Resumos Direito Fiscal José Casalta Nabais 4ª Edição
1
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INTRODUÇO NOÇO! O"JECTO E #$"ITO DO DIREITO FI%C&' 1. Direito Financeiro, direito tributário e direito direito fscal Para satisação das necessidades, tanto o Estado como os demais entes públicos carecem de bens materiais e de recursos humanos, o que implica a disponibilidade de dinheiro para produir ou adquirir os primeiros e para remunerar os se!undos. " dinheiro, num Estado não patrimonial, em que os bens suscept#$eis de produção de rendimentos na titularidade dos entes públicos são muito limitados, e muito reduidas as chamadas receitas patrimoniais, há%de ser obtido &unto dos a!entes econ'micos pri$ados. ( ac acti ti$i $ida dade de fnan fnance ceir ira a dos dos ente entess públ públic icos os,, ou se&a, se&a, a ac acti ti$i $ida dade de de obtenção e !estão de receitas e de realiação das despesas públicas, rec econ ondu du% %se se ) per perce cepç pção ão,, !est !estão ão e disp disp*n *ndi dio o de dinh dinhei eirro ou me meio ioss pecuniários obtidos &unto dos a!entes econ'micos pri$ados. +o moder moderno no Estado Estado de Direit Direito, o, a acti$i acti$idad dade e fnanc fnanceir eira a desen$ desen$ol$ ol$e%s e%se e inteiramente em eecução de normas &ur#dicas que os a!entes públicos estão adstritos a obser$ar.
( o co)* co)*u) u)to to de )orm )ormas as *ur+ *ur+dic dicas as ,u ,ue e disc discii-li li)a )am m a acti acti.i .ida dade de /)a)ceira do Estado e demais e)tes -0blicos ,ue damos o )ome de Direito Fi)a)ceiro 10blico2 Com-le3o de )ormas *ur+dicas ,ue disci-li)am a obte)ção e distribuição do di)eiro )ecess5rio ao 6u)cio)ame)to dos e)tes -0blicos e! bem assim! 7 8estão dos be)s -ro-riedade desses mesmos e)tes2 " Direito Financeiro estende%se por tr*s sectores bem di$ersosDireito das receitas Direito das despesas Direito da administração ou !estão fnanceira
Direito das des-esas 10blicas Dist Distri ribu buii pelo peloss di$e di$ers rsos os se sect ctor ores es do dir direito eito da ac acçã ção o e inte inter$ r$en ençã ção o estadu estadual, al, recon recondu duind indo%se o%se ao direit direito o admini administr strati ati$o, $o, relat relati$a i$amen mente te ) acti$idade econ'mica e social, e direito da economia no respeitante )s despesas cu&a realiação tenha por ob&ecti$o essa inter$enção.
Direito admi)istração ou 8estão /)a)ceira
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Distribui%se pelos se!uintes sectoresDireit Direito o patrim patrimoni onial al 0 relat relati$o i$o )s recei receitas tas patrim patrimoni oniais ais dos dos entes entes públicos, deri$adas do patrim'nio mobiliário ou carteira de t#tulos, do dom# dom#ni nio o rura rurall e das das epl eplor oraç açe ess indu indust stri riai aiss e co come merrciai ciaiss de utilidade pública2 Direito do cr3dito público 0 que disciplina o recurso ao cr3dito por parte das entidades públicas e a !estão da d#$ida pública2 Dir Direito eito trib tribut utár ário io ou dir direito eito das das rec ecei eita tass co coac acti ti$a $ass do Esta Estado do e dema demais is ente entess públ públic icos os 0 em que que se dest destac aca a o direito /scal ou dir direito eito relat elati$ i$o o ao ma mais is impo import rtan ante te das das rec ecei eita tass co coac acti ti$a $ass 0 as receitas coacti$as unilaterais ou im-ostos.
( doutrina tem procurado isolar dentro do direito fnanceiro um sectro sufcientemente homo!3neo quanto ao seu ob&ecto e espec#fco no que conc co ncer erne ne ao se seu u re!im e!ime e &ur# &ur#di dico co.. Esse Esse se sect ctor or tem tem sido sido o dir direito eito da !eneralidade das receitas coacti$as de naturea contributi$a, ou se&a, o direi direito to dos dos trib tribut utos os ou direi direito to trib tribut ut5r 5rio io, e o mais ais imp importan rtantte se!mento deste dom#nio normati$o, que 3 constitu#do pelo direito das receitas coacti$as unilaterais 0 direito dos im-ostos ou direito /scal. Do direito dos outros tributos ou tributos bilaterais, que reconduimos ) f!ur f!uras as das das ta3as assentes numa armadura &ur#dica%constitucional bem dierente da dos impostos estarão presentes nas nossas preocupaçes todos os impostos que, independentemente do nome que ostentem ou da conf!uração que tenham em sede da ci*ncia das fnanças ou do direito fnanceiro, possam ser tidos como impostos de um ponto de $ista &ur#dico% constitucional.
