Tax Principles, Litigation and Tax Procedures

The teaching method will be essentially expository, with reading and interpretation of legislation (LGT, CPPT and Tax Codes) and also
jurisprudence. Students may be given some practical cases. During the course, 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.

As results from the program described below, and considering the contextualization of the discipline at a School of Accounting and
Administration, we opted for a thematic, selective and critical approach to some of the most relevant aspects
legal aspects of taxation, The objectives are to clarify and clarify tax rules, their constitutional basis, and knowledge of the essential
elements of the legal-tax relationship.

The State’s taxation power
1.1 The problem of the political fundament of the taxation legitimacy
1.2 The tax
1.3 The problem of the fiscal justice
2. The constitutional principles of the Fiscal Law
2.1 The principle of taxation legality
2.2 The principle of the taxation equality
2.3 The principle of the fiscal non-retroactivity
2.4 The territoriality principle
2.5 The principle of the family fiscal consideration
2.6 About the tax unconstitutionality about the singular persons income
3. The fiscal obligation
3.1 The constitution of the tax obligation
3.2 The passive subject of the tax juridical relation
3.3 The fiscal obligation transmission
3.4 The fiscal obligation extinction
3.5 The Guarantee of the fiscal obligation
4. The taxation act and the tax payers guarantees
4.1 The taxation act as administrative act
4.2 The acts impugnation regarding taxation
4.3 The impugnation of the liquidation acts

NAO