O consentimento do contribuinte como técnica de segurança jurídica e praticabilidade no estado democrático de direito

Abstract

This thesis argues and states that there is a will and consent from the part of the taxpayer in his legal tax obligations, justifying, based on the principle of practicability, as well as in a revisited principle of legality, the reasons why such a will is present. And, once recognised the actual existence of such a consent from the taxpayer, we discuss the positive and negative effects of such a will disclosure, especially in terms of the Tax Law, stating, therefore, the need to develop new legal instruments to deal with bilateral legal tax obligations, in order to preserve and expand the framework of the legal guarantees of taxpayers.