Situação tributária não regularizada

  • Cátia Rodrigues Melo (Student)

Student thesis: Master's Thesis

Abstract

In this dissertation we analyze the legal consequences of the “tax default situation”. In particular, we argue that the legal consequences resulting from the tax default situation are structurally similar to an automatic sanction which may potentially challenge the Portuguese Constitution.
Date of Award12 Oct 2020
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorRui Duarte Morais (Supervisor)

Keywords

  • Unregulated tax situation
  • Challenge the portuguese legalconstitutional framework
  • Automatic sanction

Designation

  • Mestrado em Direito

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