A prestação de informações pela Administração Tributária: o caso específico das Informações Vinculativas no Ordenamento Jurídico-Tributário Português | 2015

Author(s) Diogo Alexandre de Paiva Manso Bastos dos Santos
Advisor(s) Joaquim Freitas Rocha
Year 2015

Synopsis With this study, we intend to convey the institute of binding information, to the extent that they are a form of information provided by the Tax Administration. Thus, the study focuses solely on the provision of information for Tax Administration binding to taxpayers and other tax entities, rather than written information – but not incorporated binding – and the information transmitted orally as well, regardless of information adopt or not written, the information provided by the Tax Administration that have addressed the employees who comprise organs and instutuições or public in nature – government, parliament, Ombudsman, etc. The study shows this institute is appropriate, in that, as a result of an explosion in legislating headquarters of tax law, the tax taxpayer obliged to fulfill the duties of cooperation with the Tax Administration, is a fragile situation face the complexity and breadth of the tax law. Thus, the tax taxpayer requests the cooperation of Tax Administration for the successful delivery of their legal and tax obligations. Thus, the binding information are the main tool of the taxpayer for clarification of the Tax Administration. Consequently, the tax taxpayer requests the cooperation of Tax Administration for the successful delivery of their legal and tax obligations. Thus, the binding information are the main tool of the taxpayer for clarification of the Tax Administration. At first, we try to indicate the basic principles that should guide the institute under analysis and, subsequently, which similar binding rulings tools existing in other jurisdictions axiologically closer to the Portuguese. Finally, we will make an analysis of the legal nature of the binding information as well as the specific procedure for issuing binding information.

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2018-02-07T17:29:09+00:00