Os im-o im-ost stos os são são um uma a i)st i)stit itui uiçã ção o om)i om)i-r -res ese) e)te te )a .ida .ida dos dos cidadãos! )ão a.e)do ,ual,uer outro dom+)io do orde)ame)to *ur+dico com o ,ual )os e)co)tremos ta)tas .e9es como com o direito /scal2 Em nenhum outro se!mento do uni$erso &ur#dico estabelecemos com o Estad stado o uma uma relaç elação ão tão tão dur durado adoura, ura, que nos aco comp mpan anh ha des esde de o nascim nasciment ento o at3 ) morte morte,, e tão di$ers di$ersifc ifcada ada,, que aecta aecta pratic praticame amente nte todos os aspectos da nossa $ida por mais $ariados ou mesmo $ul!ares que se apresentem. (s nor norma mass que que disc discip ipli lina nam m a f!ur f!ura a dos dos impo impost stos os t*m t*m por por ob&e ob&ect cti$ i$o o asse!urar a capacidade uncional do Estado, proporcionando%lhe os meios f i t t t i t* i
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Podem odemos os defn defnir ir impo impost stos os co com m base base em tr*s tr*s elem elemen ento toss- elem elemen ento to ob&ecti$o, elemento sub&ecti$o e elemento teleol'!ico 6ou fnalista7.
Ob*ecti.ame)te o im-osto é uma -restação -ecu)i5ria! u)ilateral! de/)iti.a e coacti.a2 %ub*ecti.ame)te o im-osto é uma -restação! comas caract caracter+ er+sti sticas cas ob*ect ob*ecti.a i.as s atr5s atr5s re6eri re6eridas das!! e3i8id e3i8ida a a :ou :ou de.ida de.ida -or -or; det dete)t e)tores res :i) :i)di. di.idu iduais ais ou cole colect cti. i.o os; de ca-a ca-aci cida dade de co)tributi.a! a 6a.or de e)tidades ,ue e3erçam 6u)ç
" imposto 3 uma -restação que inte!ra uma relação de naturea obri8acio)al e não uma relação de carácter real. 8 um uma -restação -restação -ecu)i5ri -ecu)i5ria a, ou se&a, uma prestação de dare pecunia ou concretiada em dinheiro. " impo impost sto o 3 uma uma -restação u)ilateral , não lhe correspondendo assim qualquer contraprestação espec#fca a a$or do contribuinte. Esta 3 uma caracter#stica que distin!ue o imposto da f!ura mais t#pica dos impostos bilaterais 0 a ta3a. +estas, di$ersamente do que ocor oc orrre nos nos impo impost stos os,, em que que temo temoss apen apenas as a co cont ntra rapr pres esta taçã ção o traduida no con&unto dos di$ersos ser$iços públicos que os mesmos suportam, ) prestação do particular a a$or do Estado e demais entes públicos públicos corres correspond ponde e uma contrapr contraprestaç estação ão espec#fca, espec#fca, uma acti ac ti$i $ida dade de dess desses es me mesm smos os ente entess es espe peci cial alme ment nte e diri diri!i !ida da ao respecti$o obri!ado. (cti$idade que se $em a concretiar se&a na prestação de um ser$iço público, como as taas de$idas pelos ser$iços de re!isto e notariado, pelos ser$iços de &ustiça, pelos ser$iços de educação pública, pelos ser$iços consulares, na utiliação de bens do dom#nio público, como as porta!ens, as de$idas pela costa!em de na$ios nos portos e aterra!em de aerona$es nos aeroportos, as de$idas pela ocupação do subsolo, do leito das estradas ou da $ia pública, se&a na remoção de um limite &ur#dico ) acti$idade dos particulares, como as de$idas pelas licenças de uso e porte de arma, de caçar, de ter cão, etc., conorme dispe o art.9 :;/ <=> 6t#picas licenças7.
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le$antado por ei!*ncia dum espec#fco interesse administrati$o, não deia de se conf!urar como a prestação de um ser$iço público. +as .erdadeiras ta3as o obstáculo &ur#dico a remo$er constitu#a um obstáculo real, le$antado pela ei!*ncia dum espec#fco interesse administrati$o. ?uanto )s lice)ças /scais, estas são .erdadeiros im-ostos. +ão se $islumbra a# qualquer contraprestação real a a$or do contribuinte, constituindo o le$antamento e a posterior remoção do obst obstác ácul ulo o em ca caus usa a uma uma $er $erdade dadeir ira a ac acti ti$i $ida dade de e os se ser$ r$iç iços os correspondentes um $erdadeiro ser$iço de lançamento e cobrança do reerido imposto. ( este prop'sito, oram apreciadas as licenças fscais pelo >ribunal @onstitucional nos ac'rdãos AAB;CB e 5;CC, relati$os ) publicidade atra$3s de anúncios. Esta$a perante $erdadeiros impostos, tendo &ul!ado or!anicamente or!anicamente inconstitucionais a licença por afação de pain pain3i 3iss publ public icit itár ário ioss em $e#c $e#cul ulos os de tran transp spor orte te co cole lect cti$ i$o o e em $e#culos particulares e a licença para afação de anúncios luminosos em pr3dios2
" imposto imposto 3 uma -restação de/)iti.a, não dá lu!ar a reembolso, restituição ou indemniação2 " imposto 3 ob&ecti$amente uma -restação -restação coacti.a coacti.a, uma prestação e le!e ou uma prestação que tem por onte a lei, que 3 estabelecida por lei. (ssim modela o seu conteúdo, independentemente, portanto, de qualquer maniestação de $ontade do contribuinte nesse sentido 0 art.9 5;1 e / <=>.
