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1 PROPOSAL of law No. 90/X explanatory memorandum from the taxes, the figure of the fees has been gaining in recent years, increasingly important, largely resulting from the conception that individuals who receive, in concrete, advantages or benefits from public entities, must support the specific charges for public entities arising from its activity. With regard to local authorities and to the extent that they have, as a rule, a direct relationship with individuals providing them with specific concrete services and often individualizáveis, the tax has a growing economic importance. Such relevance stems, on the one hand, a large part of the costs incurred to generate local authorities for the provision of services to individuals and concrete, on the other, by the fact that for individuals such services are increasingly important to their quality of life and for private economic activity. In the classic sense, the fees are taxes that have a bilateral nature, being the counterpart of the provision of a public activity, the use of public domain or removal of legal limits to the activity of individuals. Is already consolidated the understanding, largely from an abundant case-law of the Constitutional Court, that in fixing the quantum of the fee should take into account the principle of benefit (which gets the particular advantages) and the principle of cost coverage, not admitting, under penalty of the figure have the nature of rate, a disproportion intolerable between the amount of tribute and the cost of the good or service. On the other hand, in view of the essentiality of the many services to be provided by the public entity, is understanding that the principle of fair allocation of resources can and should be taken into account ' quantum ' fixing the rate. 2 this law aims to establish a general system of creation of local rates, disciplining a matter which has generated great conflict between authorities and individuals, with the increased use of the courts. Leaving a wide margin of freedom to local authorities about the establishment of rates and as to the determination of its ' quantum ', with this law delineates with accuracy rate figure, making undisputed that your requirement can only result in return of actual benefits on the part of local authorities, within the framework of its mission. In accordance with the principle of proportionality requires that the regulations to be issued by local authorities in setting rates or upon change of its ' quantum ', contain a detailed justification of the services to be provided, of goods whose use is granted to individuals or of acts for which permits are required, as well as economic and financial quantitative justification to charge. This last requirement (the economic-financial justification) is a decisive factor for the strict control of the nature of the tax as a fee. Taking into account the diversity of situations, variables of the municipality to municipality, which justifies the creation of rates, in this Act are indicated only major areas of activity in which local authorities can carry out the setting of rates, leaving a wide autonomy to local authorities. With this law, discipline the regime concerning the enforced collection, the lapse and prescription and guarantees of individuals.
So: in accordance with subparagraph (d)) of paragraph 1 of article 197 of the Constitution, the Government presents to the Assembly of the Republic the following Bill: chapter I General principles article 1 Scope 1-this law regulates legal relations-generating the tax obligation to pay fees to local authorities. 3 2-for the purposes of this Act, legal relations-generating the tax liability of the local authorities established rates among metropolitan areas, counties and parishes, and the natural or legal persons and other entities legally equivalent.
Article 2 subsidiary legislation according to the nature of the material, legal and tax relations generate the obligation of payment of fees local authorities apply, successively: a) the Local Finance Law; (b)) the general tax law; (c)) the law establishing the framework of competences and the legal regime of functioning of bodies of municipalities and parishes; d) the status of the administrative and Tax Courts; and) the procedure code and Tax process; f) the code of Administrative Courts Procedure; g) the code of administrative procedure.
Article 3 Rates of local authorities local authorities fees are taxes that are based on the provision of a public service site, on private use of goods in the public domain of local authorities, or the removal of a legal obstacle to the behavior of individuals when assigning local authorities, pursuant to law.
Article 4 legal equivalence principle 1-the value of the rates of local authorities shall be fixed in accordance with the principle of proportionality, and should not exceed the cost of local public activity or benefit received by the particular. 4 2-the value of the fees may be fixed on the basis of disincentive to commit certain acts or operations.
Article 5 principle of fair burden-sharing 1-the creation of public rates local authorities respect the principle of the continuation of the local public interest and aims at satisfying the financial needs of local authorities and social purposes and promotion of urban, territorial and environmental qualification. 2-local authorities can create rates for utilities generated by the completion of local public expenditure, when this resulting utilities divisible benefiting a group right and specific subject, regardless of their wishes.
