As garantias dos contribuintes no direito tributário português

Abstract

This article intends to present to the Brazilian scientific community, the tax constitutional principles used in Portugal. The main objective of this study is to elaborate on the guarantees of the taxpayer in tax law and, drawing a parallel between the Portuguese law and the current ones of the European Community. It is remarkable, in this study, the procedural and substantive guarantees for the taxpaying relationship between taxpayers and the treasure, showing that, despite the need for improvement in the financial administration, in terms of legislative framework, Portugal has a fairly comprehensive network of guarantees for taxpayers.