Os recursos para uniformização e a falta de alcance das situações jurídicas reguladas pela jurisdição comum

Abstract

The appeal for uniformity of jurisprudence is one of the main mechanisms for ensuring the constitutional principle of legal certainty in tax litigation. This mechanism is important because it makes it possible to avoid contradictory jurisprudence, creating greater predictability in the application of the law. Although the requirements for the admissibility of this appeal are met and it fulfils its functions, there are situations that this mechanism does not cover, namely those regulated by common jurisdiction. Therefore, it is essential to analyse the tax law and how it relates to other fields of law, the rules for interpreting tax regulations, the existence of two jurisdictions, the principle of legal certainty, and the appeal system.

Date of Award	2 Feb 2026
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Carla Marisa Castelo Trindade Martins (Supervisor)