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Abstract(s)
Com a redação do presente contributo almejamos abordar alguns temas com relevância no âmbito do Direito Fiscal, especificamente, o imposto pessoal sobre o património e a problemática quanto à sua constitucionalidade.
Principiamos por apresentar um breve enquadramento histórico e, ainda, uma breve analisa aos fundamentos – financeiros, históricos, axiológicos, constitucionais e económicos - que presidiram à criação do AIMI.
Posteriormente, procedemos a uma análise do regime jurídico do AIMI procurando dissecar as normas legais que o constituem, avançando algumas respostas relativamente a questões controvertidas e/ ou lacunosas.
Após isso, direcionamos a nossa atenção para a problemática sobre a própria natureza do AIMI, quanto ao seu caráter de adicional, procurando atribuir uma identidade própria a este tributo.
Seguidamente iremos abordar as posições doutrinárias antagónicas relativas à tributação pessoal do património.
Um outro ponto a tratar será a questão quanto à sua constitucionalidade à luz das finalidades do sistema fiscal português, pela ofensa de determinados princípios constitucionais a que o Direito Fiscal está sujeito. Numa abordagem mais prática, analisamos algumas situações práticas mediante recurso à jurisprudência, para compreender as reivindicações apresentadas pelos contribuintes sujeitos passivos de AIMI.
Por fim, apresentamos conclusões e algumas soluções que, a nosso ver, parecem ser as mais adequadas para a tributação deste tributo pessoal sobre o património.
With the writing of this contribution, we aim to address some relevant issues in the scope of Tax Law, specifically, the personal wealth tax and the problem regarding its constitutionality. We begin by presenting a brief historical background and a brief analysis of the foundations - financial, historical, axiological, constitutional and economic - that presided over the creation of the AIMI. Subsequently, we will proceed to an analysis of the AIMI legal regime, trying to dissect the legal norms that constitute it, putting forward some answers regarding controversial and/or lacunae issues. After that, we direct our attention to the problematic about the very nature of the AIMI, as to its additional character, trying to attribute an identity of its own to this tax. In the following we will address the conflicting doctrinal positions regarding personal property taxation. Another point to be addressed will be the question as to its constitutionality considering the purposes of the Portuguese tax system, for offending certain constitutional principles to which tax law is subject. In a more practical approach, we will analyse some practical situations by resorting to case law, to understand the claims presented by taxpayers subject to AIMI. Finally, we present conclusions and some solutions that, in our opinion, seem to be the most appropriate for the taxation of this personal wealth tax.
With the writing of this contribution, we aim to address some relevant issues in the scope of Tax Law, specifically, the personal wealth tax and the problem regarding its constitutionality. We begin by presenting a brief historical background and a brief analysis of the foundations - financial, historical, axiological, constitutional and economic - that presided over the creation of the AIMI. Subsequently, we will proceed to an analysis of the AIMI legal regime, trying to dissect the legal norms that constitute it, putting forward some answers regarding controversial and/or lacunae issues. After that, we direct our attention to the problematic about the very nature of the AIMI, as to its additional character, trying to attribute an identity of its own to this tax. In the following we will address the conflicting doctrinal positions regarding personal property taxation. Another point to be addressed will be the question as to its constitutionality considering the purposes of the Portuguese tax system, for offending certain constitutional principles to which tax law is subject. In a more practical approach, we will analyse some practical situations by resorting to case law, to understand the claims presented by taxpayers subject to AIMI. Finally, we present conclusions and some solutions that, in our opinion, seem to be the most appropriate for the taxation of this personal wealth tax.
Description
Keywords
AIMI Capacidade contributiva Imposto pessoal Inconstitucionalidade Património