in PrefĂĄcio
Não sem razão, a caducidade Ê a alegria do contribuinte, que assim se desembaraça do risco de ver alterada a sua situação tributåria e, mais do que isso, patrimonial. Ademais, às mãos do credor Estado, munido de um poder sempre malquisto, baseado no seu ius imperii que lhe permite, coercivamente, liquidar tributos e arrecadar as correspondentes receitas. No reverso, poderemos adivinhar a frustração dos que, servindo a função coletora do Estado, não desdenhariam em segurar o tempo com as mãos, nos casos em que, fundadamente, a receita tributåria diminui na razão inversa da preclusão do direito de liquidar. Do Autor
Rui Marques Ć’ Inspetor TributĂĄrio Ć’ Mestre em Direito e Economia Ć’ Ex-Membro do Conselho EconĂłmico e Social
www.vidaeconomica.pt ,6%1 Visite-nos em livraria.vidaeconomica.pt
9 789897 684920
A caducidade do direito de liquidação do imposto
Prof. Doutor Carlos Baptista Lobo,
RUI MARQUES
A obra da autoria do Dr. Rui Marques, que em boa hora conhece a publicação, tem as caracterĂsticas fundamentais que presidem ao tratamento de um tema que, pela sua prĂłpria natureza, sempre convidaria a desafios adicionais: trata-se de um trabalho rigoroso, na forma como aborda os princĂpios fundamentais da caducidade e a sua expressĂŁo enquanto instituto jurĂdico-tributĂĄrio, assim como prima por um resultado completo, na dimensĂŁo teĂłrico-prĂĄtica que empresta Ă s vĂĄrias expressĂľes adjetivas e substantivas da caducidade.
RUI MARQUES
A caducidade do direito de liquidação do imposto 2ÂŞ EDIĂ‡ĂƒO - REVISTA E ATUALIZADA PREFĂ CIO: PROF. DOUTOR CARLOS BAPTISTA LOBO
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18
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7ULEXWiULD /*7 ± TXHU DLQGD SHOR UHJLPH GH SUHVFULomR GDV GtYLGDV WULEXWiULDV DUWLJRV ž H ž GD PHVPD /HL $ &RQVWLWXLomR GD 5HS~EOLFD 3RUWXJXHVD GH PRGR H[SUHVVR FRQFUHWL]D TXH WDO FRPR D LQFLGrQFLD D WD[D RV EHQHItFLRV ¿ VFDLV DV JDUDQWLDV GRV FRQWULEXLQWHV VmR GHWHUPLQDGRV SHOD OHL DUWLJR ž Q ž ( FODULYLGHQWH R DUWLJR ž GD /*7 GLVS}H ©(VWmR DLQGD VXMHLWRV DR SULQFtSLR GD OHJDOLGDGH WULEXWiULD D $ OLTXLGDomR H FREUDQoD GRV WULEXWRV LQFOXLQGR RV SUD]RV GH SUHVFULomR H FDGXFLGDGHª Q ž 1R TXH j FDGXFLGDGH UHVSHLWD WUDWD VH LQHTXLYRFDPHQWH GH XPD ¿ HO FRQFUH WL]DomR GR YHWXVWR EURFDUGR ODWLQR GRUPLHQWLEXV QRQ VXFXUULW MXV R 'LUHLWR QmR VRFRUUH RV TXH DGRUPHFHP
$SURYDGD SHOR 'HFUHWR /HL Q ž GH GH GH]HPEUR
II. DO INSTITUTO DA CADUCIDADE EM GERAL 2 GLUHLWR GR WLWXODU D SUDWLFDU XP GHWHUPLQDGR DWR DFREHUWDGR HP WDO GLUHLWR QmR p SHUHQH 'HVGH ORJR SRUTXH H[LVWH SRU LPSHUDWLYR OHJDO XP SUD]R SDUD R VHX H[HUFtFLR ± R GD FDGXFLGDGH ± ¿ QGR R TXDO SXUD H VLPSOHVPHQWH VH H[WLQJXH HVVH GLUHLWR GR VXMHLWR DWLYR GD UHODomR MXUtGLFD REULJDFLRQDO &RQWUDSRQWR IHLWR j HVWDELOL]DomR GD VLWXDomR GR VXMHLWR SDVVLYR SRU DWHQGLPHQWR GR YDORU GD VHJXUDQoD MXUtGLFD 7UDWD VH SRLV GH XP GLUHLWR ODWHQWH 'LWR SRU RXWUDV SDODYUDV H[LVWHP OLPLWHV WHPSRUDLV QR H[HUFtFLR GRV GLUHLWRV 2 VHX WLWXODU SRGH H[HUFr ORV PDV DR ORQJR GH XP GHWHUPLQDGR SHUtRGR GH WHPSR SUD]R 3RU UD]}HV GH FHUWH]D MXUtGLFD VXUJH D QHFHVVLGDGH GH PDUFDU OLPLWHV WHPSRUDLV Pi[LPRV DR H[HUFtFLR GRV GLUHLWRV TXH SHUPDQHFHP LQDWLYRV $ ¿ JXUD GD FDGXFLGDGH UHDOL]D WHFQLFDPHQWH D GHFDGrQFLD