Author(s) Vanessa de Sousa Rocha
Advisor(s) João Sérgio Ribeiro
Synopsis The present dissertation deals with the problem of charging advertising fees by the municipalities for the placement of advertising panels on private domains, as well as the influence of this issue for the phenomenon of erosion of fees. Through an analysis of the doctrinal configuration and, above all, case law involving this fee, we intend to determine the true nature of this tax figure. To this end, we’ll start with a critical analysis to the fees through the removal of a legal obstacle, a modality in which the advertising fee is presented as one of the most controversial examples. Nevertheless, since what’s is at stake is the correct qualification of a tax, it’s necessary to take a step back and clarify a set of notions, concepts and basic structural and normative categories, as the concept of fee, tax, financial contribution, etc. These notions, in spite of not being the main topic to be covering, are nonetheless important for its comprehension. Next, we’ll make a thorough analysis to the case law and doctrine in what regards the advertising fee for the placement of advertising panels in private domains. From the research elaborated it will be possible to verify that this theme has raised some divergence and disagreement in our legal system. In fact, there are numerous judgments in which it has consistently defended and reiterated the unconstitutionality of those fees. Nonetheless, recent case law in this regard has taken the opposite view, stating that the rate of advertising by the placing of advertising panels on goods or places owned by private persons constitutes a true fee. From the study made to the treatment and evolution that this figure has deserved by the doctrine and, above all, by constitutional case law, we enumerate the various arguments in confrontation and the criticism that has been pointed out to them, to conclude if, after all, this problem has been contributing or not to the phenomenon of erosion of fees and, if the answer be positive, to what extent.
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