Limites ao dever de colaboração do contribuinte no âmbito do procedimento de inspeção tributária

: o direito de resistência e o direito à não autoincriminação

Abstract

This Master’s dissertation focuses on the limits to the taxpayer's duty to collaborate in tax inspection procedures. The intensification and growing morosity and complexity of tax inspection procedures, as well as the perception that citizens currently have of the Tax Authority as an authoritarian and confrontational structure, essentially leads to two problems in the tax system: on the one hand, the existence of erroneous or illegal inspection procedures, which taxpayers end up complying with; on the other, the lack of declaration, omission or concealment of income, information or tax obligations on the part of taxpayers. The fulfilment of the duty to collaborate on the part of taxpayers can only be achieved through a Tax Authority which is less confrontational, more cooperative and transparent with taxpayers, reducing litigation and the propensity for evasion and avoiding abusive tax practices. As a result, this will ensure compliance with the principle of ability to pay and the fundamental duty to pay taxes, as well as efficient tax collection, leading to a fairer tax system. However, the duty to collaborate cannot be translated into an absolute duty, nor can it be taken to the extreme, to the point of being too heavy a burden for the taxpayer to fulfil. For this reason, there are cases in which it is lawful for the taxpayer to refuse the collaboration requested by the Tax Authority. The aim of this paper is to explore the compatibility and articulation between the duty to collaborate and the right to resist (a fundamental right laid down in the Constitution of the Portuguese Republic), and also between the duty to collaborate and the right to non-selfincrimination (provided for in a criminal proceeding), as possible limits to that duty. The main question to be answered is to what extent the taxpayer, despite being obliged to collaborate with the Tax Authority, can still refuse to provide certain information or deliver certain documents or elements, requested by the authorities in the course of a tax inspection procedure, on the basis of his right to resist or, in the context of a criminal proceeding, on the basis of his right to non-self-incrimination.

Date of Award	29 Jan 2025
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Carla Marisa Castelo Trindade Martins (Supervisor)