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Da complexidade da tributação autónoma na jurisprudência arbitral tributária do Centro de Arbitragem Administrativa
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Abstract(s)
A presente investigação tem como objetivo global a análise da complexidade da Tributação Autónoma (abreviadamente designada por TA), no contexto do sistema fiscal português, numa abordagem à jurisprudência arbitral tributária do Centro de Arbitragem Administrativa (doravante CAAD). A frequente litigância existente entre os contribuintes e a Autoridade Tributária e Aduaneira (abreviadamente designada por AT) acerca desta tributação adicional justifica a pertinência do presente estudo, pelo que, a partir da análise
de jurisprudência arbitral tributária, mais concretamente de 443 processos do CAAD, cujo objeto de discussão correspondia à problemática da TA, constatou-se que a litigância, nos tribunais arbitrais, é significativa, resultando num excessivo nível de contencioso tributário existente entre os contribuintes e a AT. Por isso, para o estudo em causa, foram selecionadas 93 decisões arbitrais relacionadas com a complexidade tributária da TA, a partir das quais se verificou que a existência de um elevado número de processos no CAAD se encontra
associado a um elevado valor gasto com custas processuais e cujos custos relacionados com os processos acerca da TA e levados ao CAAD são bastante dispendiosos, principalmente para os contribuintes.
Abstract: This research has the overall objective of analyzing the complexity of the Autonomous Taxation (hereinafter TA), in the context of the Portuguese tax system, through an approach to the tax arbitration case law of the Administrative Arbitration Center (hereinafter CAAD). The frequent litigation between taxpayers and the Portuguese Tax and Customs Authority (abbreviated as AT) about this additional tax justifies the relevance of this study. Based on the analysis of tax arbitration jurisprudence,more specifically of 443 CAAD cases, whose object of discussion corresponded to the TA issue, it was found that the litigation in arbitration courts is significant, resulting in an excessive level of tax litigation between taxpayers and the AT. Therefore, for the study in question, 93 arbitration decisions related to the tax complexity of the TA were selected, from which it was found that the existence of a high number of cases in CAAD is associated with a high amount spent on procedural costs, and that the costs related to cases about the TA and brought before CAAD are quite expensive, especially for taxpayers.
Abstract: This research has the overall objective of analyzing the complexity of the Autonomous Taxation (hereinafter TA), in the context of the Portuguese tax system, through an approach to the tax arbitration case law of the Administrative Arbitration Center (hereinafter CAAD). The frequent litigation between taxpayers and the Portuguese Tax and Customs Authority (abbreviated as AT) about this additional tax justifies the relevance of this study. Based on the analysis of tax arbitration jurisprudence,more specifically of 443 CAAD cases, whose object of discussion corresponded to the TA issue, it was found that the litigation in arbitration courts is significant, resulting in an excessive level of tax litigation between taxpayers and the AT. Therefore, for the study in question, 93 arbitration decisions related to the tax complexity of the TA were selected, from which it was found that the existence of a high number of cases in CAAD is associated with a high amount spent on procedural costs, and that the costs related to cases about the TA and brought before CAAD are quite expensive, especially for taxpayers.
Description
Keywords
Tributação autónoma Centro de Arbitragem Administrativa Complexidade Custas processuais Litigância Autonomous taxation Administrative Arbitration Center Complexity Litigation costs Litigation
Citation
GIGANTE, Rita ; DINIS, Ana ; PEREIRA, Liliana (2023) - Da complexidade da tributação autónoma na jurisprudência arbitral tributária do Centro de Arbitragem Administrativa. GESTIN. ISSN 1645-2534. Nº 25, p. 119-132. DOI: 10.53681/P2060162288.25.13
Publisher
Escola Superior de Gestão