<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2301-0665</journal-id>
<journal-title><![CDATA[Revista de la Facultad de Derecho]]></journal-title>
<abbrev-journal-title><![CDATA[Rev. Fac. Der.]]></abbrev-journal-title>
<issn>2301-0665</issn>
<publisher>
<publisher-name><![CDATA[Facultad de Derecho. Universidad de la República.]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2301-06652021000201202</article-id>
<article-id pub-id-type="doi">10.22187/rfd2021n51a4</article-id>
<title-group>
<article-title xml:lang="pt"><![CDATA[La definição de perfis no direito tributário e a tutela dos dados pessoais dos obrigados tributários no direito português]]></article-title>
<article-title xml:lang="es"><![CDATA[La definición de perfiles en el derecho tributário y la protección de los datos personales de los obligados tributários en el derecho portugués]]></article-title>
<article-title xml:lang="en"><![CDATA[The Profiling in Tax Law and the Protection of the Personal Data of Taxpayers in Portuguese Law]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Pica]]></surname>
<given-names><![CDATA[Luís Manuel]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidade do Minho Escola de Direito Centro de Investigação em Justiça e Governação]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Portugal</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>00</month>
<year>2021</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>00</month>
<year>2021</year>
</pub-date>
<numero>51</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.edu.uy/scielo.php?script=sci_arttext&amp;pid=S2301-06652021000201202&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.edu.uy/scielo.php?script=sci_abstract&amp;pid=S2301-06652021000201202&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.edu.uy/scielo.php?script=sci_pdf&amp;pid=S2301-06652021000201202&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo: A inteligência artificial constitui uma ferramenta cada vez mais importante para a sociedade, permitindo, com recurso aos seus benefícios, obter a prática de atos que, em condições normais, seriam conseguidos de forma mais morosa e demorada. Contudo, o recurso à inteligência artificial configura-se como uma ferramenta que, do ponto de vista jurídico, mostra-se axiologicamente problemático, pois este instrumento acaba por utilizar um grande conjunto de dados e informações que, muitas das vezes, se mostram pessoais e que, portanto, merecem a tutela do direito. A inteligência artificial acaba, também, por se mostrar de enorme valia para o Direito Tributário, pois o recurso a este permite grandes vantagens, quer para os contribuintes, mas, principalmente, para o Estado, que consegue uma maior eficiência na gestão do sistema tributário, traduzindo-se em maiores receitas fiscais. Porém, também neste domínio não se encontra isenta de dúvidas a sua utilização, pois a gestão dos dados e informações dos contribuintes podem, por vezes, colidir com direitos que estes gozam e que, do ponto de vista axiológico, merece também tutela por parte do direito.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen: La inteligencia artificial es una herramienta cada vez más importante para la sociedad, la cual permite, recurriendo a sus beneficios, la práctica de actos que, en condiciones normales, se lograrían con más tiempo y trabajo. Sin embargo, el recurso a la inteligencia artificial se muestra como una herramienta que, desde el punto de vista jurídico, no resulta uniforme en su aceptación, pues este instrumento acaba por utilizar un gran conjunto de datos e informaciones que, muchas veces, se muestran personales y que, por lo tanto, merecen la tutela del derecho. La inteligencia artificial acaba, también, por demostrarse de enorme valor para el Derecho Tributario, pues el recurso a éste permite grandes ventajas, tanto para los contribuyentes, como, sobre todo, para el Estado, que logra una mayor eficiencia en la gestión del sistema tributario, lo que se traduce en mayores ingresos fiscales. Sin embargo, también en este ámbito no está exento de dudas su utilización, ya que la gestión de los datos y la información de los contribuyentes puede, a veces, chocar con derechos que éstos gozan y que, desde el punto de vista axiológico, también merece protección por parte del Derecho.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract: Artificial intelligence is an increasingly important tool for society, allowing, with its benefits, to practice acts that, under normal conditions, would be achieved more slowly and time-consuming. However, the use of artificial intelligence is a tool that, from a legal point of view, is axiologically problematic, as this instrument ends up using a large set of data and information that often proves to be personal and that therefore, they deserve the protection of the law. The artificial intelligence also turns out to be of enormous value to the Tax Law, because the use of this allows great advantages, both for the taxpayers, but mainly for the State, which achieves greater efficiency in the management of the tax system, translating into higher tax revenues. In this area too, however, its use is not without doubts, since the management of taxpayers' data and information can sometimes conflict with rights that taxpayers enjoy and which, from the axiological point of view, also deserves protection from the law.]]></p></abstract>
<kwd-group>
<kwd lng="pt"><![CDATA[definição perfis]]></kwd>
<kwd lng="pt"><![CDATA[dados pessoais]]></kwd>
<kwd lng="pt"><![CDATA[impostos]]></kwd>
<kwd lng="pt"><![CDATA[proteção contribuinte]]></kwd>
<kwd lng="pt"><![CDATA[inteligência artificial]]></kwd>
<kwd lng="es"><![CDATA[Definición perfiles]]></kwd>
<kwd lng="es"><![CDATA[datos personales]]></kwd>
<kwd lng="es"><![CDATA[impuestos]]></kwd>
<kwd lng="es"><![CDATA[protección contribuyente]]></kwd>
<kwd lng="es"><![CDATA[inteligencia artificial;]]></kwd>
<kwd lng="en"><![CDATA[Profiling]]></kwd>
<kwd lng="en"><![CDATA[Personal Data]]></kwd>
<kwd lng="en"><![CDATA[Tax]]></kwd>
<kwd lng="en"><![CDATA[Taxpayer&#8217;s Protection]]></kwd>
<kwd lng="en"><![CDATA[Artificial Intelligence]]></kwd>
</kwd-group>
</article-meta>
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