WHPSRUDO GRV GLUHLWRV ID]HQGR GHVLQWHJUDU R YtQFXOR REULJDFLRQDO GD UHODomR MXUtGLFD 2V SUD]RV GH FDGXFLGDGH PDLV GR TXH OLPLWHV j YLGD GRV GLUHLWRV VmR OLPLWHV j LQDWLYLGDGH GRV WLWXODUHV GHVVHV GLUHLWRV 2V GLUHLWRV SRGHP VHU DYLYDGRV SRU XP PHUR DWR GR VHX WLWXODU 6H EHP TXH QR FDVR GR GLUHLWR GH OLTXLGDomR R OHJLVODGRU QmR VH FRQWHQWD FRP D SUiWLFD GR DWR WULEXWiULR OLTXLGDomR QXP GHWHUPLQDGR SUD]R SDUD TXH D $GPLQLVWUDomR REVWH j FDGXFLGDGH GR VHX GLUHLWR DQWHV H[LJLQGR TXH QR PHVPR SUD]R R FRQWULEXLQWH D TXH VH GHVWLQH D OLTXLGDomR VHMD GHVWD QRWL¿ FDGR H GH PRGR YiOLGR DUWLJR ž Q ž GD /*7 (VWH LQVWLWXWR GD FDGXFLGDGH SHOD JUDGD LPSRUWkQFLD TXH DVVXPH QD UHODomR MXUtGLFD H SRUTXH GLULJLGR j H[WLQomR GR GLUHLWR LQWHJUD VH QR 'LUHLWR 0DWHULDO PRU PHQWH SRVVD VHU FRQYRFDGR SHOR OHJLVODGRU QXPD QRUPD GH SURFHGLPHQWR FRPR VXFHGH QR 'LUHLWR 7ULEXWiULR
1. A caducidade no Direito Civil 2 OHJLVODGRU WULEXWiULR QmR IRUQHFH XPD GH¿ QLomR GH FDGXFLGDGH 'RQGH TXH VH WRUQD PLVWHU VHJXLU D /*7 D SURSyVLWR GD LQWHUSUHWDomR GDV QRUPDV WULEXWi ULDV TXDQGR QR VHX DUWLJR ž GLVS}H TXH ©6HPSUH TXH QDV QRUPDV ¿ VFDLV VH
20
CADUCIDADE DO DIREITO DE LIQUIDAÇÃO DO IMPOSTO
HPSUHJXHP WHUPRV SUySULRV GH RXWURV UDPRV GH GLUHLWR GHYHP RV PHVPRV VHU LQWHUSUHWDGRV QR PHVPR VHQWLGR GDTXHOH TXH Dt WrP VDOYR VH RXWUR GHFRUUHU GL UHWDPHQWH GD OHLª Q ž +LVWRULFDPHQWH R LQVWLWXWR GD FDGXFLGDGH p RULXQGR GR 'LUHLWR 3ULYDGR GH RQGH IRL VHQGR WUDQVSRVWR SDUD D iUHD GR 'LUHLWR 3~EOLFR $ DXWRQRPL]DomR GD FDGXFL GDGH QR TXH WDQJH j ¿ JXUD GD SUHVFULomR DSHQDV VH RSHURX H[SUHVVDPHQWH FRP R &yGLJR &LYLO GH $QWHV R &yGLJR &LYLO GH 6HDEUD GLVSXQKD TXH ©D GHVRQHUDomR GH REULJDo}HV SHOD QmR H[LJrQFLD GL] VH SUHVFULomR H[WLQWLYDª 9DOH LVWR SDUD GL]HU TXH LQ OLPLQH R WHUPR FDGXFLGDGH HPSUHJXH SHOR OHJLVODGRU TXDQWR DR GLUHLWR GH OLTXLGDU WULEXWRV JDQKD HP VHU SHUFHFLRQDGR j OX] GR 'LUHLWR &LYLOtVWLFR GH RQGH SURFHGH -XVWDPHQWH D UHSHUFXVVmR GR WHPSR QDV UHODo}HV MXUtGLFDV p PDWpULD WUDWDGD QR &yGLJR &LYLO TXH QR VHX DUWLJR ž GHWHUPLQD TXH ©4XDQGR SRU IRUoD GD OHL RX SRU YRQWDGH GDV SDUWHV XP GLUHLWR GHYD VHU H[HUFLGR GHQWUR GH FHUWR SUD]R VmR DSOLFiYHLV DV UHJUDV GD FDGXFLGDGH D PHQRV TXH D OHL VH UH¿ UD H[SUHVVDPHQWH j SUHVFULomRª Q ž 'DTXL VH H[WUDL OLPLQDUPHQWH R FRQFHLWR RX VLJQL¿ FDGR MXUtGLFR GH FDGXFLGDGH
3ULPR D OHL HVWDEHOHFH XP GLUHLWR 6HFXQGR D OHL HVWDEHOHFH XP SUD]R SDUD R H[HUFtFLR GR GLUHLWR 7HUWLR R GLUHLWR H[WLQJXH VH SHOR VHX QmR H[HUFtFLR QDTXHOH SUD]R FDGXFLGDGH 'HVWDUWH R GLUHLWR VXMHLWR D FDGXFLGDGH WHUi TXH VHU IRUoRVDPHQWH XP GLUHLWR TXH QDVFH VXMHLWR D XP WHUPR RX VHMD XP GLUHLWR WHPSRUiULR 'RQGH TXH SRU HIHLWR GD YHUL¿ FDomR GR WHUPR RFRUUHUi D SHUGD RX FHVVDomR GDTXHOH PHVPR GLUHLWR WHPSRUiULR QD HVIHUD GR VHX WLWXODU 2 GHFXUVR GR WHPSR p HQWmR R FDX VDGRU GD FDGXFLGDGH 'HVGH ORJR XPD LGHLD FKDYH SHUSDVVD QR FRQFHLWR GH FDGXFLGDGH R QmR H[HU FtFLR GR GLUHLWR SHOD QmR SUiWLFD GH DWR FRPR VH XPD SHVVRD QmR WLYHVVH R GLUHLWR DFDED SRU OKR ID]HU SHUGHU 6HP SRVVLELOLGDGHV GH UHDELOLWDomR 1R IXQGR R HVFRSR GR OHJLVODGRU p SUHYHU R WHPSR HP TXH R GLUHLWR SRGH VHU H[HUFLGR 'H DOJXP
