Author(s) Ricardo Nogueira das Neves de Matos Ferreira
Advisor(s) Joaquim Freitas Rocha
Synopsis From a scientific point of view, tax jurisdicition is a subject that, even today, does not seem to motivate a great attention and significance. To that extend, it is possible to identify frequent imprecision and inaccuracies concerning its definition and scope of application. Moreover, considering its failures, it does not exist a serious intention of correction, mainly it we take into consideration that we are constantly verifying legal changes on Tax Court’s competences without a precise line of reasoning, not only from a legal but also from a political point of view. The legislative policy exposes a tending and harmful exploitation of the taxing justice, revealed in legislative options, which disclose, in practice, and mostly, any sense of efficiency or practicality. In our opinion, it is absolutely crucial to introduce rigor and legal certainty on these issues, as far as it is possible to identify several significant problems: the inefficient collection of tax revenues; the delay regarding Court’s decisions, and mostly; the crisis of the effective jurisdictional protection constitutionally prescribed. This research, critically inclined, seeks to understand, in an evolutionary perspective, the nature of taxing jurisdiction, specifically its autonomy and limits. In short, and in order to provide our contribution to a more efficient taxing jurisdictional exercise, we will make an analysis of its history course, and real positioning – in the constitutional and infra-constitucional dimensions – and finally, we will test the limits of its borders.
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