Do pon ponto de $ista ista sub*ecti.o procu procura% ra%se se con$oc con$ocar ar para para o terre terreno no do pr'prio conceito de imposto o crit3rio material da i!ualdade ou da &ustiça fscal que constitui o suporte indiscut#$el dum Estado fscal de direito 0 a ca-acidade co)tributi.a 0 art.9 :;1 <=>. Pretende%se, não limitar a titularidade acti$a dos impostos eclusi$amente )s pessoas colecti$as públicas, admitindo%se assim a hip'tese de impostos ei!#$eis a a$or de pessoas pri$adas que eerçam unçes públicas 0 empresas concessionárias de obras públicas, ser$ços públicos ou bens de dom#nio público, desde que a lei lhes confra qualidade de titulares acti$os de relaçes &ur#dicas fscais. (s unçes ou tareas públicas hão%de assumir um carácter !eral, isto 3, hão%de dier respeito ) !eneralidade os contribuintes e não a cdertas cate!orias ideais destes.
E3cluem>se do co)ceito de im-osto o que poderemos desi!nar de
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realiação de interesses constitucional e le!almente conf!urados como pr'prios dos respecti$os membros. Do ponto ponto de $ist $ista a teleol teleol=8i =8ico co ou /)alis /)alista ta o imposto 3 ei!ido pelas enti entida dade dess que que eer eerce cem m unç unçe ess públ públic icas as para para a rea eali lia açã ção o das das suas suas unçes de carácter não sancionat'rio. (ssim, o imposto pode ter por fnal fnalid idad ade e não não apen apenas as a fnal fnalid idad ade e fnan fnance ceir ira a ou fsca fscal, l, ma mass tamb tamb3m 3m outras, eclu#da a unção sancionat'ria. +ão está constitucionalmente $edada a possibilidade de o Estado utiliar o imposto com o ob&ecti$o ou fnalidade principal ou dominante de e$itação de certos comportamentos econ'micos e sociais dos seus destinatários, casso em que ca que não estar star#a #am mos per perante ante imp imposto stos subsu ubsum m#$ei #$eiss na const constitu ituiçã ição o fscal fscal,, mas sim perant perante e t#pica t#picass medida medidass de inter$ inter$enç enção ão econ'mica e social por $ia fscal a subsumir na constituição econ'mica.
Im-se! e)tão! disti)8uir os .erdadeiros im-ostos ou im-ostos /scais ,ue t?m -or ob*ecti.o ou /)alidade -ri)ci-al a obte)ção de rece receit itas as!! dos dos 6als 6alsos os im-o im-ost stos os ou im-o im-ost stos os e3tr e3tra/ a/sc scai ais s cu*a cu*a /)alidade /)alidade -ri)ci-al -ri)ci-al é! em direitas as co)tas co)tas e )o limite! e.itar ou obstar 7 .eri/cação do res-ecti.o -ressu-osto de 6acto ou 6acto 8erador @ im-ostos suicidas ,ue )ão -odem ter -or su-orte a Aco)stitu Aco)stituição ição /scalB2 /scalB2 De-o De-ois is!! da /)al /)alid idad ade e dos dos im-o im-ost stos os!! est5 est5 a6astada a /)alidade sa)cio)at=ria2 %e com o im-osto se -rete)de a-lica a-licarr uma sa)ção sa)ção!! e)tão e)tão estare estaremos mos -era)t -era)te e uma multa! multa! uma coima! um co)/sco! uma i)dem)i9ação! mas )u)ca -era)te um im-osto2 /./ (l!umas f!uras afns do imposto /./.1 ( di$isão dicot'mica dos tributos ( di$isã di$isão o dicot' dicot'mica mica di$ide di$ide entre entre impost impostos, os, taas taas e contr contribu ibuiç içes es ou tributos especiais, sendo que os tributos unilaterais reconduem ) f!ura dos impostos e os tributos bilaterais reconduem ) f!uras das taas. "s im-ostos obed bedec ecem em ao -ri)c+ -ri)c+-io -io da le8ali le8alidad dade e /scal /scal e a sua por base o -ri)c+-io medida tem por -ri)c+-io da ca-acidade ca-acidade co)tributi co)tributi.a .a, as bastam am%s %se e co com m a reser.a 7 lei -arlame)tar 6ou decreto%lei ta3as bast parlament parlamentar ar autoriado7 autoriado7 do seu pr'prio pr'prio re8ime 8eral e a sua medida -ri)c+-io da -ro-orcio) -ro-orcio)alidad alidade e taa;prestação estadual assenta no -ri)c+-io prop propor orci cion onad ada a ou taa taa;c ;cus usto toss es espe pec# c#fc fcos os ca caus usad ados os ) res espe pect cti$ i$a a comunidade.