$UWLJR ž 1mR UHIHULPRV D YRQWDGH GDV SDUWHV SRUTXH VHQGR DGPLWLGD QD OHL FLYLOLVWD QmR WHP OXJDU FRPR IRQWH GD FDGXFLGDGH GR GLUHLWR GH OLTXLGDU WULEXWRV SRU LPSHUDWLYR GR SULQFtSLR GD OHJDOLGDGH WULEXWiULD HULJLGR SHOD QRVVD &RQVWLWXLomR 0D[LPH XP GLUHLWR SRWHVWDWLYR 2X VHMD XP GLUHLWR HP TXH R VHX WLWXODU SRU YRQWDGH SUySULD SRGH GHVHQFDGHDU HIHLWRV QD HVIHUD MXUtGLFD GH RXWUHP QmR UHOHYDQGR D YRQWDGH GHVWH ~OWLPR
DO INSTITUTO DA CADUCIDADE EM GERAL
PRGR DFDEDQGR SRU GHVIDYRUHFHU R WLWXODU FRP D SHUGD GR VHX GLUHLWR SRUTXH QmR REVHUYRX D FRQGXWD TXH D OHL LPSXQKD FRPR QHFHVViULD SDUD D SUHVHUYDomR GDTXHOH PHVPR GLUHLWR $TXL FKHJDGRV SRGHPRV FRQFOXLU TXH R LQVWLWXWR GD FDGXFLGDGH VXUJH DVVLP FRQ¿JXUDGR FRPR XPD FDXVD H[WLQWLYD GR GLUHLWR SHOR VHX QmR H[HUFtFLR QXP GH WHUPLQDGR SUD]R DQWHFLSDGDPHQWH SUHYLVWR QD OHL 9LVDQGR VH JDUDQWLU R LQWHUHVVH S~EOLFR QD FHUWH]D RX HVWDELOLGDGH GD VLWXDomR HP TXH XP GLUHLWR WHQKD GH VHU H[HUFLGR GHQWUR GH XP SUD]R VRE SHQD GH SUHFOXVmR (P JHUDO QR 'LUHLWR &LYLO D FDGXFLGDGH WtSLFD SURGX] LSVR LXUH GH PRGR DX WRPiWLFR XP HIHLWR UHVROXWLYR H GLUHWR $ UHJUD p D GH TXH R HIHLWR GD SHUGD GR GLUHLWR SHOR VHX QmR XVR RSHUDGR SRU IRUoD GD OHL QmR QHFHVVLWD GH GHFODUDomR 6HQGR DLQGD GH FRQKHFLPHQWR R¿ FLRVR D PHQRV TXH HVWDEHOHFLGD HP PDWpULD GD GLVSRQLELOLGDGH GDV SDUWHV DUWLJR ž GR &yGLJR &LYLO FDVR HVWH HP TXH D FDGXFLGDGH WHUi TXH VHU LQYRFDGD SRU DTXHOH D TXHP DSURYHLWD $FUHVFH DLQGD TXH R SUD]R GH FDGXFLGDGH FRPXP p XP SUD]R SHUHQWyULR SHOR TXH R VHX GHFXUVR H[WLQJXH R GLUHLWR GH SUDWLFDU R DWR LPSOLFDQGR H[ WXQF D H[WLQomR UHWURDWLYD GR GLUHLWR HP FDXVD 1R TXH VH GLVWLQJXH GR SUD]R PHUDPHQWH
RUGHQDGRU RX SURFHGLPHQWDO SRLV HVWH HVWDEHOHFH XP OLPLWH WHPSRUDO SDUD D SUi WLFD GH XP DWR RX SDUD D SURODomR GH XPD GHFLVmR H R VHX LQFXPSULPHQWR QmR GHWHUPLQD D LQYDOLGDGH GR DWR RX GD GHFLVmR QHP D QXOLGDGH GR SURFHVVR VHQGR DSHQDV VXVFHWtYHO GH LPSOLFDU TXDQGR PXLWR UHVSRQVDELOLGDGH GLVFLSOLQDU
2. A caducidade no Direito Administrativo 2 'LUHLWR 7ULEXWiULR WHQGR QDVFLGR GR 'LUHLWR $GPLQLVWUDWLYR PDQWpP FRP HVWH XPD UHODomR GH IXQGDPHQWDO LPSRUWkQFLD %DVWD SDUD WDQWR TXH D DGPLQLVWUDomR GR LPSRVWR RSHUH SRU PHLR GD IXQomR DGPLQLVWUDWLYD GR (VWDGR
(VWD UHJUD REVHUYD VH SRU LQWHLUR QR TXH UHVSHLWD DR GLUHLWR GH OLTXLGDU WULEXWRV 2 7ULEXQDO SRGH VXSULU D FDGXFLGDGH H[ R໥ FLR H GH RItFLR LVWR p SRU GHYHU GR FDUJR H SRU LQLFLDWLYD H DXWRULGDGH SUySULD VHP QHFHVVLGDGH GH UHTXHULPHQWR GR LQWHUHVVDGR 7UDWD VH GH XP SUD]R GH QDWXUH]D FRQFOXVLYD SUHFOXVLYD RX UHVROXWLYD SRU RSRVLomR DR SUD]R GLODWyULR 9HMD VH R DUWLJR ž GR &yGLJR GH 3URFHVVR &LYLO (VWH &yGLJR p GH DSOLFDomR VXSOHWLYD DR SURFHGLPHQWR H SURFHVVR WULEXWiULR GH DFRUGR FRP D QDWXUH]D GRV FDVRV RPLVVRV QRV WHUPRV GR DUWLJR ž DOtQHD H GR &yGLJR GH 3URFHGLPHQWR H GH 3URFHVVR 7ULEXWiULR &337 DSURYDGR SHOR 'HFUHWR /HL Q ž GH GH RXWXEUR
21
BIBLIOGRAFIA $/0(,'$ 0iULR $URVR GH ± 7HRULD *HUDO GR 'LUHLWR $GPLQLVWUDWLYR 2 1RYR 5H
JLPH GR &yGLJR GR 3URFHGLPHQWR $GPLQLVWUDWLYR $OPHGLQD &RLPEUD $0$5$/ 'LRJR )UHLWDV GR ± &XUVR GH 'LUHLWR $GPLQLVWUDWLYR 9RO ,, (GLomR $OPHGLQD &RLPEUD
± +LVWyULD GR 3HQVDPHQWR 3ROtWLFR 2FLGHQWDO $OPHGLQD &RLPEUD
± 0DQXDO GH ,QWURGXomR DR 'LUHLWR 9RO , $OPHGLQD &RLPEUD
$6&(162 - 2OLYHLUD ± 2 'LUHLWR ± ,QWURGXomR H 7HRULD *HUDO (GLomR $OPHGLQD &RLPEUD &$(7$12 0DUFHOOR ± 0DQXDO GH 'LUHLWR $GPLQLVWUDWLYR 7RPR , (GLomR $OPHGLQD &RLPEUD
