Oposição vs impugnação judicial

Abstract

This dissertation emerges within a specific context, where the tasks that the master degree’s student was previously involved in and his relationship with his supervisor, Professor Rui Morais are relevant. In a prima facie stage, was part of the Master's student concern to develop a work on tax litigation (restricted to the means of reaction available to taxpayers), bringing as close as possible the taxpayers and tax administration (TA), in order to make what he commonly cites "the more taxpayers are elucidated, the better the interaction TA-taxpayer" feasible. From an informal talk with the student, the supervisor realized that to analyze all means of defense within the taxpayers’ reach, would be a very extensive field, and as such, it should be fractionated and relegated to future publications, suggesting that, at the present time, the issue should be limited to the subject of this title "Opposition vs Judicial Challenge", defining situations of specific and abstract illegality of tax assessment and procedural conversion. The author, having actually contemplated such a suggestion, decides to cover the whole topic succinctly, these two means of defense of the taxpayer, from the genesis of the administrative act, including the reaction of the taxpayer, to court appeals. The author also went through trails which are not very intelligible, especially when he addresses specific and exceptional cases of the two procedural means mentioned above. At first glance, it seems easy to establish the difference between these means, assuming that in one of the cases the legality of debt is discussed and on the other its unenforceability. In addition, there is also no doubt in cases where the notification indicates what the possible means of reaction is. The situation becomes more important when you are in the presence of omission situations of TA, in which the law entitles the taxpayer to a defense, assuming implied refusal of his claim that he has administratively expressed, as is the case of administrative appeal and hierarchical appeal . In any case, he also sought to clarify the procedural conversation conjuncture, as long as the relevant principles are met, and when, even if unexpectedly, the law does not let the person without means of defense, always safeguarding the principle of effective judicial protection. Therefore, he has also developed his thinking in what concerns to the deadlines that, when in judicial challenge, is a relevant matter. Finally, there was a concern about what seems to be in tax litigation, the issue of supervenient acts in the expansion of the action in the presence of the expressed act of TA after the tacit rejection reaction and in the duality of deadlines to appeal between CPPT (Code of Tax Procedure and Proceedings) and CPTA (Code of Procedure of the Administrative and Tax Courts).

Date of Award	2012
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Rui Duarte Morais (Supervisor)