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-ro-orcio)alidade, pelo que não basta que o tributo tenha carácter bilateral bilateral para podermos podermos concluir concluir pela sua conormi conormidade dade constituci constitucional. onal. Ei! Ei!e% e%se se tamb tamb3m 3m prop propor orci cion onal alid idad ade e entr entre e o trib tribut uto o e a res espe pect cti$ i$a a contraprestação contraprestação espec#fca. ( respeito da recondução dos tributos aos impostos ou )s taas, consoante se apresentem como tributos unilaterais ou bilaterais, tem sido tradicional na doutrina, 3 a orientação da &urisprudHencia do >ribunal @onstitucional e tem tem epr pres essã são o tant tanto o na @P @P co como mo na <=> <=>. Pois ois es este tess dois dois tet tetos os normati$os, embora açam menção a tr*s f!uras tributárias 0 impostos, taas e demais contribuiçes fnanceiras a acor das entidades públicas %, não retiram etiram dai qualqu qualquer er conseq consequ*n u*ncia cia,, mormen mormente te em sede sede &ur#di &ur#dico% co% constitucional. ?uanto ) doutrina, reerido o encar!o de mais%$alia, a !eneralidade da doutrina se tem pronunciado no sentido de o equiparar ao imposto- de um lado, não se $islumbrando a# nenhuma contraprestação espec#fca a a$or do contri contribui buinte nte,, não podemo podemoss pedir pedir quaisq quaisquer uer pr3st pr3stimo imoss ) f!ura f!ura das taas2 de outro lado, tais contribuiçes ou tributos especiais não passam de impo impost stos os,, que que apr apres esen enta tam m a part partic icul ular arid idad ade e de ter terem por por base base maniestaçes da capacidade contributi$a resultante do eerc#cio de uma acti$idade administrati$a e não, ou não eclusi$amente, do eerc#cio de uma acti$idade do respecti$o contribuinte. >amb3m >amb3m a &urisprud*ncia do >@ se inscre$e na reerida di$isão dicot'mica. Para o que basta lembrar que este tribunal considerou como imposto um encar!o por defci*ncia de estacionamento 6(c'rdãos /5;C: e AB/;CC7, que se inte!ra$a claramente na contribuiçes especiais, na modalidade de contri contribui buição ção por maior maiores es despes despesas, as, as contr contribu ibuiç içes es das entida entidades des empre!adoras para a se!urança social 6(c'rdãos 1B5;C e 1/I5;C7, as taas para os or!anismos de coordenação econ'mica 6(c'rdãos 5BJ;C1, /CJ;C5 /CJ;C5 e 1/5C;C 1/5C;C7, 7, tradic tradicion ionalm alment ente e remet remetida idass pela pela doutri doutrina na para para as contribuiçes parafscais, a taa da adiodiusão Portu!uesa 6(c'rdão 5A:;CB7, um claro imposto sobre o consumo da electricidade de receita consi! consi!nad nada a ) DP e os &á reer reerido idoss tribut tributos os ei!i ei!idos dos pelas pelas li licen cenças ças
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daqueles que tal acti$idade indistintamente benefcia2 e a das co)tribuiça, nas se8u)das, a acti$idade administrati$a pública limita>se a obstar a ,ue sur*am ma)i6estaç e
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a f!ura das taas ao princ#pio da le!alidade fscal, equipara$am o sistema fscal ao sistema tributário. tributário. Por Por outro lado, lado, não se di!a que a mencionada mencionada reer*ncia reer*ncia constitucional ao sistema fscal constitui uma redundLncia redundLncia e que não tem, por isso, qualq alquer eeito ito útil, pois a mesma tem por cons co nseq equ* u*nc ncia ia res eser er$a $arr ) lei lei parl parlam amen enta tar, r, para para al3m al3m dos dos elem elemen ento toss esssenci es enciai aiss de cada ada imp impos osto to,, enun enunci ciad ado os no n.9 n.9 / do art.9 t.9 1I5, I5, a estruturação do pr'prio sistema fscal, ou se&a, a articulação dos di$ersos imp impos osto toss ent entre si- se se&a &a a ar arti ticu cula laçã ção, o, que que podem odemo os des esi! i!n nar de ori9o)tal, dos impostos sobre o rendimento com os impostos sobre o patrim'nio e com os impostos sobre o consumo, de molde a obter%se um adequado entre esses tr*s tipos de tributação, se&a a articulação .ertical, do sistema fscal nacional com o sistema fscal da Mnião Europeia com os subsi ubsist stem emas as fsc scai aiss que que pos osssam a $ir $ir a co con nstit stitui uirr%se %se nas re!i e!ies es aut'nomas, ao abri!o do art.9 //J;1, i7 @P, ou mesmo com os subsistemas fscais autárquicos que possam emer!ir nas autarquias locais, ao abri!o do art.9 /5B9 @P. Finalmente, no que concerne )s autarquias locais, dispes a @P n9 art.9 /5B;: que podem dispor dos poderes tributários, nos casos e nos termos pre$ pre$is isto toss na lei, lei, mani anies esta taçção de adequ dequad ada a co comp mpat atib ibil ili iaç ação ão ou concordLncia prática do princ#pio da le!alidade fscal com o princ#pio da autono autonomia mia local. local. (ssim (ssim,, permit permite%lh e%lhes es a conces concessão são de bene# bene#cio cioss fscais fscais relati$amente aos impostos a cu&a receita tenham direito, conquanto que tais tais bene bene# #ci cios os co cons nsti titu tuam am co cont ntra rapa part rtid ida a de faç fação ão de pro& pro&ec ecto toss de in$estimento de especial interesse para o desen$ol$imento do respecti$o munic#pio. Foi%lhe tamb3m atribu#do o poder que se concretia em as assembleias municipais estarem le!almente autoriadas a dierenciar as taas do 4K4, aument aumentand ando%as o%as ou diminu diminuind indo%as o%as em unção unção de ob&ec ob&ecti$ ti$os os de pol#ti pol#tica ca urban#stica. 5. "s momen momentos tos da da $ida $ida do impost imposto o Encontramos
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mat3ria colectá$el7, mediante a percenta!em desse $alor ou a quantidade por unidade a ei!ir do contribuinte 6a taa ou al#quota7 e, e$entualmente, das deduçes a aer ao $alor assim apurado 6no caso de deduçes ) colecta72 e :7 na medida em que decidem que não há lu!ar a imposto ou há lu!ar a menos imposto, dos bene#cios fscais. mome)to o )ormat )ormati.o i.o, dum mome >rata%se >rata%se de um mome)t moment nto o le!i le!isl slat ati$ i$o o qualifcado, &á que a sua disciplina se encontra subordinada )s ei!*ncias do -ri)c+-io da le8alidade /scal.
