Revisão do ato tributário

: a reposição da verdade

Abstract

This dissertation focuses on the study of the Tax Revision Institute, with special focus on the specifics of the Revision of the Tax Administration Initiative Act - the so called Official Review. The purpose is to expose the particular practical relevance of this medium of reaction within the universe of administrative and contentious impugnatas guarantees that are, according to the Tax Law, available to taxpayers. Positioning itself as a true "escape valve", however, still with little linear range and practical application. Finally, a brief but illuminating reference is made to the main issues raised around the theme, as well as to the answers and interpretations developed by Jurisprudence and the Doctrine in this matter.

Date of Award	13 Jun 2019
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Rui Duarte Morais (Supervisor)