Article 6 objective 1 Incidence-The municipal rates levied on utilities provided to individuals or generated by the activity of the municipalities, namely: a) for carrying out, maintenance and strengthening of primary and secondary urban infrastructure; (b)) for the licensing, administrative acts and administrative satisfaction of other claims of private character; c) for the use and enjoyment of the public and private domain goods Hall; d) for managing traffic and parking areas; and management of public facilities) of collective use; (f)) for the provision of services in the field of risk prevention and civil protection; g) promotion of activities social purposes and urban, territorial and environmental qualification; h) development promotion activities and local and regional competitiveness. 5 2-municipal rates may also focus on the activities of individuals that generate negative environmental impact. 3-the rates of parishes focus on utilities provided to individuals or generated by the activities of the parishes, namely: a) The granting of licences, administrative acts and administrative satisfaction of other claims of private character; (b)) for the use and enjoyment of the public and the private domain of the parishes; c) By rural and urban equipment management; d) for the promotion of local development activities.
Article 7 Incidence 1-the active person subjective the relationship generating tax law the obligation of payment of the fees provided for in this law is the local authority the right to require that provision. 2-the taxpayer is the person or entity and other entities legally equivalent to, in accordance with this law and the regulations approved by local authorities, is linked to the fulfilment of the tax provision. 3-are subject to the payment of fees local authorities the State, the autonomous regions, local authorities, autonomous services and funds and the entities that integrate the business sector of the State, the autonomous regions and Local authorities.
CHAPTER II establishment of fees and modification of the legal/tax relationship article 8 creating 1 rates-the rates of local authorities are created by regulation adopted by deliberative body. 2-the regulation create municipal taxes or fees of the parishes contains compulsory under penalty of nullity: 6 a) the indication of the objective and subjective tax base; b) value or the formula for calculating the value of the fees to be charged; (c)) the economic and financial statement of reasons concerning the value of fees, including the direct and indirect costs, financial charges, depreciation and future investments carried out or to be carried out by the local authority; d) exemptions and reasons for such withdrawal; e) the method of payment and other forms of extinction of the tax provision permitted; f) admissibility of payment in installments article 9 Update of values
1-The annual budgets of the local authorities can update the value of the fees laid down in the regulations of their creation, according to the inflation rate. 2-changing the values from rates according to any other criterion not referred to in the preceding paragraph shall be subject to amendment to regulation of their creation, and must contain the financial rationale underlying the new value.
Article 10 Settlement and collection 1-the creation of fees local authorities lay down the rules on settlement and collection of those taxes. 2-local authorities cannot refuse to provide services, the issuing of permits or the continued use of municipal public domain due to non-payment of fees when the taxpayer deduct claim or challenge and appropriate guarantee is provided.
7 article 11 1-Payment of fees local quenching via your payment or in other ways, in accordance with the general tax law. 2-the rates of local authorities may be paid for restitution pursuant to or by way of compensation where this is compatible with the public interest.
Article 12 non-compliance 1-due interest for extemporaneous of obligation to pay rates of local authorities. 2-The debts are not paid voluntarily subject to enforced collection through tax enforcement proceedings under the code of procedure and Tax process.
Article 13 Advertising local authorities must make available, either in paper format in visible place in the buildings of the seats and their meetings, both on your website, the regulations that create the fees provided for in this law.
Article 14 the right to liquidate the Lapse rates shall lapse if the settlement is not validly notified to the taxpayer within 3 years from the date on which the tax actually occurred.
8 article 15 1 Prescription-the debts by local authorities prescribe rates within eight years from the date on which the tax actually occurred. 2-the quote, the complaint and the contested interrupt the prescription. 3-the stop complaint processes, challenge and tax enforcement for a period exceeding one year by was not attributable to the taxpayer he maketh the interruption of the limitation period, adding to, in this case, the long held after that period to which elapses until the date of the infraction.
Article 16 Guarantees 1-rate taxpayers for local authorities can claim or challenge its sale. 2-the complaint is deducted before the body that carried out the liquidation of the fee within 30 days of notification of the settlement. 3-the complaint is presumed to have been rejected for the purposes of judicial review if it has not been decided within 60 days. 4-implied decision rejecting or express fits judicial review for the Administrative and Tax Court of the area of the Municipality or Parish Council, within 60 days of the denial. 5-the judicial review depends on the prior deduction of claim referred to in paragraph 2 of this article.
Article 17 transitional arrangement fees for existing local authorities are withdrawn at the beginning of the second financial year following the entry into force of this law, unless, until now: a) The regulations are in accordance with the legal regime here willing; 9 (b)) The regulations are amended in accordance with the legal regime here predicted.
Article 18 entry into force this law shall enter into force on 1 January 2007.
Seen and approved by the Council of Ministers of 27 July 2006 Prime Minister the Minister of Parliamentary Affairs Minister Presidency
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