%e8u)do mome)to 8 a sua aplicação, eecti$ação, administração ou !estão. " que se tradu nas o-eraç
&ssim temos o -rocedime)to /scal! a se,u?)cia 6u)cio)al de actos co)duce)tes 7 ide)ti/cação do su*eito -assi.o e 7 determi)ação do mo)ta)te do im-osto a -a8ar2 :. (l!umas (l!umas classifcaç classifcaçes es de de imposto impostoss :.1 4mpostos directos e impostos indirectos
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8 um crit3rio que tem em conta a naturea econ'mica dos impostos, ou se&a, a sua inte!ração ou não nos custos de produção das empresas. De aco ac ordo co com m es estte crit crit3r 3rio io,, sã são o im-ostos aquele less que que não não im-ostos directos directos aque consti constitue tuem m custos custos de produ produção ção das empresa empresas, s, e im-ostos i)directos aqueles que constituem custos de produção das empresas. Enquanto os impostos directos não inte!ram os preços dos bens e ser$iços, e por isso não não tido tidoss nem nem ha$i ha$ido doss para ara apur apuram amen ento to do prod produt uto o e rendi endime ment nto o nacionais, os impostos indirectos &á inte!ram os reeridos preços e são deduidos ao produto nacional. (ssim, o rendimento nacional 3 i!ual ao prod produt uto o naci nacion onal al me meno noss os impo impost stos os indi indirrec ecto toss ou impo impost stos os so sobr bre e o consumo. " que si!nifca que os impostos indirectos correspondem aos impostos sobre o consumo.
Critério da re-ercussão eco)=mica Este crit3rio tem em conta se os impostos são repercut#$eis ou não no consumidor, ou em termos mais ri!orosos, no adquirente fnal de bens e ser$ se r$iç iços os,, se send ndo o indi indirrec ecto toss o prim primei eirros e dir direc ecto toss os se se!u !und ndos os.. Em apli aplica caçã ção o, es este te co conc ncei eito to,, trad tradic icio iona nalm lmen ente te t*m *m%%se co con nside siderrado ado repercut#$eis os impostos sobre o consumo, e irrepercut#$eis os impostos sobre o rendimento e sobre o patrim'nio, pois enquanto nestes se $erifca uma identidade entre o contribuinte e o suportador econ'mico do imposto, naquel naqueles es o contr contribu ibuint inte e não coinci coincide de com o supor suportad tador or econ'm econ'mico ico do imposto.
Critérios Jur+dicos Critério do la)çame)to admi)istrati.o im-ostos os direct directos os ou im-ost im-ostos os com Ne!u Ne!und ndo o es este te crit crit3r 3rio io se seri riam am im-ost la)çame)to aqueles cu&o procedimento fscal hou$esse lu!ar a um acto administrati$o de lançamento ou acto tributário, e im-ostos i)directos ou im-ostos sem la)çame)to aqueles em que esse acto administrati$o não ti$esse lu!ar.
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se se tratar de uma relação desencadeada por um acto ou acto isolado ou por actos ou actos sem continuidade entre si, isto 3, de uma relação de carácter instantLneo, que dá ori!em a uma obri!ação de imposto isolada, o imposto que sobre ela recai 3 um imposto indirecto. Ne, pelo contrário, a relação &ur#dica onte da obri!ação de imposto ti$er na base situaçes está$eis, situaçes que se prolon!am no tempo, mantendo%se ano ap's ano, dando ori!em a obri!açes peri'dicas, a obri!açes que se reno$am todos os anos, então estamos perante um imposto directo. ( distinção de impostos directos e indirectos $em a coincidir com a distinção eita entre impostos peri'dicos e instantLneos. " arti!o 9;1 e / <=>, atendendo )s caracter#sticas que nestes preceitos se indicam para cada uma dessas tributaçes, que se pretendeu contrapor, a t#tulo de tributação directa, a tributação do rendimento e do patrim'nio e, a t#tulo da tributação indirecta, a tributação do consumo. :./ :./
4mpo 4mpost stos os per peri' i'di dico coss e impos imposto toss de obr obri! i!aç ação ão úni única ca
( dist distin inçã ção o res esid ide e na co conf nf!u !ura raçã ção o do elem elemen ento to temp tempor oral al do act acto o tributário. Pois, se os impostos instantLneos ou de obri!ação única, por terem base do acto tributário um elemento temporal cu&a defnição não carece de crit3rios &ur#dicos, bastando%se a mesma com simples crit3rios natural#sticos, não le$anta problemas &ur#dicos de maior, &á os impostos dura durado dour uros os ou peri peri'd 'dic icos os,, por por ter terem na base base do act acto o trib tribut utár ário io um elemento temporal que tende a manter%se, a reiterar%se, coloca o problema
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contribuinte, isto 3, o $alor da sua ortuna e dos seus rendimentos, por um lado, e o montante dos encar!os que tem obri!atoriamente de suportar, por outro, como ocorre no 4N. "s impostos podem ser mais ou menos pessoais consoante partilhem a !eneralidade das caracter#sticas dos impostos pessoais ou apenas uma delas(tendem ao rendimento !lobal do contribuinte, o que constitui um $erdadeiro $erdadeiro pressuposto da pessoaliação do imposto, uma $e que, a não não se serr as assi sim, m, não não se pode pode co conh nhec ecer er mini minima mame ment nte e a situ situaç ação ão pessoal do contribuinte2 Ecluem da tributação o m#nimo de eist*ncia, ou se&a, aquela quota de rendimento necessária ) satisação das necessidades essenciais ) sal$a!uarda sal$a!uarda da di!nidade humana do contribuinte e sua am#lia2 >*m >*m em consideração os encar!os com a am#lia, abatendo%os ) mat3ria colectá$el, ou tendo%os em conta atra$3s de deduçes ) colecta2 Nu&eitam a mat3ria colectá$el a uma taa pro!ressi$a. pro!ressi$a.