± 3ULQFtSLRV )XQGDPHQWDLV GR 'LUHLWR $GPLQLVWUDWLYR $OPHGLQD &RLPEUD
&$0326 'LRJR /HLWH GH ± &DGXFLGDGH H 3UHVFULomR HP 'LUHLWR 7ULEXWiULR 2V
$EXVRV GR (VWDGR /HJLVODGRU &UHGRU +RPHQDJHP GD )DFXOGDGH GH 'LUHLWR GH /LVERD DR 3URIHVVRU 'RXWRU ,QRFrQFLR *DOYmR 7HOOHV DQRV $OPHGLQD &RLPEUD &$0326 'LRJR /HLWH GH &$0326 0yQLFD +RUWD 1HYHV /HLWH GH ± 'LUHLWR
7ULEXWiULR $OPHGLQD &RLPEUD &$0326 'LRJR /HLWH GH 52'5,*8(6 %HQMDPLP 6LOYD 6286$ -RUJH /RSHV GH ± /HL *HUDO 7ULEXWiULD ± $QRWDGD H &RPHQWDGD (GLomR (QFRQWUR GD (VFULWD (GLWRUD /LVERD &$0326 'LRJR /HLWH GH 6287(/,1+2 6XVDQD ± 'LUHLWR GR 3URFHGLPHQWR 7ULEXWiULR $OPHGLQD &RLPEUD &$127,/+2 - - *RPHV 025(,5$ 9LWDO ± &RQVWLWXLomR GD 5HSXEOLFD 3RU
WXJXHVD $QRWDGD (GLomR 5HYLVWD &RLPEUD (GLWRUD &RLPEUD
170
CADUCIDADE DO DIREITO DE LIQUIDAÇÃO DO IMPOSTO
&$5/26 $PpULFR )HUQDQGR %UiV ± ,PSRVWRV ± 7HRULD *HUDO (GLomR $WXD OL]DGD $OPHGLQD &RLPEUD &$6752 $QtEDO GH ± $ &DGXFLGDGH QD 'RXWULQD QD /HL H QD -XULVSUXGrQFLD (GLomR /LYUDULD 3HWURQ\ /LVERD &$7$5,12 -RmR 5LFDUGR ± &DGXFLGDGH GR GLUHLWR j OLTXLGDomR OLPLWHV H
JDUDQWLDV GR UHJLPH VXVSHQVLYR SUHYLVWR QR DUWLJR GD /HL *HUDO 7ULEXWiULD (VWXGRV HP 0HPyULD GR 3URIHVVRU 'RXWRU - / 6DOGDQKD 6DQ FKHV 9RO 9 &RLPEUD (GLWRUD &RLPEUD &$83(56 -RmR ± ,QWURGXomR DR 'LUHLWR $GPLQLVWUDWLYR (GLomR ÆQFRUD (GLWRUD /LVERD &255(,$ -RVp 0DQXHO 6pUYXOR ± 1Ro}HV GH 'LUHLWR $GPLQLVWUDWLYR 9RO , (GLWRUD 'DQ~ELR /LVERD &257( 5($/ &DUORV 3DPSORQD ± $V JDUDQWLDV GRV FRQWULEXLQWHV &LrQFLD H 7pFQLFD )LVFDO Q %ROHWLP GD 'LUHomR *HUDO GDV &RQWULEXLo}HV H ,PSRVWRV &HQWUR GH (VWXGRV )LVFDLV 0LQLVWpULR GDV )LQDQoDV /LVERD RXWXEUR GH]HPEUR GH &267$ -RVp 0DQXHO &DUGRVR GD ± &XUVR GH 'LUHLWR )LVFDO (GLomR &RLPEUD &285,1+$ *XVWDYR ± $ &OiXVXOD *HUDO $QWL $EXVR QR 'LUHLWR 7ULEXWiULR $OPH GLQD &RLPEUD
± ,UUHSHWLELOLGDGH GDV LQVSHo}HV 8P FRQWULEXWR MXULVSUXGHQFLDO &RPHQWiULR
DR $FyUGmR GR &$$' 5HYLVWD GH )LQDQoDV 3~EOLFDV H 'LUHLWR )LVFDO ,'()) $OPHGLQD &RLPEUD $QR 9,, Q SULPDYHUD &81+$ 3DXOR GH 3LWWD H ± &XUVR GH 'LUHLWR )LVFDO &LrQFLD H 7pFQLFD )LVFDO Q V D %ROHWLP GD 'LUHomR *HUDO GDV &RQWULEXLo}HV H ,PSRVWRV /LVERD PDLR RXWXEUR
± 'LUHLWR )LVFDO ± 3ULPHLUDV /LQKDV GH 8P &XUVR &LrQFLD H 7pFQLFD )LVFDO Q 'LUHomR *HUDO GDV &RQWULEXLo}HV H ,PSRVWRV /LVERD
',$6 -RVp (GXDUGR )LJXHLUHGR 2/,9(,5$ )HUQDQGD 3DXOD ± 1Ro}HV )XQ
GDPHQWDLV GH 'LUHLWR $GPLQLVWUDWLYR $OPHGLQD &RLPEUD '285$'2 $QD 3DXOD ± $ QDWXUH]D MXUtGLFD GD DXWROLTXLGDomR 5HYLVWD -XUtGLFD 1RYD 6pULH Q V MDQHLUR MXQKR GH
BIBLIOGRAFIA
± 2 3ULQFtSLR GD /HJDOLGDGH )LVFDO ± 7LSLFLGDGH &RQFHLWRV -XUtGLFRV ,QGHWHU
PLQDGRV H 0DUJHP GH /LYUH $SUHFLDomR 7HVHV $OPHGLQD &RLPEUD
± 'LUHLWR )LVFDO /Lo}HV $OPHGLQD &RLPEUD
'8$57( 'DYLG ± 3URFHGLPHQWDOL]DomR 3DUWLFLSDomR H )XQGDPHQWDomR 3DUD
XPD &RQFUHWL]DomR GR 3ULQFtSLR GD ,PSDUFLDOLGDGH $GPLQLVWUDWLYD FRPR 3DUkPHWUR 'HFLVyULR $OPHGLQD &RLPEUD )$9(,52 9tWRU ± 1Ro}HV )XQGDPHQWDLV GH 'LUHLWR )LVFDO 3RUWXJXrV 9RO , &RLP EUD (GLWRUD &RLPEUD
± 2 (VWDWXWR GR &RQWULEXLQWH ± $ 3HVVRD GR &RQWULEXLQWH QR (VWDGR 6RFLDO
GH 'LUHLWR &RLPEUD (GLWRUD &RLPEUD )(,2 'LRJR ± $ 6XEVWLWXLomR )LVFDO H D 5HWHQomR QD )RQWH 2 &DVR (VSHFt¿FR
GRV ,PSRVWRV VREUH R 5HQGLPHQWR 7HVHV H 0RQRJUD¿DV &RLPEUD (GLWRUD &RLPEUD )(51$1'(6 /XtV $ &DUYDOKR ± 7HRULD *HUDO GR 'LUHLWR &LYLO 9RO ,, (GLomR 8QLYHUVLGDGH &DWyOLFD /LVERD
