Author(s) Rui Pedro Morais Pereira
Advisor(s) Joaquim Freitas Rocha
Synopsis The present study aims to support the business activity report in order to achieve the Universidade do Minho Law School Administrative Law Master’s Degree. In the first moment, our goal is to portrait our professional activity, consisting of performance at the Tax Administration’s Authority tax inspection department, focused mainly in taxation and administrative procedure, followed by our current labour as Public Treasury representative at the Sintra Tax and Administrative Court, from where we can retain a high predominance of law proceedings and procedures, especially through the follow-up of the tax judicial procedures and the elaboration it’s pleadings. In the following, we will approach the subject established under the article 179.º of the Code of Tax Law Proceedings and Procedures, entitled “Tax Enforcement Process Attaching”. Indeed, our professional experience in this matter has shown the variety of legal issues brought by this standard that have not been solved unanimously by the higher courts. We’ll take as starting point the tax enforcement process attaching act legal characterization, we’ll address the legal consequences of it’s appliance (or default) over the judicial procedurals related to tax enforcement process, such as the objection to proceedings, the legal claim established under the article 179.º of the Code of Tax Law Proceedings and Procedures and the objection by third party, and, finally, we’ll check the possibility of tax enforcement process attaching and unattaching act judicial appeal, always keeping in mind the jurisprudence that has been stated on this topic, towards a higher level of legal refinement.
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