Prescrição da dívida tributária

: problemas

Abstract

The theme of this dissertation addresses the prescription of tax debt and some of the problems, which in our opinion are the most striking and urgently require a definitive resolution that is in harmony with the purposes, values and principles of tax law. The starting point focuses on the lack of response from tax law, with regard to the lack of designation of the effects of interruption and suspension of the prescription which is already known and dealt with by doctrine and jurisprudence. This being said, our task is to confront the different opinions and try to understand which are the most logical and that best fit within the scope of the prescription in tax law. We cannot align ourselves with the orientation of the double effect of the interruptive causes defended by the courts, which lead, in many cases, to the eternalization of the pendency of the process, never reaching prescription. In this regard, we have materialized a proposal for a de jure constituendo resolution to end the imprescriptibility deriving from interruption and suspension causes, raised by the Tax and Customs Authority itself. Finally, we analyze the effects of the prescription in tax law, in which we have a breaking opinion in relation to the now jurisprudentially foreseen. Therefore, we advocate not only that the subsidiary application of Civil Law to Tax Law is not always the correct answer to the apparent omissions, but we also present a solution inspired solely by the interpretation of the tax law which leads us to a more reasonable understanding and which is guided by the complete extinction of any legal-tax relationship before and after the occurrence of the prescription.

Date of Award	3 Jun 2022
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Rui Duarte Morais (Supervisor)