± 7HRULD *HUDO GR 'LUHLWR &LYLO 9RO , (GLomR 8QLYHUVLGDGH &DWyOLFD /LVERD
)5(,7$6 /RXUHQoR 9LOKHQD GH ± $ DXWROLTXLGDomR &RQWULEXWR SDUD XPD DQiOLVH
GD VXD QDWXUH]D MXUtGLFD &LrQFLD H 7pFQLFD )LVFDO Q $GPLQLVWUDomR *HUDO 7ULEXWiULD &HQWUR GH (VWXGRV H $SRLR jV 3ROtWLFDV 7ULEXWiULDV /LVERD MDQHLUR PDUoR GH *$5&,$ 1XQR GH 2OLYHLUD ± 1RWL¿FDomR LQFRPSOHWD R UHFXUVR DR GLVSRVWR QR
DUWLJR GR &337 H R SULQFtSLR GD QmR DQWHFLSDomR GR SUD]R GH UHDomR (VWXGRV HP 0HPyULD GR 3URIHVVRU 'RXWRU - 6DOGDQKD 6DQFKHV 9RO 9 &RLPEUD (GLWRUD &RLPEUD *20(6 1XQR 6i ± 0DQXDO GH 'LUHLWR )LVFDO 9RO , &DGHUQRV GH &LrQFLD H 7pFQLFD )LVFDO Q 0LQLVWpULR GDV )LQDQoDV 'LUHomR *HUDO GDV &RQWULEXLo}HV H ,PSRVWRV &HQWUR GH (VWXGRV )LVFDLV /LVERD
± $V JDUDQWLDV GRV FRQWULEXLQWHV DOJXPDV TXHVW}HV HP DEHUWR &DGHUQRV GH &LrQFLD H 7pFQLFD )LVFDO Q 0LQLVWpULR GDV )LQDQoDV 'LUHomR *HUDO GDV &RQWULEXLo}HV H ,PSRVWRV &HQWUR GH (VWXGRV )LVFDLV /LVERD
± 0DQXDO GH 'LUHLWR )LVFDO 9RO ,, (GLomR (GLWRUD 5HL GRV /LYURV /LVERD
171
172
CADUCIDADE DO DIREITO DE LIQUIDAÇÃO DO IMPOSTO
*21d$/9(6 -RDTXLP ± $ &DGXFLGDGH IDFH DR 'LUHLWR 7ULEXWiULR 3UREOHPDV
)XQGDPHQWDLV GR 'LUHLWR 9LVOLV (GLWRUHV /LVERD *8(55(,52 $QWyQLR /LPD ± /HL *HUDO 7ULEXWiULD ± $QRWDGD (GLWRUD 5HL GRV /LYURV /LVERD *8(55(,52 $QWyQLR /LPD 0$7(86 - 6LOYpULR 'LDV ± &yGLJR GH 3URFHVVR
7ULEXWiULR (GLomR )LVFR /LVERD /$,5(6 $QWyQLR GD 6LOYD &DPSRV ± $OJXQV $VSHWRV GD 3UHVFULomR H GD &DGX
FLGDGH 2V 3UD]RV SDUD R ([HUFtFLR GR 'LUHLWR j /LTXLGDomR GRV ,PSRVWRV QR 6LVWHPD 7ULEXWiULR 3RUWXJXrV &LrQFLD H 7pFQLFD )LVFDO Q 'LUHomR *HUDO GDV &RQWULEXLo}HV H ,PSRVWRV /LVERD MDQHLUR PDUoR GH /$5(1= .DUO ± 0HWRGRORJLD GD &LrQFLD GR 'LUHLWR (GLomR )XQGDomR &DORXVWH *XOEHQNLDQ /LVERD /(,7( ,QrV 3LQWR ± $ &DGXFLGDGH GR 'LUHLWR j 'HGXomR GR ,9$ &DGHUQRV ,9$ $OPHGLQD &RLPEUD /,0$ 3LUHV GH 9$5(/$ $QWXQHV ± &yGLJR &LYLO $QRWDGR 9RO , (GLomR 5HYLVWD H $WXDOL]DGD &RLPEUD (GLWRUD &RLPEUD 0$&+$'2 -yQDWDV ( ( &267$ 3DXOR 1RJXHLUD GD ± 0DQXDO GH 'LUHLWR
)LVFDO ± 3HUVSHWLYD 0XOWLQtYHO $OPHGLQD &RLPEUD 0$548(6 -RVp 'LDV ± 7HRULD *HUDO GD &DGXFLGDGH 2 'LUHLWR $QR Q /LVERD
± 1Ro}HV (OHPHQWDUHV GH 'LUHLWR &LYLO (GLomR (G $XWRU /LVERD
0$548(6 3DXOR ± (ORJLR GR ,PSRVWR ± $ 5HODomR GR (VWDGR FRP RV &RQWULEXLQ
WHV &RLPEUD (GLWRUD &RLPEUD
± eWLFD 7ULEXWiULD H $XWRULGDGH 3~EOLFD 5HYLVWD 6RFLHGDGH H )LVFDOLGDGH Q 6LQGLFDWR GRV 7UDEDOKDGRUHV GRV ,PSRVWRV /LVERD GH]HPEUR GH
± 2 3URFHGLPHQWR GH ,QVSHomR 7ULEXWiULD &RLPEUD (GLWRUD &RLPEUD
± $ 5HYLVmR GR $WR 7ULEXWiULR ± 'R 0HD &XOSD j 5HSRVLomR GD /HJDOLGDGH )DFXOGDGH GH 'LUHLWR GH /LVERD ,'()) $OPHGLQD &RLPEUD
0$548(6 3DXOR 6$50(172 -RDTXLP 0LUDQGD 0$548(6 5XL ± ,5&
± 3UREOHPDV $FWXDLV $VVRFLDomR $FDGpPLFD GD )DFXOGDGH GH 'LUHLWR GH /LVERD /LVERD
BIBLIOGRAFIA
0$548(6 5XL ± 3DQDPD 3DSHUV 6XEVtGLRV SDUD D VXD FRPSUHHQVmR ¿ VFDO
5HYLVWD GH )LQDQoDV 3~EOLFDV H 'LUHLWR )LVFDO $QR ,; Q ,'()) )DFXO GDGH GH 'LUHLWR GH /LVERD
± $ PDLRULGDGH GD /HL *HUDO 7ULEXWiULD FRPR SHGUD DQJXODU GR VLVWHPD
WULEXWiULR SRUWXJXrV 5HYLVWD GR 0LQLVWpULR 3~EOLFR Q 6LQGLFDWR GRV 0DJLVWUDGRV GR 0LQLVWpULR 3~EOLFR
± $ GHGXWLELOLGDGH GD WULEXWDomR DXWyQRPD HP VHGH GH ,5& $UELWUDJHP 7ULEXWiULD Q &$$' ± &HQWUR GH $UELWUDJHP $GPLQLVWUDWLYD