:.: :.:
4mpo 4mpost stos os de de quot quota a fa fa e impo impost stos os de de quot quota a $ari $ariá$ á$el el
Esta distinção tem a $er com o modo de defnir e, em consequ*ncia, de determinar o montante indi$idual do imposto, ou se&a, o montante a pa!ar por cada contribuinte. ( lei utilia dois m3todos- ou determina que esse montante se&a para todos
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Podem ser estaduais ou não estaduais consoante o seu titular acti$o se&a o Estado ou outros entes públicos territoriais, como as re!ies aut'nomas e as autarquias locais, ou entes públicos não territoriais. (qui 3 tida em conta a capacidade tributária acti$a, isto 3, a qualidade de su&eito acti$o ou de credor da correspondente correspondente relação &ur#dica fscal. :. :.
4mpo 4mpost stos os !era !erais is e impo impost stos os es espe peci ciai aiss
"s impostos !erais estão pre$istos na lei de modo a aplicarem%se a toda uma cate!o cate!oria ria de situaç situaçes es homo!3 homo!3nea neas, s, os es espec peciai iais, s, não obstan obstante te dier dierem em respe respeito ito a actos actos ou situaç situaçes es !eneri !enericam cament ente e abran! abran!ido idoss nos nos primeiros, primeiros, são ob&ecto de uma disciplina &ur#dica especial. (ssim, o 4N e o 4@ constituem impostos !erais sobre o rendimento e o 4O( 4O( um impo impost sto o !er !eral so sobr bre e o co cons nsu umo. mo. (o in$3 in$3ss- por por um lado lado,, a constribuiçes especiais, ace ) tributação das mais%$alias imobiliárias em 4N e 4@, e o 4mposto de o!o, ace ao 4@ 6art.9J @4@7 apresentam%se como impostos especiais sobre o rendimento2 de outro, os 4E@Qs 6imposto sobre sobre consum consumo o especi especifco fco77 ace ace ao 4O( 4O( conf!u conf!uram ram%se %se como como impost impostos os especiais sobre o consumo. :.J :.J
4mpo 4mpost stos os prin princi cipa pais is e impo impost stos os a ace cess ss'r 'rio ioss
Não principais ou acess'rios conorme eistam por si ou dependam, na sua eist*ncia ou nos seus elementos, da pr3$ia eist*ncia de outros. "s impostos acess'rios podem assumir duas modalidadesos
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Esta Esta distin distinção ção prend prende%s e%se e com o ele elemen mento to teleol teleol'!i '!ico co ou fnal#s fnal#stic tico o do conceito de imposto. Não impostos etrafscais aqueles que prosse!uem pred predom omin inan ante teme ment nte e ob&e ob&ect cti$ i$os os de natu naturrea ea ec econ on'm 'mic ica a e so soci cial al,, não não inte!ram o direito fscal, mas antes o direito econ'mico fscal, o que le$a naturalmente a não aplicar os princ#pios e os preceitos constitucionais inte!rantes da constituição fscal. A. +aturea +aturea do Dir Direito eito Fiscal " direit direito o fscal fscal inser insere%s e%se e no campo campo do direit direito o públic público, o, consti constitu# tu#do do por normas que disciplinam relaçes entre o Estado e os particulares que t*m por por ob&e ob&ect cti$ i$o o sa sati tis sa aer er as nece necess ssid idad ades es co cole lect cti$ i$as as da co comu muni nida dade de or!aniada no Estado 6moderno7, em que este se apresenta munido de poderes de autoridade ou de ius imperii.
