Prescrição da obrigação tributária : a aparente garantia dos contribuintes?

Abstract

In a democratic state under the Rule of Law, which ensures taxpayers’ guarantees, the Tax Authorities must have a maximum period within which it can – and should – validly collect the taxes due by taxpayers. It is, therefore, required that the portuguese tax systemis endowed with rules that implement and materialise this significant taxpayer’ guarantee, in order to find a balance between important constitutional principles, such as legal certainty and security and the guarantee of the public interest on the part of the Tax Authorities. However, what is currently verified is that, with rare exceptions, tax obligations are not time-barred. It is in this context that we will try to understand the prescription of tax obligations institute, its scope, its vicissitudes, and its compatibility with the Constitution of the Portuguese Republic. In this regard, we will analyse the main legal, jurisprudential, and doctrinal references on this matter and seek to take a position, specifically, on the effects of the verification of facts interrupting the tax prescription period. Finally, and considering the way the prescription regime is currently materialized and applied to the concrete case, we will propose solutions for the simplification and compatibility of the regime with the constitutional principles mentioned above, in order to make it possible to include the prescription of tax obligations, in the scope of the effective guarantees of taxpayers.

Date of Award	23 Jan 2023
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Carla Marisa Castelo Trindade Martins (Supervisor)