± $ 5HVSRQVDELOLGDGH &LYLO SRU &ULPH )LVFDO 5HYLVWD GR 0LQLVWpULR 3~EOL FR Q 6LQGLFDWR GRV 0DJLVWUDGRV GR 0LQLVWpULR 3~EOLFR DEULO MXQKR
± $ 3UHVFULomR GDV 'tYLGDV 7ULEXWiULDV $OPHGLQD &RLPEUD ± $ H[HFXomR ¿ VFDO XPD QDWXUH]D MXGLFLDO GH FRPSHWrQFLD DGPLQLVWUDWL
YD" (VWXGRV GH +RPHQDJHP D -RVp 6LOYD /RSHV ,6(* $OPHGLQD 0$57Ë1(= 3HGUR 6RDUHV ± 'LUHLWR )LVFDO (GLomR 5HLPSUHVVmR $OPHGLQD &RLPEUD 0$57,16 +HOHQD ± 2 ,PSRVWR 6REUH R 5HQGLPHQWR GDV 3HVVRDV &ROHWLYDV /Lo}HV
GH )LVFDOLGDGH &RRUG -RmR 5LFDUGR &DWDULQR H 9DVFR %UDQFR *XLPDUmHV (GLomR $OPHGLQD &RLPEUD 0,1,67e5,2 '$6 ),1$1d$6 ± 5HODWyULR GD &RPLVVmR SDUD R 'HVHQYROYLPHQWR
GD 5HIRUPD )LVFDO &RPLVVmR SDUD R GHVHQYROYLPHQWR GD UHIRUPD ¿VFDO &LrQFLD H 7pFQLFD )LVFDO Q /LVERD
± &RPSHWLWLYLGDGH (¿FLrQFLD H -XVWLoD GR 6LVWHPD )LVFDO 5HODWyULR GR *UXSR
SDUD R (VWXGR GD 3ROtWLFD )LVFDO &LrQFLD H 7pFQLFD )LVFDO Q &HQWUR GH (VWXGRV )LVFDLV /LVERD 0,5$1'$ -RUJH 0('(,526 5XL ± &RQVWLWXLomR 3RUWXJXHVD $QRWDGD 7RPR ,, &RLPEUD (GLWRUD &RLPEUD 025$,6 &DUORV %ODQFR GH ± &XUVR GH 'LUHLWR &RQVWLWXFLRQDO 7RPR , (GLomR &RLPEUD (GLWRUD &RLPEUD 025$,6 5XL 'XDUWH ± $SRQWDPHQWRV DR ,PSRVWR VREUH R 5HQGLPHQWR GDV
3HVVRDV &ROHWLYDV $OPHGLQD &RLPEUD
± 0DQXDO GH 3URFHGLPHQWR H 3URFHVVR 7ULEXWiULR &RLPEUD (GLWRUD &RLPEUD
173
174
CADUCIDADE DO DIREITO DE LIQUIDAÇÃO DO IMPOSTO
1$%$,6 -RVp &DVDOWD ± 'LUHLWR )LVFDO (GLomR $OPHGLQD &RLPEUD 129$,6 -RUJH 5HLV ± $V UHVWULo}HV DRV GLUHLWRV IXQGDPHQWDLV QmR H[SUHVVDPHQWH
DXWRUL]DGDV SHOD &RQVWLWXLomR (GLomR &RLPEUD (GLWRUD &RLPEUD
± &RQWULEXWR SDUD XPD 7HRULD GR (VWDGR GH 'LUHLWR $OPHGLQD (GLWRUD &RLPEUD (GLWRUD
2/,9(,5$ 0iULR (VWHYHV GH *21d$/9(6 3HGUR &RVWD $025,0 - 3DFKHFR GH ± &yGLJR GR 3URFHGLPHQWR $GPLQLVWUDWLYR &RPHQWDGR (GLomR $OPHGLQD &RLPEUD 27(52 3DXOR ± /HJDOLGDGH H $GPLQLVWUDomR 3~EOLFD ± 2 6HQWLGR GD 9LQFXODomR
$GPLQLVWUDWLYD j -XULGLFLGDGH $OPHGLQD &RLPEUD 3$/0$ &ORWLOGH &HORULFR ± ,QWURGXomR DR LPSRVWR 6REUH R 9DORU $FUHVFHQWDGR
&DGHUQR Q (GLomR ,'()) $OPHGLQD &RLPEUD
3$5'$/ )UDQFLVFR 5RGULJXHV ± $ $QXODomR GR $FWR 7ULEXWiULR (VWXGRV 9RO , &HQWUR GH (VWXGRV )LVFDLV /LVERD 3(5(,5$ 0DQXHO +HQULTXH GH )UHLWDV ± )LVFDOLGDGH $OPHGLQD (GLomR &RLPEUD 3,172 &DUORV $OEHUWR GD 0RWD ± 7HRULD *HUDO GR 'LUHLWR &LYLO (GLomR $WXD OL]DGD &RLPEUD (GLWRUD &RLPEUD 3,5(6 0DQXHO 3,5(6 5LWD &DOoDGD ± 'LUHLWR )LVFDO (GLomR $OPHGLQD &RLPEUD 32578*$/ $QWyQLR 0RXUD ± $ UHYLVmR GR DWR WULEXWiULR QD UHFHQWH MXULVSUX
GrQFLD ¿VFDO SRUWXJXHVD (VWXGRV HP PHPyULD GR 3URIHVVRU 'RXWRU - / 6DOGDQKD 6DQFKHV 9RO 9 &RLPEUD (GLWRUD &RLPEUD 5,%(,52 -RmR 6pUJLR ± 7ULEXWDomR 3UHVXQWLYD GR 5HQGLPHQWR ± 8P &RQWULEXWR
SDUD 5HHTXDFLRQDU RV 0pWRGRV ,QGLUHWRV GH 'HWHUPLQDomR GD 0DWpULD &ROHWiYHO 7HVHV $OPHGLQD &RLPEUD 52&+$ -RDTXLP 0DQXHO )UHLWDV GD ± /Lo}HV GH 3URFHGLPHQWR H 3URFHVVR
7ULEXWiULR (GLomR &RLPEUD (GLWRUD &RLPEUD 52&+$ -RDTXLP )UHLWDV GD &$/'(,5$ -RmR 'DPLmR ± 5HJLPH &RPSOHPHQWDU
GR 3URFHGLPHQWR GH ,QVSHomR 7ULEXWiULD $QRWDGR H &RPHQWDGR &RLPEUD (GLWRUD &RLPEUD
BIBLIOGRAFIA
52&+$ -RDTXLP )UHLWDV GD 6,/9$ +XJR )ORUHV GD ± 7HRULD *HUDO GD 5HODomR
-XUtGLFD 7ULEXWiULD $OPHGLQD &RLPEUD 6$/'$1+$ 5LFDUGR $]HYHGR ± ,QWURGXomR DR 3URFHGLPHQWR $GPLQLVWUDWLYR
&RPXP &RLPEUD (GLWRUD &RLPEUD 6$1&+(6 - / 6DOGDQKD ± $ 4XDQWL¿FDomR GD 2EULJDomR 7ULEXWiULD ± 'HYHUHV
