The institutional indirect administration and the tax execution procedure | 2016

Author(s) Elsa de Jesus Coelho Fernandes
Advisor(s) Joaquim Freitas Rocha
Year 2016

Synopsis The society in which we live needs, according to a Democratic State of Law, an organisational structure with legal persons able to meet the collective needs associated with the coexistence of a group of people in the community. The group formed by these legal individuals is called public administration. This administration is actually made up of many and different types of legal people, coexisting, among others, the institutional indirect administration, i.e. public corporations. These are public legal individuals that ensure the achievement of certain administrative character functions that belong either to the state or to another public juridical person. In the performance of their duties for which they were created, the public corporations can relate to other people, whether natural or legal, emerging obligations from that bond for both parties, including credit rights. As exposed, the public corporations may adopt the creditor position of certain amounts, also assuming the risks, like any creditor, the breach of the obligation by the debtor. Then raises the question of whether the law legitimizes the public corporations, as part of the public administration, using the process of tax enforcement to collect their debts. We will see that public corporations are globally legitimated to use the tax enforcement process to collect their debts existing, parallel to this global legitimacy, specific situations in which the law legitimates a specific public corporations using the tax enforcement process for the recovery of the amounts that one is a lender.

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2018-07-13T15:39:23+00:00