Da utilização do processo de execução fiscal na cobrança de dívidas não tributárias

Abstract

The scope of this study is the problem of the use of the tax execution procedure to collect non-tax debts that do not arise from a legal relationship of a tax nature. As such, we will begin our work by presenting and defining the that guide tax law, which will serve as guiding criteria throughout this study and will serve as a barometer of the justness and appropriateness of using the tax execution procedure to collect debts that do not emerge from a legal relationship of a tax nature. In chapter II of the work we will frame the tax execution process in its various aspects. In chapter III we will take a position on the subject that concerns us here. It is our duty to do so within the space of appreciation that is given to the theoretical discussion of themes, given the desideratum of a work of this nature.

Date of Award	19 Jul 2021
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Rui Duarte Morais (Supervisor)