O poder tributário das Autarquias Locais
Résumé
A Constituição da República Portuguesa, no artigo 238º nº 4, confere poderes tributários às autarquias, poderes que se concretizam na lei das finanças locais, a Lei 73/2013, de 03 de setembro– Regime Financeiro das
Os municípios dispõem de poderes tributários relativamente a impostos a cuja receita têm direito e, também, do poder de criar taxas. As freguesias apenas têm direito à receita de uma parte do Imposto Municipal sobre Imóveis. Além disso, tal como os municípios, dispõem de poder de criar taxas.
Neste trabalho, vamos analisar, precisamente, os impostos em que o poder tributário das autarquias locais se manifesta bem como as formas de manifestação desse poder.
Autarquias Locais e das Entidades Intermunicipais.
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