Legal principles and tax procedures

Utilize este identificador para referenciar este registo: https://hdl.handle.net/1822/80929

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Campo DC	Valor	Idioma
dc.contributor.author	Rocha, Joaquim Freitas	por
dc.date.accessioned	2022-12-04T12:29:49Z	-
dc.date.issued	2021-01	-
dc.identifier.issn	2183-9328	por
dc.identifier.uri	https://hdl.handle.net/1822/80929	-
dc.description.abstract	Tax law is often addressed by legal academics from a strictly substantive point of view, emphasizing issues related to law-making power and its limits, neglecting adjective questions connected to the procedure. In this article I argue that administrative and judicial procedures shall not be seen as peripherical or mere technical questions, and are so noteworthy as any other legal subject. Moreover, they shall be designed considering the essential values and principles of the legal system, namely the Rule of law (a meta-principle) and cooperation (the keystone of an ethical, fair and developed tax system).	por
dc.language.iso	eng	por
dc.publisher	Edições Almedina, S.A.	por
dc.rights	restrictedAccess	por
dc.subject	Tax law	por
dc.subject	Direito fiscal	por
dc.subject	Rule of law	por
dc.subject	Legal procedure	por
dc.subject	Tax procedure	por
dc.subject	Principles	por
dc.subject	Cooperation	por
dc.title	Legal principles and tax procedures	por
dc.type	article	-
dc.peerreviewed	no	por
dc.relation.publisherversion	https://www.portugueselawreview.pt/archives/	por
oaire.citationIssue	1	por
oaire.citationVolume	5	por
dc.date.embargo	10000-01-01	-
dc.subject.fos	Ciências Sociais::Direito	por
sdum.journal	PoLaR - Portuguese Law Review	por
dc.subject.ods	Paz, justiça e instituições eficazes	por
Aparece nas coleções:	ED/DCJP - Artigos

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