TEORI& ER&' DO DIREITO FI%C&' 4 % (s ontes de Direito Fiscal 1. ( co cons nsti titu tuiç ição ão ( @P 3 indiscuti$elmente a primeira das ontes ou modos de re$elação das das nor norma mass &ur# &ur#di dico co%f %fsc scai ais. s. " dir direito eito dos dos impo impost stos os apr apres esen enta ta%s %se e ortemente moldado pela chamada Aco)stituição /scalB, isto 3, por um con&un con&unto to de princ# princ#pio pioss &ur#di &ur#dico%c co%cons onstit tituci uciona onais is discip disciplin linado adorres, ao mais mais
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1.1
"s princ# princ#pio pioss &ur#di &ur#dico%c co%cons onstit tituci uciona onais is da tribut tributaçã ação o
( analise $ai começar pelos que fam os limites de )ature9a 6ormal uem pode tributar2 Como tributar2 ua)do tributar2 +oss quais +o uais tem emo os os -ri)c+ da se8ura)ça -ri)c+-io -ios s da le8ali le8alidad dade e /scal /scal, da *ur+dica e da -roibição do re6ere)do /scal.
Depois prosse!uirá com a análise dos limites de )ature9a materialue tributar2 ua)to tributar2 +os quais se destacam os -ri)c+-ios da i8ualdade /scal a aerir atra$3s da capacidade contributi$a, da não discriminação d am#lia e do respeito pelos direitos undamentais e pelo -ri)c+-io do Estado social.
1.1.1 Princ#pi Princ#pio o da le!alid le!alidade ade fscal fscal >radicionalmente >radicionalmente a tutela dos contribuintes ace ao poder tributário do Estado, limita$a%se ao princ#pio da le!alidade fscal entendido como um qualifcati$o princ#pio da le!alidade da administração. Esta mentalidade $i!orou durante o Estado de direito
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( lei decorrente do princ#pio da le!alidade fscal não abran!e qualquer outra mat3ria fscal % liquidação e cobrança dos impostos 0 mat3rias estas que apenas estão su&eitas ai princ#pio !eral da le!alidade da administração pública. ela elati$ ti$ame amente nte ) inter interer er*nc *ncia ia de outro outross princ princ#pi #pios os consti constitui tuicio cionai naiss no princ#pio da le!alidade fscal, diremos tão s' que, quanto ao da autonomia local, o que se etra#a de um tal princ#pio constitucional para moderar o da le!alidade fscal, tem a!ora um suporte constitucional epresso na @P. Pois pre$endo esta, no art. /5:;: @P, a atribuição pelo le!islador de poderes tributários )s autarquias locais, poderes onde naturalmente se inclui o poder tributário stricto sensu, ou se&a, o poder de, nos termos da lei, criar impostos ou de disciplinar os seus elementos essenciais, deiou de se serr nece necess ssár ário io in$o in$oca carr a har harmoni oniaç ação ão,, co com m bas base na idei ideia a de concordLncia prática, entre o princ#pio da le!alidade fscal e princ#pio da autonomia local.
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1.1.5 Princ#pi Princ#pio o da i!uald i!ualdade ade fscal fscal (frmado contra os pri$il3!ios pr'prios do Estado pr3%liberal o princ#pio da i!ualdade fscal te$e sempre #nsita sobretudo a ideia de !eneralidade ou uni$ uni$er ersa sali lida dade de,, nos nos ter termos mos da qual qual todo todoss os cida cidadã dãos os se enco encont ntra ram m adstritos ao cumprimento do de$er de pa!ar impostos, e da uniormidade, a ei! ei!ir ir que que se seme melh lhan ante te de$e de$err se se&a &a aer aerid ido o por por um me mesm smo o crit crit3r 3rio io 0 ca-acidade co)tributi.a. Este implica assim i!ual imposto para os que disp dispe em m de i!ua i!uall ca capa paci cida dade de co cont ntri ribu buti ti$a $a 6i8ualdade i8ualdade ori9o)t ori9o)tal al7 e dierente imposto 6em termos qualitati$os ou quantitati$os7 para os que disp dispe em m de die dierrente ente ca capa paci cida dade de co cont ntri ribu buti ti$a $a na prop propor orçã ção o dest desta a dierença 6i8ualdade .ertical7. " -ri)c+-io da ca-acidade co)tributi.a não carece dum espec#fco e direct directo o prece preceito ito consti constituc tucion ional. al. Este Este decor decorre re do princ# princ#pio pio da i!uald i!ualdade ade fsca fscall arti articu cula lado do co com m os dema demais is prin princ# c#pi pios os e prec precei eito toss da res espe pect cti$ i$a a
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( consideração fscal da am#lia, requerida pela @onstituição 0 art.9s J;/, 7 e 1I:;1 @P 0 implica a proibição de discriminaçes desa$orá$eis dos contribuintes casados ou com flhos ace aos contribuintes solteiros ou sem flhos, e não a imposição ao le!islador da utiliação do instrumento fsca fscall 6ben 6bene e#c #cio ioss fsca fscais is77 para para o a$o a$orrec ecim imen ento to da co cons nsti titu tuiç ição ão e desen$ol$imento da am#lia. Mma ideia, de resto, concretiada no art.9 ;5 <=>. 1.1.A " respeito respeito pelos pelos direitos, direitos, liberdades liberdades e !arantias !arantias Porque inte!ram um de$er undamental, apresentando%se como limites imanentes ou limites máimos de conteúdo ou do Lmbito dos direitos, liberdades e !arantias undamentais, os impostos 6fscais7 não benefciam, de aco corrdo com a doutr outrin ina a e a &ur &urispr isprud ud*n *nci cia a co cons nsttituc itucio ion nal, al, da aplica aplicabil bilida idade de do re!im re!ime e &ur#di &ur#dico%c co%cons onstit tituci uciona onall das restr restriç içes es 6ou de
