Editor Coimbra Editora
Author(s) Joaquim Freitas da Rocha e João Damião Caldeira
Year 2013
Availability for sale
Synopsis With the present work, we try to combine the theoretical dimension necessary for the study of tax inspection on a rational and scientifically acceptable basis, with the practical aspect indispensable to the current use of the book by the various actors, rehearsing notes and doctrinal comments that are relevant and useful.
The theoretical dimension is provided mainly by the reference to the values and legal goods that underlie the various provisions, and particularly the constitutional and tributary principles that in no case can be stopped.
On the other hand, the practical dimension is borrowed from the indispensable contributions of jurisprudence and administrative praxis, always bearing in mind that only applied Law assumes relevance in the concrete configuration of any taxation, not allowing the work to distance itself from reality and daily life.