Consequentialism and Fiscal Risk Argumentation on the Judicial Modulation of Tax Effects in Time

Abstract

This text is about the use of consequentialist arguments of fiscal nature (fiscal risk) in order to avoid the application of an understanding already set by the courts on the correspondent tax demand of general repercussion in a way to obtain the modulation of its effects and to avoid impact on the public finances. The intention is to address the use of fiscal arguments, the observance of the legal statutes related to the modulation and also whether the responsibility for the fiscal defeat can be taken to the judicial courts without a critical judgment about the absence of strategical management on the fiscal risk provided by Annex V of the Budget Guidelines Law.