Author(s) Margarida Inês de Araújo Martins Vilaça
Advisor(s) Joaquim Freitas Rocha
Year 2014

Synopsis This dissertation work raises several questions and points the problems with interpretation, application and combination of Tax precautionary measures, inserted in law trough General Tax Law and the Code of Tax Procedure and Process. The promulgation of Tax precautionary measures in jurisdictional practice is still reduced, particularly the precautionary measures in favor of the taxpayer, that are regarded by the doctrine as being difficult to apply. This jurisdictional context emphasizes the relevance of this work, that contributes to a better understanding of Tax precautionary measures, their conditions of use and other particularities that characterize them. Highlighting the current treatment of precautionary measures, searching for their imperfections and inconsistencies, with the focus point on promoting the equal treatment between tax authorities and taxpayers in the tax precautionary measures system.

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