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Impostos especiais de consumo em Portugal: evolução temporal e reflexão crítica
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Abstract(s)
Em Portugal, o primeiro Código dos Impostos Especiais de Consumo, harmonizados, com entrada em vigor a 1 de janeiro de 2000, foi aprovado com a publicação do Decreto-Lei n.º 566/99, de 22 de dezembro. Posteriormente, com vigência a 1 de janeiro de 2011, foi promulgado e referendado o Novo Código dos Impostos Especiais de Consumo através da publicação do Decreto-Lei n.º 73/2010, de 21 de junho.
A constante atualização dos diplomas tem como fundamento a simplificação e a desburocratização no cumprimento das obrigações fiscais, objetivos do Programa do XVIII Governo, assentes em princípios de economia de custos, acessibilidade, simplicidade e celeridade de resposta.
Esta atualização fez-se acompanhar também pelo Regime Geral das Infrações Tributárias, aprovado pela Lei n.º 15/2001, de 5 de junho, visando adequá-lo às regras previstas no diploma que rege os Impostos Especiais de Consumo (IEC).
Com esta dissertação pretendeu-se analisar e refletir sobre a evolução temporal do segundo e atual Código dos IEC, apresentando as alterações mais importantes impostas pelos sucessivos Orçamentos do Estado e legislação complementar. Estas alterações foram justificadas pela necessidade de fazer acompanhar a legislação ao panorama económico, fiscal, político e social do país. A crescente importância destes impostos, quer enquanto fonte de receita, quer pelos fins extrafiscais que cumpre, também foi fundamento para a regular atualização. Trata-se, assim, de um tema ambicioso e cujo estudo deve ser promovido e contínuo, de forma a desbravar os desafios que o mesmo apresenta.
In Portugal, the first harmonized Excise Duties Code, which came into force on January 1st, 2000, was approved with the publication of Decree-Law No. 566/99, of 22 December. Subsequently, with effect from January 1st, 2011, the New Code of Excise Duties was promulgated and ratified through the publication of Decree-Law No. 73/2010, of June 21st. The constant updating of the diplomas is based on the simplification and reduction of bureaucracy in the fulfilment of tax obligations, objectives of the XVIII Government Program, based on principles of cost saving, accessibility, simplicity and speed of response. This update was also accompanied by the General Regime of Tax Offences, approved by Law No. 15/2001, of June 5th, aiming to adapt it to the rules provided for in the diploma that governs the Excise Duties (ED). This dissertation aimed to analyse and reflect on the temporal evolution of the second and current Excise Duty Code, highlighting the most significant changes imposed by successive State Budgets and supplementary legislation. These changes were justified by the need to align the legislation with the country’s economic, fiscal, political, and social landscape. The growing importance of these taxes, both as a source of revenue and for the extrafiscal purposes they serve, has also been a reason for regular updates. Therefore, this is an ambitious topic, and its study should be encouraged and continuous to address the challenges it presents.
In Portugal, the first harmonized Excise Duties Code, which came into force on January 1st, 2000, was approved with the publication of Decree-Law No. 566/99, of 22 December. Subsequently, with effect from January 1st, 2011, the New Code of Excise Duties was promulgated and ratified through the publication of Decree-Law No. 73/2010, of June 21st. The constant updating of the diplomas is based on the simplification and reduction of bureaucracy in the fulfilment of tax obligations, objectives of the XVIII Government Program, based on principles of cost saving, accessibility, simplicity and speed of response. This update was also accompanied by the General Regime of Tax Offences, approved by Law No. 15/2001, of June 5th, aiming to adapt it to the rules provided for in the diploma that governs the Excise Duties (ED). This dissertation aimed to analyse and reflect on the temporal evolution of the second and current Excise Duty Code, highlighting the most significant changes imposed by successive State Budgets and supplementary legislation. These changes were justified by the need to align the legislation with the country’s economic, fiscal, political, and social landscape. The growing importance of these taxes, both as a source of revenue and for the extrafiscal purposes they serve, has also been a reason for regular updates. Therefore, this is an ambitious topic, and its study should be encouraged and continuous to address the challenges it presents.
Description
Keywords
Impostos especiais de consumo Harmonização comunitária Evolução legislativa