduction and their scope, but also the implications of the changes introduced by Law No. 7/2021 of 26 February. In order to understand the regularization of the tax situation in cases of objective impossibility, a critical-descriptive analysis of the concept of regularization of the tax situation and objective impossibility is included. Finally, and to conclude, special emphasis is given to the question of the applicability of the assumption of regularization of the tax situation in cases of objective impossibility before and after Law no. 7/2021 of 26 February, through the critical and descriptive analysis of several recent decisions of the Supreme Administrative Court.

Date of Award	27 Mar 2023
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Germano Marques da Silva (Supervisor)