Procedimento e verdade material como extensões da reserva de lei fiscal

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Abstract

This text begins by analysing the reasons why most taxes depend
on assessment activities, carried out through certain procedures, which both enable open and participatory decision-making and the enforcement of individual rights.
We then proceed with the dogmatic justification of the specific public interest pursued by the tax administration, in order to the correctly manifest the functional will of the legislator, thus prohibiting any direct pursuit of financial interests by the tax
authority. And finally, we see how the duty falling upon the administration to discover the material truth is, after all, an expression of its role as executor of tax legality and a condition for the impartiality of its activity.
Original languageUnknown
Pages (from-to)57-70
JournalRevista de Direito - Law Review
Issue number30/2024
DOIs
Publication statusPublished - 1 Jul 2023

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