Garantias essenciais dos contribuintes em Portugal e no Brasil – uma proposta para a sua proteção fundamental

Abstract

Tax systems reflect a number of fundamental safeguards designed to protect the taxpayer citizen of the excesses of the action of the tax authorities. Such guarantees embody fundamental constitutional principles widely recognized both by States and by citizens. But what happens when faced with difficulties of varying order, the provisions which enshrine these substantive or procedural rights for taxpayers, are often subject to modification through common law. This often results in the loss and distortion of the order of values that underlie, postponing the rights and position of the taxpayer in the tax ratio. This study describes this phenomenon and argues for measures the level of own normative systems that prevent the common legislature, at any time and by general law, diminish the fundamental guarantees of taxpayers freely. It is argued in this study that exists today, alternatively, a plurality of superior orders, which some call the fundamental partial legal orders. It is these that should welcome the standards of the concepts of constitutional guarantees not have seat and of the guarantees of taxpayers, seeking to defend them erratic outbursts legislative common law. Thus, it is proposed that the consecration of these guarantees in normative bodies of reinforcement value as framework laws, or supplementary laws as well as the establishment of constitutional guarantees of qualified approval of modifications.