An approach to the study of rectification in tax proceedings | 2014

Author(s) Telma Martins da Silva
Advisor(s) Joaquim Freitas Rocha
Year 2014

Synopsis The principle of effective judicial protection states that for each right an appropriate type of action is provided to make it work. Despite of the great diversity of procedural forms, this principle is guaranteed in Tax Law. Parties, however, do not always know the most appropriate proceedings to the right they wish to assure, often incurring in error in the form of the process. It is the tribunal’s job, upon the proper framework and in consideration to the aforementioned principle, the economy of acts and the prevalence of decisions of substance concerning decisions of form, to fix such cases, turning the elected proceedings into the proper proceedings. This is rectification. With this study, we aim to advance a concept and set the framework in which rectification operates.

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2018-02-07T17:33:09+00:00