Tax Procedure and Process and Taxpayer Guarantees

CB1. Elementar Tax and law concepts

In this course unit, the following teaching methods are employed:

ME1. Interactive presentation: theory-practice classes involving the structured presentation and discussion of key legal provisions found across tax legislation, aiming to provide a comprehensive overview of tax procedures and processes, their interrelationships, and their legal basis (supports LO1 and LO2).

ME2. Resolution and discussion of practical cases based on national case law, taking into account current legislation (supports LO1 and LO2).

ME3. Learning based on tax-related challenges proposed by the instructor and solved by students in class (supports all LOs).

ME4. Tutorial guidance and student consultation, during hours announced by each instructor, to assist with assessment preparation.

The present syllabus unit has the following main objetives:

OA1. Provide the scope and limits of the tax procedure and process, as well as problematize and question the practice of tax administrative acts

OA2. Frame the various guarantees provided to taxpayers by law and understand the challenges posed by constant legislative change.

At the end, the student will get a solid foundation of knowledge, allowing them:

CD1. to know how to interact with the Tax and Customs Authority (AT), making
tax legality prevail;

CD2. to enforce the rights of taxpayers in the national tax context

P1. General principles of tax law

1.1Tax rules

1.2 The tax legal relationship

P2. The tax Valuation procedures

P3. The execution process

3.1 Procedural subjects

3.2 The tax procedure and the administrative claim

P4. The request for the review of the determination of the tax basis
4.1 Indirect methods;

4.2 Judicial Claim and Administrative action;

4.3 Tax arbitration and disputing the tax act;

4.4 Scope of tax execution procedures;

P5. The tax debts reversal procedure and process.

Students will be assessed as follows, subject to the provisions below:

EXAM

MA1. Individual written exam (100%), held during the periods scheduled in the academic calendar (regular, resit, and special sessions, in accordance with regulations). Mandatory. Calculation formula: CF = EF

Provisions applicable to this assessment scheme:

Consultation of legislation: during written exams, students are permitted to consult Codes and other tax legislation (provided they are not annotated), subject to guidelines issued by the instructor, as the learning objective is the application of legal rules rather than rote memorization.

Oral exam (grades above 16): final grades exceeding 16 may be subject to defense in an individual oral exam (maximum duration: 20 minutes) to verify that the student's knowledge is consistent with the grade obtained. Failure to appear or to demonstrate such knowledge results in the final grade being set at 16.

Guidelines on the use of Artificial Intelligence (AI): all assessment components (MA1) are conducted in person and individually; therefore, the use of generative AI tools is prohibited-Level 0 (no AI usage).

Suspicion of academic dishonesty: in the event of a well-founded suspicion of academic dishonesty detected during the grading process, the student will be required to take an oral exam to verify the knowledge and competencies demonstrated. This verification is conducted by a panel consisting of the course instructor and two other faculty members from the same field. If the student fails to demonstrate the knowledge and competencies shown in the written exam, the exam will be annulled.

Grade improvement: the final grade may be improved by taking an exam during the resit period or the special grade-improvement period, in accordance with regulations; the higher grade shall prevail.

NAO