Research Theme

Pathologies and Invalidity of the Tax Act

The study of pathologies and the invalidity of the tax act constitutes the central pillar of tax litigation, focusing on the analysis of legality deviations in administrative actions and the sanctions designed to restore the system's integrity. Pathologies manifest as organic, formal, or material non-conformities resulting from the incorrect application of norms or errors regarding factual and legal premises. In the current landscape, this theme transcends mere subordination to formal law, anchoring itself in a reinforced principle of fiscal legality (juridicidade fiscal), which integrates the system's essential values.

The legal order is programmed to respond to these defects through a dual regime: (i) voidability (anulabilidade), as the rule for illegalities that allow the act to consolidate if not challenged within the legal deadline; and (ii) nullity (nulidade), the most severe sanction reserved for exceptionally grave offenses. Nullity seeks to give effect to essential values such as the separation of powers and the core content of fundamental rights, holding the administration accountable and preventing consolidation by the lapse of time. Amidst increasing procedural complexity and automation, the regime of invalidities acts as an immune system, ensuring that the exercise of taxing power remains bounded by the limits of the Rule of Law and the effective protection of the taxpayer's fundamental rights.