Author(s) Carla Sofia da Rocha Tavares
Advisor(s) Joaquim Freitas Rocha
Synopsis The present study pretends to establish a legal system from the judicial procedural remedy of Legal Claim, under Articles 276.º to 278.º of the Code of Tax Law Proceedings and Procedures, approved by Decree-Law n. 433/99, 26th October. This procedural remedy confirms the guarantee provided in Article 103.º, n. 2 of the General Tax Law, of Legal Claim, for the presiding Judge, of the materially administrative acts performed by the Tax Administration’s Authority. Therefore, we will start this work by trying to include the Legal Claim in the set of judicial procedural remedies prospected to the tax litigation, as well as its contribution to the constitutional demand of an effective judicial protection available to taxpayers and any interested parties, holders of a right or of a legally protected interest. In part II. of this study, we will limit the analysis in order to contextualize and relate the Legal Claim with the fiscal enforcement processes, giving, then, consistency to a legal interpretation of the set of acts that can be pronounced in fiscal enforcement process, using for this the citing of legal principles, the dogmatic, jurisprudence and, finally, of course, the standards. We will also focus on the study of the fiscal enforcement process’s nature and of the different acts that emerge from the activity of the Tax Administration Authority. In the final part, we will restrict ourselves to the analysis of the Claim’s legal system, trying to fill the regulatory insufficiencies and to establish a set of interpretive criteria of legal concepts that are important in the design and nature of this judicial procedural remedy, as the need to preserve the usefulness of action and verification of its effects, in particular, the extent of its suspensive effects. It is for us to do it within a space of valuation that is given to theoretical discussion of topics in the face of the desideratum of a work of this nature.
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