Tax Law

As result of the program described below, and taking into consideration the subject’s
context in an Accounting and Administration School, it has been chosen a thematic,
selective and critical approach of some of the most relevant juridical aspects of
taxation, making a choice of the juridical issues apt to illuminate, clarify and clear the
positive taxation, mainly in order to highlight the subordination of the fiscal technique
to meta-economical and meta-financial principles and criteria, of a not only juridical
nature, but also philosophical, ethical and sociological.

1. 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