Breve anotação sobre o conceito de taxa (Brief Notes on the Concept of Tariff)

Revista da Faculdade de Direito da Universidade do Porto, 2005

5 Pages Posted: 20 Aug 2020

See all articles by João Félix Pinto Nogueira

João Félix Pinto Nogueira

International Bureau of Fiscal Documentation; Law School - Catholic University of Portugal (UCP); University of Cape Town (UCT)

Date Written: July 3, 2005

Abstract

Portuguese Abstract: Este artigo examina o enquadramento jurídico e tributário da taxa. Proporciona uma visão panorâmica das condições que deve ser tidas em consideração pelo legislador (seja este estatal ou infra-estatal) quando cria ou modifica taxas.

English Abstract: This article discusses the legal and tax regime of the Portuguese taxa, which can be translated into English as tariff or fee. It provides an overview of the conditions that have to be taken into consideration, by the legislator (being it the State or a infra-statal entity) when setting up or amending tariffs.

Keywords: Taxation, Tax law, tariff

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, Breve anotação sobre o conceito de taxa (Brief Notes on the Concept of Tariff) (July 3, 2005). Revista da Faculdade de Direito da Universidade do Porto, 2005, Available at SSRN: https://ssrn.com/abstract=3642694

João Félix Pinto Nogueira (Contact Author)

International Bureau of Fiscal Documentation ( email )

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Amsterdam, 1019 DW
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Law School - Catholic University of Portugal (UCP) ( email )

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HOME PAGE: http://https://fd.porto.ucp.pt/pt-pt/pessoa/joao-nogueira

University of Cape Town (UCT) ( email )

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