Da lesividade dos atos de fixação do VPT para efeitos da sua impugnação

Abstract

The Taxable Asset Value is determined by a direct valuation carried out by the Tax Administration, based on specific criteria defined by current legislation. As they relate to interlocutory acts, the unitary challenge principle determines that these acts, cannot be directly and autonomously challenged, as they do not relate to definitive acts. However, the law exempts from this provision acts that are immediately harmful and acts for which there is a legal provision to the contrary, which can also be called detachable acts. This last exception is, by virtue of Portuguese tax procedural law, the case for acts of direct assessment, such as acts that determine Taxable Asset Value. It should be noted that there is a contradiction between the aforementioned, unitary challenge principle and this legal provision, as Portuguese tax procedural law, requires the exhaustion of all administrative means applicable to this respective procedure. This would result in a burden on the individual to exhaust all administrative means, which would entail a restriction on the effective judicial protection that is guaranteed by the Portuguese constitution. It is in this context that we will try to better understand the regime currently applicable in tax litigation regarding the challenge of acts fixing Taxable Asset Value, analyzing the main doctrinal references and case law decisions on this subject, proposing a solution that guarantees taxpayers the right to challenge these acts without the need for prior exhaustion of all applicable administrative means, in order to materialize the requirements imposed by both the Portuguese constitution and the principles applicable to tax procedure.

Date of Award	29 Jan 2025
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Serena Beatriz Cabrita Neto (Supervisor)