GH &RRSHUDomR $XWRDYDOLDomR H $YDOLDomR $GPLQLVWUDWLYD (GLomR /H[ /LVERD
± 0DQXDO GH 'LUHLWR )LVFDO (GLomR &RLPEUD (GLWRUD &RLPEUD
± -XVWLoD )LVFDO )XQGDomR 0DQXHO GRV 6DQWRV /LVERD
6$50(172 -RDTXLP 0LUDQGD 0$548(6 3DXOR ± ,9$ ± 3UREOHPDV $FWXDLV &RLPEUD (GLWRUD &RLPEUD 6(55$ $GULDQR 3DHV GD 6LOYD ± 3UHVFULomR H[WLQWLYD H FDGXFLGDGH 6HSDUDWD GR %ROHWLP GR 0LQLVWpULR GD -XVWLoD /LVERD 6,/9$ *HUPDQR 0DUTXHV GD ± ,QWURGXomR DR (VWXGR GR 'LUHLWR (GLomR 8QLYHUVLGDGH &DWyOLFD (GLWRUD /LVERD
± 'LUHLWR 3HQDO 7ULEXWiULR ± 6REUH DV 5HVSRQVDELOLGDGHV GDV 6RFLHGDGHV H
GRV VHXV $GPLQLVWUDGRUHV FRQH[DV FRP R FULPH WULEXWiULR 8QLYHUVLGDGH &DWyOLFD (GLWRUD /LVERD 6,/9$ ,VDEHO 0DUTXHV GD ± 'HYHU GH FRUUHWD QRWL¿FDomR GRV PHLRV GH GHIHVD DR GLVSRU GRV FRQWULEXLQWHV ERD Ip H SURWHomR GD FRQ¿DQoD 5HYLVWD 'LUHLWR H -XVWLoD 9RO ;,9 7RPR /LVERD 6286$ $OIUHGR -RVp GH 3$,;2 -RVp GD 6LOYD ± &yGLJR GH 3URFHVVR 7ULEX
WiULR DQRWDGR H FRPHQWDGR (GLomR $OPHGLQD &RLPEUD
± &yGLJR GH 3URFHGLPHQWR H GH 3URFHVVR 7ULEXWiULR &RPHQWDGR H $QRWDGR $OPHGLQD &RLPEUD
6286$ 'RPLQJRV 3HUHLUD GH ± 'LUHLWR )LVFDO H 3URFHVVR 7ULEXWiULR &RLPEUD (GLWRUD &RLPEUD 6286$ -RUJH /RSHV GH ± &yGLJR GH 3URFHGLPHQWR H GH 3URFHVVR 7ULEXWiULR ±
$QRWDGR H &RPHQWDGR (GLomR ÈUHDV (GLWRUD /LVERD 6286$ 0DUFHOR 5HEHOR GH 0$726 $QGUp 6DOJDGR GH ± 'LUHLWR $GPLQLVWUDWLYR
*HUDO 7RPR , (GLomR 'RP 4XL[RWH /LVERD
175
176
CADUCIDADE DO DIREITO DE LIQUIDAÇÃO DO IMPOSTO
7$9$5(6 7RPiV &DQWLVWD ± ,5& H &RQWDELOLGDGH GD UHDOL]DomR DR MXVWR YDORU $OPHGLQD &RLPEUD 7(,;(,5$ $QWyQLR %UD] ± 3ULQFtSLRV GH 'LUHLWR )LVFDO ± 9RO , (GLomR $O PHGLQD &RLPEUD 9$648(6 6pUJLR ± 0DQXDO GH 'LUHLWR )LVFDO $OPHGLQD &RLPEUD 9(1785$ $QGUp ± /Lo}HV GH 'LUHLWR )LVFDO &KLDGR (GLWRUD /LVERD ;$9,(5 $OEHUWR ± 'R /DQoDPHQWR 7ULEXWiULR (GLomR (GLWRUD )RUHQVH 5LR GH -DQHLUR
ÍNDICE GERAL 35()È&,2
127$ '2 $8725
$%5(9,$785$6
, ± ,1752'8d2
,, ± '2 ,167,7872 '$ &$'8&,'$'( (0 *(5$/
$ FDGXFLGDGH QR 'LUHLWR &LYLO
$ FDGXFLGDGH QR 'LUHLWR $GPLQLVWUDWLYR
$ FDGXFLGDGH QR 'LUHLWR 7ULEXWiULR
,,, ± 26 35,1&Ë3,26 (1)250$'25(6 '$ &$'8&,'$'(
12 ',5(,72 75,%87È5,2
2 SULQFtSLR GD OHJDOLGDGH WULEXWiULD
2 SULQFtSLR GD LJXDOGDGH WULEXWiULD
2 YDORU GD VHJXUDQoD MXUtGLFD
$ LQGLVSRQLELOLGDGH GR FUpGLWR WULEXWiULR
,9 ± '$ &$'8&,'$'( '2 ',5(,72 '( /,48,'$5 75,%872
2 WLWXODU GR GLUHLWR
2V WULEXWRV
178
CADUCIDADE DO DIREITO DE LIQUIDAÇÃO DO IMPOSTO
'D QDWXUH]D WULEXWiULD GDV FRQWULEXLo}HV SDUD D 6HJXUDQoD 6RFLDO
2 GLUHLWR GH OLTXLGDomR
$ OLTXLGDomR
$ OLTXLGDomR SHOD DGPLQLVWUDomR
$ OLTXLGDomR GD FRPSHWrQFLD RULJLQiULD GD DGPLQLVWUDomR
$ OLTXLGDomR R¿ FLRVD
2 FDVR GR ,5&
$ OLTXLGDomR DGLFLRQDO
$ OLTXLGDomR FRUUHWLYD
$ OLTXLGDomR SRU WHUFHLUR RX HP VXEVWLWXLomR DV UHWHQo}HV
QD IRQWH
$ GHFODUDomR GH VXEVWLWXLomR
$ OLTXLGDomR SHOD 6HJXUDQoD 6RFLDO
2 DWR GH DSXUDPHQWR GD VLWXDomR WULEXWiULD
$ QRWL¿ FDomR
$ FDGXFLGDGH
'RV DQWHFHGHQWHV KLVWyULFRV
$ FDGXFLGDGH QR 'LUHLWR &RPSDUDGR
&DGXFLGDGH YHUVXV SUHVFULomR
$V FRQWULEXLo}HV SDUD D 6HJXUDQoD 6RFLDO
$ DSOLFDomR GD OHL QR WHPSR
$ UHYLVmR GR DWR WULEXWiULR RX GD PDWpULD WULEXWiYHO
'D H[WLQomR GR GLUHLWR GH OLTXLGDU
2 SDJDPHQWR YROXQWiULR GR LQGHYLGR REULJDomR QDWXUDO
RX GLUHLWR UHVWLWXLomR"
,PSRVWRV SHULyGLFRV RX GH REULJDomR ~QLFD
2V LPSRVWRV SHULyGLFRV
ÍNDICE
179
,56
,5&
,0,
,PSRVWR ÒQLFR GH &LUFXODomR
2V LPSRVWRV GH REULJDomR ~QLFD
