Teaching Methodologies
In the first class, students are asked for information about their training and professional experience, as well as their interest in these
subjects, to adapt the programmatic contents to their reality. The teaching methodology is based on reading, together with students and
framing the main legal norms, dispersed throughout tax legislation, with the aim of providing them with an idea of the set of tax procedures
and processes, their correlation and legal justification. For each rule analyzed, are presented examples of its applicability and ratio. The
transmission of knowledge is carried out and tested through the presentation of practical cases, based on national jurisprudence, to be
solved by the students. At the beginning of each class, the programmatic contents taught in the previous class are reviewed together.
Throughout the classes, questions are asked to check if the programmatic contentes were understood and clarify doubts.
Learning Results
Provide students with basic knowledge to develop their own skills that allow them to understand: (i) the scope and limits of the tax
procedure and process, as well as problematize and question the practice of tax administrative acts (ii) frame the various guarantees
provided to taxpayers by law and understand the challenges posed by constant legislative change. Provide learning that prepares the
student, with a solid foundation of knowledge, allowing them (i) to know how to interact with the Tax and Customs Authority (AT), making
tax legality prevail and (ii) to enforce the rights of taxpayers in the national tax context
Program
General principles of tax law; Tax rules; The tax legal relationship; The tax procedures and processes; Valuation procedures; The execution
process; Procedural subjects; The tax procedure; The administrative claim; The request for the review of the determination of the tax basis
by indirect methods; Judicial Claim; Administrative action; Tax arbitration; Disputing the tax act; Scope of tax execution procedures; The tax
debts reversal procedure and process.
Internship(s)
NAO
Bibliography
1. Cardoso da Costa, José Manuel M. (1970) Curso de direito fiscal. Almedina, Coimbra. 2. Casalta Nabais, José (2007), Direito Fiscal,
Almedina, Coimbra. 3. Leite de Campos, Diogo; Benjamim Rodrigues, Silva; Lopes de Sousa, Jorge (2003) Lei geral tributária: comentada
e anotada, Vislis, Lisboa. 4. Leite de Campos, Diogo; Leite de Campos, Mônica (2000) Direito tributário, Almedina, Coimbra. 5. Lopes de
Sousa, Jorge (2007) Código de procedimento e de processo tributário: anotado, Vislis, Lisboa. 6. Sá Gomes, Nuno (2003) Manual de
direito fiscal, Rei dos Livros. Lisboa. 7. Saldanha Sanches, J. L.(2002) Manual de direito fiscal, Coimbra Editora. 8. Soares Martinez, Pedro
(2003) Direito fiscal, Almedina, Coimbra. 9. Xavier, Alberto – Manual de direito fiscal, vol. I, FDUL, Lisboa. 10. Xavier de Basto, José
Guilherme (2006); “Justiça Tributária: ontem e hoje”, in: Separata do Boletim de Ciências Económicas, Coimbra, Faculdade de Direito de
Coimbra.