The following dissertation has as scope of analysis the administrative review of tax acts. This is one of the most important guarantees available to the taxpayer, since it allows the syndication of those acts and it’s compliance with the law even after the term is over for the other means of contestion, being administrative or judicial. This is a procedure that can be used based on a number of grounds, one of them being the mistake attributable to the services. Until 2016, the rule on this mechanism established that in case of self-assessment the mistake was attributable to the services. With the repeal of this rule, taxpayers that self-assess a tax are now forced to show proof of the prerequisites for the administrative review, in the same exact way a taxpayer which gets their tax assessed by the tax authorities does. With this dissertation we hope to determine if it is still possible and viable the use of this means in a matter of a self-assess tax, since in this type of situations, there might not be an action from the tax authorities.
|Date of Award||30 Jun 2022|
- Universidade Católica Portuguesa
|Supervisor||Carla Marisa Castelo Trindade Martins (Supervisor)|
- Administrative review
- Mistake attributable to the services