YEAR 2022 No 3

ISSN 2182-9845

The (possible) unconstitutionality of the Administrative Procedure Code as a source of guarantees for taxpayers and the problem arising from the (alleged) lack of specific legislative authorization

Luís Manuel Pica


Administrative Procedure Code; Special Administrative Law; Tax Law; Subsidiary Law; Guarantees of taxpayers; Principle of Fiscal Legality.


This study seeks a brief approach on the applicability of the "new" Administrative Procedure Code to tax matters, since administrative rules are a source of subsidiary law to tax rules, and these will eventually be called upon to provide legal protection for any existing gaps that should be regulated by general administrative law. As the Administrative Procedure Code is a normative act of the Government, through prior authorisation of the legislative body, serious doubts arise, however, as to the material scope adopted in the law of legislative authorisation, namely as to the "guarantees of taxpayers".