Please use this identifier to cite or link to this item: http://hdl.handle.net/11328/2198
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dc.contributor.authorFigueiras, Cláudia-
dc.date.accessioned2018-07-11T10:58:49Z-
dc.date.available2018-07-11T10:58:49Z-
dc.date.issued2017-
dc.identifier.citationeiras, C. S. M. (2017). Tax Mediation in Portuguese Legal Ordinance: De Iure Condendo(?). In A. Moțatu, & I. N. Militaru (ed.), Diversity and Interdisciplinarity in Business Law (pp. 229-246). Bucharest: Adjuris. Disponível no Repositório UPT, http://hdl.handle.net/11328/2198pt_PT
dc.identifier.isbn978-606-94312-2-1-
dc.identifier.urihttp://hdl.handle.net/11328/2198-
dc.description.abstractMediation is an ADR which falls within the category of means of self-determination and which presupposes the intervention of a third party a mediator whose function is to bring the parties together in a dispute in order to conclude an agreement between them. In the Portuguese legal system, it is not possible to mediate disputes between taxable persons and the Tax Administration. There are several obstacles to the mediatability of litigation in tax matters. In particular, we are thinking about the principles of legality, the unavailability of the tax credit, and equality. In this paper, it is sought to ascertain if these obstacles are absolute, not allowing any openness to the legality of legal-tax disputes, or if, on the contrary, they are not absolute, making feasible the thinking of creating a relation between Law Taxation and mediation. Adopting a method based essentially on dogmatic analysis, it is believed that it is possible to recognize the legality of legal-tax disputes, albeit within certain limits. The mediation will allow a closer approximation between the parties - taxable person and the Tax Administration - thus contributing to the creation of a greater ethical-tax awareness and, in this way, to the reduction of litigation.pt_PT
dc.language.isoengpt_PT
dc.publisherAdjurispt_PT
dc.rightsopenAccesspt_PT
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/pt_PT
dc.subjectLitigationpt_PT
dc.subjectMediationpt_PT
dc.subjectLegalitypt_PT
dc.subjectUnavailabilitypt_PT
dc.subjectEqualitypt_PT
dc.titleTax Mediation in Portuguese Legal Ordinance: De Iure Condendo(?)pt_PT
dc.typebookPartpt_PT
dc.relation.publisherversionhttp://www.adjuris.ro/reviste/daib/Table%20of%20Contents.pdfpt_PT
dc.peerreviewedyespt_PT
degois.publication.firstPage229pt_PT
degois.publication.lastPage246pt_PT
degois.publication.titleDiversity and Interdisciplinarity in Business Lawpt_PT
Appears in Collections:IJP – Portucalense Legal Research Institute Research Paper Series

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