,9$
5HWHQo}HV QD IRQWH D WtWXOR GH¿ QLWLYR ,56 ( ,5&
7ULEXWDomR DXWyQRPD
,5&
,56
,07
,PSRVWR GR 6HOR
,PSRVWR VREUH 9HtFXORV
,PSRVWRV (VSHFLDLV VREUH R &RQVXPR
'R SUD]R GH H[HUFtFLR GR GLUHLWR
'R WHUPR LQLFLDO GR SUD]R
2 IDFWR WULEXWiULR
,56
5HWHQo}HV QD IRQWH
7ULEXWDomR DXWyQRPD
,5&
5HWHQo}HV QD IRQWH
7ULEXWDomR DXWyQRPD
,0,
,07
,PSRVWR GR 6HOR
,PSRVWR ÒQLFR GH &LUFXODomR
180
CADUCIDADE DO DIREITO DE LIQUIDAÇÃO DO IMPOSTO
,PSRVWR VREUH 9HtFXORV
,PSRVWRV (VSHFLDLV VREUH R &RQVXPR
$ H[LJLELOLGDGH GR LPSRVWR
2 ,9$ FRPR H[FHomR QRV LPSRVWRV GH REULJDomR ~QLFD
'D VXVSHQVmR GR SUD]R GH FDGXFLGDGH
'D DomR GH LQVSHomR H[WHUQD
'R OLWtJLR MXGLFLDO GH TXH GHSHQGD D OLTXLGDomR GR WULEXWR
'RV FRQWUDWRV ¿ VFDLV
'RV EHQHItFLRV ¿ VFDLV GH QDWXUH]D FRQGLFLRQDGD
'D SHUGD GH EHQHItFLRV ¿ VFDLV
'D UHFODPDomR JUDFLRVD RX LPSXJQDomR MXGLFLDO
'R UHHPEROVR GH ,9$
'RV PpWRGRV LQGLUHWRV H GR SHGLGR GH UHYLVmR GD PDWpULD
WULEXWiYHO
'RV IXQGRV GH LQYHVWLPHQWR LPRELOLiULR
'R WHUPR ¿ QDO GR SUD]R
2 SUD]R JHUDO
2V SUD]RV HVSHFLDLV
2 HUUR HYLGHQFLDGR QD GHFODUDomR GR VXMHLWR SDVVLYR
$V GHGXo}HV RX FUpGLWRV GH LPSRVWR
$ GHGXomR GH SUHMXt]RV HP ,5&
2 UHSRUWH GH UHVXOWDGR OtTXLGR QHJDWLYR HP ,56
2XWUDV GHGXo}HV H FUpGLWRV GH LPSRVWR
$ GHFLVmR VXSHUYHQLHQWH TXDQWR D DXWROLTXLGDomR GH ,5&
GH TXH WHQKD UHVXOWDGR LPSRVWR VXSHULRU DR GHYLGR RX SUHMXt]R
¿ VFDO LQIHULRU DR HIHWLYR
$ FHVVDomR GRV SUHVVXSRVWRV GH LVHQomR GH ,0,
ÍNDICE
,07
,PSRVWR GR 6HOR DTXLVLomR GH EHQV YHUED
GD 7DEHOD *HUDO H WUDQVPLVV}HV JUDWXLWDV
3URFHGLPHQWR FULPLQDO
3DUDtVRV ¿ VFDLV
&RQWDV EDQFiULDV QR H[WHULRU
)LVFDOL]DomR WULEXWiULD D VROLFLWDomR GR VXMHLWR SDVVLYR
%LEOLRJUD¿ D
181
in PrefĂĄcio
Não sem razão, a caducidade Ê a alegria do contribuinte, que assim se desembaraça do risco de ver alterada a sua situação tributåria e, mais do que isso, patrimonial. Ademais, às mãos do credor Estado, munido de um poder sempre malquisto, baseado no seu ius imperii que lhe permite, coercivamente, liquidar tributos e arrecadar as correspondentes receitas. No reverso, poderemos adivinhar a frustração dos que, servindo a função coletora do Estado, não desdenhariam em segurar o tempo com as mãos, nos casos em que, fundadamente, a receita tributåria diminui na razão inversa da preclusão do direito de liquidar. Do Autor
Rui Marques Ć’ Inspetor TributĂĄrio Ć’ Mestre em Direito e Economia Ć’ Ex-Membro do Conselho EconĂłmico e Social
www.vidaeconomica.pt ,6%1 Visite-nos em livraria.vidaeconomica.pt
9 789897 684920
A caducidade do direito de liquidação do imposto
Prof. Doutor Carlos Baptista Lobo,
RUI MARQUES
A obra da autoria do Dr. Rui Marques, que em boa hora conhece a publicação, tem as caracterĂsticas fundamentais que presidem ao tratamento de um tema que, pela sua prĂłpria natureza, sempre convidaria a desafios adicionais: trata-se de um trabalho rigoroso, na forma como aborda os princĂpios fundamentais da caducidade e a sua expressĂŁo enquanto instituto jurĂdico-tributĂĄrio, assim como prima por um resultado completo, na dimensĂŁo teĂłrico-prĂĄtica que empresta Ă s vĂĄrias expressĂľes adjetivas e substantivas da caducidade.
RUI MARQUES
A caducidade do direito de liquidação do imposto 2ÂŞ EDIĂ‡ĂƒO - REVISTA E ATUALIZADA PREFĂ CIO: PROF. DOUTOR CARLOS BAPTISTA LOBO