The current reality, strongly marked by financial constraints, by the relevance of social benefits and by the constant invocation of ideals of solidarity and sustainability, makes the relevance and timeliness of the theme of this congress evident.
Assuming that the fundamental task of the current Rule of Law is the need to ensure decent living conditions for all, the respective implementation must necessarily be articulated with other constitutional interests, namely the sustainability of public accounts.
As tax activity is a condition for the provision of public activities, it is of paramount importance to find some points of balance in the relationship, not always harmonious, between extrafiscal taxation, the Welfare State and the purposes of the tax system itself.
Minho University School of Law
João Sérgio Ribeiro
Ricardo Lucas Camargo