Basic notions of Law and Tax Law and proceedings.

Lectures using slides and relevant case law. Problem Solving.

According to the Syllabus, and considering the contextualization of the course in a Business School, it was considered in no way insignificant to embark on a general explanatory path, in a first phase, with regards to the General Doctrine of Crime and in a second phase, regarding to the criminal procedure, in order to better analyze the substantive and adjective phenomenon regarding fiscal and tax criminality. With these objectives in mind, the most relevant legislation will be analyzed, as well as jurisprudence and doctrine considered pertinent.

Therefore, the students will be able to identify the different types of crimes foreseen in the Portuguese legal system, referring to the fiscal world, as well as the different procedural stages in which, eventually, a criminal investigation is set, with the aim of resolving  practical cases based on the judicial practice.

PROGRAM

PART I – TAX PROCEDURAL AND CRIMINAL LAW

TITLE II – TAX (OR TAX) CRIMINAL LAW

SECTION I – GENERAL PART – PRINCIPLES

CHAPTER I – COMMON PROVISIONS

CHAPTER II – PROVISIONS RELATING TO TAX CRIMES

CHAPTER III – PROVISIONS RELATING TO CONTRAORDINATIONS

PART IV – SPECIAL PART OF COMMON, CUSTOMS, FISCAL AND SOCIAL SECURITY CRIMES

CHAPTER I – COMMON TAX CRIMES

CHAPTER II – CUSTOMS CRIMES

CHAPTER III – TAX CRIMES AND CRIMES AGAINST SOCIAL SECURITY

SECTION I – TAX CRIMES

SECTION II – CRIMES AGAINST SOCIAL SECURITY

CHAPTER IV – TAX AGAINST ORDERS

SECTION I – GENERAL PART – INTRODUCTION

SECTION II – SPECIAL PART – TYPOLOGY OF OFFENSES

CHAPTER I – CUSTOMS OFFENSES

CHAPTER II – TAX AGAINST ORDERS

TITLE II – CRIMINAL PROCEEDINGS AND TAX AGAINST ORDINANCE

SECTION I – THE TAX CRIMINAL PROCEDURE

CHAPTER I – MARCH OF TAX CRIMINAL PROCEEDINGS

I – PRE-INVESTIGATORY PHASE – ACQUISITION OF CRIME NEWS

II – SURVEY PHASE

SECTION II – THE FISCAL (OR TAX) CONTRAORDINATIONAL PROCESS

CHAPTER I – MARCH OF THE TAX AGAINST ORDINANCE PROCESS

I – PRE-INVESTIGATORY PHASE – ACQUISITION OF CRIME NEWS

II – THE PROCESS OF IMPLEMENTATION OF FINES

ADMINISTRATIVE PHASE

JUDICIAL PHASE

SECTION III – THE SOCIAL SECURITY CONTRAORDINATIONAL PROCESS

CHAPTER I – THE MARCH OF THE TAX AGAINST ORDINANCE PROCESS. REMISSION

CHAPTER II – SPECIFIC ASPECTS OF THE PROCESS OF AGAINST ORDINANCE WITH SOCIAL SECURITY IN LIGHT OF THE CODE OF CONTRIBUTIVE SCHEMES OF THE SOCIAL SECURITY PENSION SYSTEM

NAO

Mandatory Bibliography:

Antunes, Maria João, Direito Processual Penal, Coimbra: Almedina, 2022;

Dias, Jorge de Figueiredo Dias, Direito Penal – Parte Geral – Tomo I – Questões Fundamentais,  Coimbra: Gestlegal,  2019;

Gonçalves, Laureano, Direito Penal Fiscal – Evasão e fraude fiscais, Lisboa: Vida Económica, 2018; 

Sousa, Susana Aires de, Os Crimes Fiscais – Análise Dogmática e Reflexão sobre a Legitimidades do Discurso Criminalizador. Coimbra: Almedina, 2009.