Segurança Jurídica e Proporcionalidade em Direito Tributário (Proportionality and Legal Certainty in Tax Law)

Segurança e Confiança Legítima do Contribuinte (2013)

16 Pages Posted: 21 Aug 2020

See all articles by João Félix Pinto Nogueira

João Félix Pinto Nogueira

International Bureau of Fiscal Documentation; Catholic University of Portugal; University of Cape Town (UCT)

Date Written: July 3, 2013

Abstract

Portuguese Abstract: Este artigo examina e discute o relacionamento entre dois princípios basilares de direito - o da proporcionalidade e o da Segurança jurídica - particulamente quando aplicados no âmbito do direito fiscal.

English Abstract: This essay carefully examines and debates the relationship between two foundational principles of law - Proportionality and Legal Certainty - particularly when applied in the field of tax law.

Note: Downloadable document is in Portuguese.

Keywords: Segurança jurídica, direito tributário

JEL Classification: K33, K34, F13, E62, D78, E62, F02, F23, F42, H20, H22, H23, H25, H26, H87, O19, O23, O24

Suggested Citation

Pinto Nogueira, João Félix, Segurança Jurídica e Proporcionalidade em Direito Tributário (Proportionality and Legal Certainty in Tax Law) (July 3, 2013). Segurança e Confiança Legítima do Contribuinte (2013), Available at SSRN: https://ssrn.com/abstract=3642549

João Félix Pinto Nogueira (Contact Author)

International Bureau of Fiscal Documentation ( email )

Rietlandpark, 301
Amsterdam, 1019 DW
Netherlands
+31205540100 (Phone)

Catholic University of Portugal ( email )

Palma de Cima
Lisboa, 1649-023
Portugal

HOME PAGE: http://https://fd.porto.ucp.pt/pt-pt/pessoa/joao-felix-pinto-nogueira?parent-page=2611

University of Cape Town (UCT) ( email )

Private Bag X3
Rondebosch, Western Cape 7701
South Africa

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