Author(s) Ana Manuela Abreu de Sousa
Advisor(s) Joaquim Freitas Rocha
Synopsis With this assignment, we propose to analyze the legal requirement of the guarantee provision by the passive subject of the legal tributary relationship, when the same, wants to impugns of the tax act, suspending its effects, while its legality is verified. For you to understand, not only this legal requirement, but also the confirmation that the legal tax relationship is a legal obligation relationship, but gifted of special settings, we will start our study in the chapter I, by the analysis of the legal obligation relationships in private law, for later we can go to the analysis of the characteristics of the legal tax relationship and mark the differences between both. In this chapter, we are going to analyze the various guarantees of the tax legal relationship and we will also do a brief analysis to the appropriate means to contest the legality or the enforceability of the tax act. In the chapter II, we will look to the legal privatistic regime of the various types of guarantees allowed in the national legal order, from the personal guarantees, to the real guarantees and guarantees constituted on rights. In chapter III, we will analyze the provision of guarantees by taxpayers, in special, and we will proceed to article 199.º CPPT interpretation and analysis, article that establishes the terms on what the same must be provided. For that we will check the various judicial decisions of the higher courts and disseminated information in this matter by the tax administration. For last, we will pronounce our conclusions about the study developed, considering the under lying fundamentals to the legal requirement of guarantee, without forgetting the legitimate interests of the taxpayers and the fact that legal tax relationship be a legal obligation relationship with special settings.
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