O Estado de Direito Tributário e os Direitos da Pessoa

Francisco de Sousa da Câmara and Tiago Geraldo, partners at Morais Leitão, wrote the article "Uses and Abuses of the Tax Crime Process in the Collection of Taxes", published in the collective work The Rule of Tax Law and the Rights of the Person, published by Almedina under the coordination of Professor Diogo Leite de Campos.

The article critically analyses the use of tax criminal proceedings as a means of collecting taxes, namely the refusal of the tax authorities to assess the taxes due, opting instead to pursue civil claims for damages in criminal proceedings. The authors explain the legal implications of this practice, which jeopardises the guarantee of tax jurisdiction and affects the fundamental rights of taxpayers.

Read a sample of the attached article.

(The article is in portuguese only)