Tax Law

The teaching method will be essentially expository, with the exposition and interpretation of tax legislation, doctrine and jurisprudence.
Students will also be presented with practical situations for applying the material taught. During classes, the “inversion technique” will often
be used, that is, challenging students to ask questions to the class, based on the material taught, and then a complete answer will be
prepared as a group.

The curricular unit seeks to provide students with a set of theoretical knowledge essential to understanding the tax legal framework,
complemented with the practical application of concepts.
In particular, it is intended that, at the end of the curricular unit, students:
1. Know how to frame Tax Law within the Portuguese legal system and characterize it as a branch of Law;
2. Conceptually define the tax and distinguish it from similar concepts;
3. Know the structuring constitutional principles of the tax legal system;
4. Characterize the elements and structure of the tax legal relationship;
5. Apply tax legal concepts, principles and standards to resolve practical situations.

1. The State’s taxing power;
1.1 The political foundation of tax legitimacy
1.2 The tax
1.3 The problem of tax justice
1.4 Tax Law: relationship with other branches of Law
2. Taxes and similar figures
a) Concept of Tax
b) Differentiation of Related Figures
c) Fee
d) Special contributions
e) Parafiscal revenues
f) Price or tariff
g) Fines and fines
h) Classification of taxes
2. The constitutional principles of Tax Law
2.1 The principle of tax legality
2.2 The principle of tax equality
2.3 The principle of tax non-retroactivity
2.4 The principle of territoriality
2.5 The principle of family tax consideration
2.6. The unconstitutionality of personal income tax
3. The Tax Legal Relationship
3.1 Tax obligation
3.2 The subjects
3.3 The object
3.4 The legal fact
3.5 Guarantees of compliance with tax obligations

NAO