Author(s) Nuno Miguel Cerdeira Ribeiro
Advisor(s) Isabel Celeste M. Fonseca
Synopsis This is a study about the judicial remedies to react at the tax administration decisions. Its interest has origin in the fact that the current system is not limited to the tax process law, also calling for the application of administrative process law. And it is even more interesting if we think about the perspectives of reform to rethink this current process model. Thus, the first chapter of this study has the purpose to define the viiramework of the current model (mostly paying attention to the dictates imposed by the Constitution), then discussing its credits given the demands of the effective judicial protection, and propose, in fine, the guidelines for the evolution of the current model (or, perhaps, to the building of a new model). The following point of analisys will be essentially conceptual, and has two primordial concepts: in the first place, the concept of tax administrative act, and then the conditions necessary to promote the judicial review of these acts. And here we will see how these concepts have evolved and adapted to the current reality and what is the place to the same concepts in the presente tax process law reality. The last and longest chapter of the presente study aims to uncover, discuss and attempt to resolve the process issues resulting from the reference made to the terms of the administrative process law. Is the place for the discussion of more concret issues that arise in this matter, which are reflected in the everyday court life and faced by those who seek the protection of his rights before the courts. viirame our conviction that this practical aspects are no less viirameworkvii than the discussion of theoretical concepts; and there is space for both in the viiramework established for the object of this study.
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