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dos m#nimos eistenciais a ter em conta no direito dos impostos, ei!indo a não tributação das prestaçes sociais e do rendimentos monetários ou imputados aectos pelos contribuintes ) satisação das suas necessidades eistenciais, ou se&a, as despesas com a habitação, a saúde, a educação, a se!ura se!urança nça soc social ial,, etc., etc., at3 ao montan montante te dos m#nimo m#nimoss decor decorre rente ntess do direitos das prestaçes sociais. 1./
( coer coer*nc *ncia ia do do sist sistema ema e o limite limite aos limite limitess da da tribu tributaç tação ão
1./.1 " princ#pio princ#pio da da coer*ncia coer*ncia do do sistema sistema "s limites materiais da tributação t*m, sobretudo, a $er com a ideia de coer*ncia do sistema ou da sistemacidade, entendida como uma coer*ncia conteudistica ou substancial de inte!ração do direito fscal no sistema de direito público e no con&unto do ordenamento &ur#dico. (o impor limites intra%sistemáticos, ou se&a, coer*ncia entre os di$ersos
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+um primeiro momento, quando fa as fnalidades do sistema fscal 0 art.9 1I5; 1I5;1 1 @P @P 0 es esta tabe bele lece cend ndo o que que o sist sistem ema a fsca fscall tem tem uma uma fnal fnalid idad ade e fnanceira, $isando a satisação das necessidades fnanceiras do Estado e outras entidades públicas, e uma fnalidade de carácter etrafscal, que $isa uma repartição &usta dos rendimentos e da riquea. +um se!undo momento, quando recorta, mais em pormenor, os eactos contornos do nosso sistema fscal no art.9 1I: @P em que pre$*- 17 um imposto único e pro!ressi$o sobre o rendimento pessoal2 /7 a tributação rea eall co como mo re!ra e!ra da trib tribut utaç ação ão do rendi endime ment nto o das das em empr pres esas as22 57 uma uma tributação do patrim'nio que contribua para a i!ualdade dos cidadãos e :7 uma tributação do consumo adaptada ao desen$ol$imento econ'mico e ) &ustiça social. 1.5.1 " imposto imposto sobre sobre o rendim rendimento ento pessoal pessoal (ssim e quanto ) tributação do rendimento pessoal, ei!e a @onstituição
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(ssim, o art.9 1I: da @P prescre$e que o imposto sobre o rendimento pessoal se&a único, pro!ressi$o e não discriminat'rio ne!ati$amente da am# am#li lia. a. +ã +ão o ei!e, i!e, por por co cons nse! e!ui uin nte, te, qual qualqu quer er impo impost sto o co com m tais tais caracter#sticas sobre o rendimento empresarial. Pois a contraposição do n.9 1 com o n.9 / desse preceito 3 entre o imposto sobre o rendimento pess pessoa oal l e a trib tribut utaç ação ão das das em empr pres esas as e não não entr entre e imp impos osto to so sobr bre e rendimento das pessoas sin!ulares e o imposto sobre o rendimento das
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'iberdade de 8estão /scal ( liberdade de !estão fscal que parte da pr'pria ideia do Estado fscal, tem a sua epressão nas liberdades de iniciati$a econ'mica e de empresa, contempladas nos art.9s 1, BI c7 e B da @P. Kas a liberdade de !estão fscal das empersasm $ista do lado do Estado, -ri)c+-io de )eutralida )eutralidade de /scal /scal, o qual tem clara conc co ncrreti etia%s a%se e no -ri)c+-io
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" prim primei eirro 3 o que que disc discip ipli lina na os impo impost stos os co comu muni nitá tári rios os pr'p pr'pri rios os.. " se!undo 3 o respeitante ) harmoniação e ) cooperação fscal entre os Estados membros. 5. (s con$ençe con$ençess internacio internacionais nais >enhamos, >enhamos, apenas, em conta os tratados e acordos em mat3ria fscal para
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@om base nos art.9s //J;1 i7 e /5/;1 @P, apenas a primeira maniestação de pode poderr trib tribut utár ário io re!io e!iona nal, l, tem tem de se serr eerci ercido do pela pelass as asse semb mblei leias as re!ionais, atra$3s de decretos%le!islati$os decretos%le!islati$os re!ionais. A. "s re! re!ul ulam amen ento toss "s re!ulamentos, se&am do =o$erno, se&am das re!ies aut'nomas ou das
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pelos tribunais administrati$os administrati$os e fscais fscais % art.9 5B,c7 e :C;1, :C;1, e7, i7 do E>(F7 E>(F7 de normais fscais constituem ontes ormais de direito fscal. Eei Eeito to id*n id*nti tico co t*m t*m os ac ac'r 'rdã dãos os do >@E >@E em ma mat3 t3ri ria a fsc scal al,, se se&a &a os proeridos em acçes de incumprimento do direito comunitário por parte dos Estados, se&a os proeridos nas acçes de reen$io pre&udicial. >amb3m >amb3m a!ora o N>( N>( pode proerir ac'rdãos de uniormiação da &urisprud*ncia, &ul!ando a oposição de ac'rdãos, ou at3 mesmo a oposição
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