Base Knowledge
There is no recommended background knowledges.
Teaching Methodologies
Teaching will be theoretical and practical.
In classes, concepts related to the syllabus will be presented and discussed.
Learning Results
Regarding the objectives of this Curricular Unit (UC), it is intended that students acquire theoretical and practical knowledges about the tax power of the Portuguese State, as well as that they are aware of all the tax principles listed in the program of this UC, also acquiring theoretical and practical knowledges about tax obligations, as well as about the tax act and taxpayers’ guarantees.
Regarding the skills to be acquired by students, it is intended that they are able to distinguish taxes, fees and special contributions in accordance with the legality block in Portugal, as well as being able to identify the tax principles listed in the program for this UC. It is also intended that students are able to resolve practical situations regarding the topics mentioned so far, as well as being able to resolve practical cases and other theoretical-practical issues that also involve matters related to the constitution of tax obligations, to the taxable persons of the tax legal relationship, to tax responsibilities, to the transfer of the tax obligation, to the extinction of the tax obligation, to the guarantee of the tax obligation, and it is also intended that students are able to resolve practical situations related to the tax act as an administrative act, to the challenge of acts in taxable matters and to the challenge of assessment acts and to the opposition in the context of tax enforcement.
That said, students will be able to consolidate their theoretical and practical knowledges of this UC, mastering the application of legislative and normative diplomas, as well as being knowledgeable about doctrine (national and international), jurisprudence and Law Compared in terms of Tax Law.
Program
1. The taxing power of the State.
1.1. The problem of the political and economic foundations of tax legitimacy; History of tax.
1.2. The problem of tax justice.
2. The constitutional principles of Tax Law.
2.1. The principle of tax legality.
2.2. The principle of tax equality and the Fiscal State as a requirement of the social State.
2.3. The principle of non-retroactivity of taxation.
2.4. The principle of territoriality and international tax evasion.
2.4. The principle of family fiscal consideration.
2.5. The unconstitutionality of personal income tax and the Portuguese tax system.
3. The tax obligation.
3.1. The establishment of the tax obligation.
3.2. The passive subjects of the tax legal relationship. Tax responsibilities.
3.3. The transmission of the tax obligation.
3.4. The extinction of the tax obligation.
3.5. Guarantee of tax obligation.
4. The tax act and taxpayers’ guarantees.
4.1. The tax act as an administrative act.
4.2. The challenge of acts in taxable matters.
4.3. The challenge of launch acts and opposition in the context of tax enforcement.
Curricular Unit Teachers
Tiago Mota Leite Machado MarizInternship(s)
NAO
Bibliography
Main bibliographic references:
A.A.V.V., Estudos de Contencioso Tributário, Coordenação de Hugo Flores da Silva, Almedina, 2024, 222 páginas.
A.A.V.V., O Processo de Execução Fiscal, Questões Práticas (I), Coordenação de Sara Luís Dias, Almedina, 2024, 214 páginas.
BARBOSA, Andreia, A Prestação e a Constituição de Garantias no Procedimento e no Processo Tributário, Coleção: Monografias, Almedina, 2017, 452 páginas.
CASTELO-BRANCO, Manuel, «Da inconstitucionalidade do imposto sobre o rendimento das pessoas singulares», in Guia Fiscal, pesquisável em:
www.dashofer.pt (Guia Fiscal).
CARLOS, Américo Fernando Brás, Impostos – Teoria Geral, 6.ª Edição Reorganizada, Aumentada e Atualizada – Reimpressão de 2024, Almedina, 2022, 292 páginas.
DIAS, Sara Luís, Direito Fiscal – Casos Práticos Resolvidos, Editora: Gestlegal, 2021, 120 páginas.
DOURADO, Ana Paula, Direito Fiscal, 7.ª Edição – Reimpressão de 2024, Almedina, 2022, 480 páginas.
NABAIS, José Casalta, Estudos sobre o Estado de Direito e a Tributação, Almedina, 2024, 168 páginas.
NABAIS, José Casalta, Estado de Direito, Estado Fiscal e Dever Fundamental de Pagar Impostos, Almedina, 2024, 130 páginas.
NABAIS, José Casalta, Direito Fiscal, 11.ª Edição – Reimpressão de 2023, Almedina, 2019, 652 páginas.
RIBEIRO, João Sérgio, Direito Fiscal da União Europeia: Tributação Direta, 2.ª Edição – Reimpressão de 2021, Almedina, 2019, 300 páginas.
ROCHA, Joaquim Freitas da, Lições de Procedimento e Processo Tributário, 8.ª Edição – Reimpressão de 2024, Almedina, 2021, 552 páginas.
PEREIRA, Paula Rosado, Manual de IRS, 5.ª Edição – Reimpressão de 2024, Almedina, 2023, 358 páginas.
PICA, Luís Manuel, As Garantias dos Contribuintes no Tratamento dos Dados Pessoais pela Administração Tributária, Coleção: Monografias, Almedina, 2025, 206 páginas.
TEIXEIRA, Glória, Manual de Direito Fiscal, Da Teoria à Prática, 7.ª Edição, Almedina, 2025, 484 páginas.
VASQUES, Sérgio, Manual de Direito Fiscal, 2.ª Edição – Reimpressão de 2024, Almedina, 2018, 474 páginas.
NOTE: Students must also pay attention to the materials made available by the subject teachers on the inforestudante platform.
Additional bibliographic references:
BECERRIL, Miguel Pérez de Ayala / LÓPEZ, Maria Antonia Lopo / GUTIÉRREZ DE LA CÁMARA, Luis Martínez-Gil, Sistema Tributario Español, Editorial Dykinson, S. L., 1.ª edición, 2018, 428 paginas.
CATARINO, João Ricardo, Para uma Teoria Política do Tributo, Cadernos de Ciência e Técnica Fiscal (184), 2.ª Edição revista, ampliada e atualizada, Centro de Estudos Fiscais da Direcção-Geral dos Impostos, Ministério das Finanças, Lisboa, 2009, 530 páginas. Origem: Dissertação de mestrado em Ciência Política, Instituto de Ciências Sociais e Políticas da Universidade Técnica de Lisboa (UTL). – Referências bibliográficas, páginas 489-530.
COLLET, Martin, Droit fiscal 2025, Editeur: Presses Universitaires de France – P.U.F, Collection: Thémis, Sous-collection: Droit, 13e édition, 2025, 504 pages.
GOUTHIÈRE, Bruno, Les impôts dans les affaires internationales, Editeur: Francis Lefebvre, 18ºe édition, 2024, 1996 pages.
RIBEIRO, José Joaquim Teixeira, Lições de Finanças Públicas, Coimbra Editora, 2010, 468 páginas.
ROMANCHUK, Brian, Understanding Government Finance, A BondEconomics eReport, 2015, 123 pages.
STEWART, Miranda, Tax Government in the 21th Century, Cambridge University Press, 2022.