Base Knowledge
Basic notions of Law and Tax Law and proceedings.
Teaching Methodologies
Theoretical-practical classes with an aspect essentially aimed at understanding the specific demands of the life of the common entrepreneur, today, in relation to these matters.
Learning Results
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
I – BRIEF INTRODUCTORY NOTES ON TEACHING AND ASSESSMENT METHODS
II – ESSENTIAL ELEMENTS OF THE GENERAL THEORY OF CRIMINAL OFFENSE
PART I – THE IMPLICATIONS DERIVED FROM THE CONSTITUTION OF THE PORTUGUESE REPUBLIC
A – ESSENTIAL CONSTITUTIONAL PRINCIPLES (CRIMINAL AND CRIMINAL PROCEDURE)
B – THE CONSTITUTIONAL LEGITIMATION OF THE RIGHT TO PUNISH AND THE APPARENT “CONTRADITIO IN ADJECTO” OF CRIMINAL TAX LAW AND PROCESS
PART II – PROCEDURE AND CRIMINAL TAX LAW
TITLE I – CRIMINAL PROCEDURE AND TAX OFFENSES
SECTION I – THE CRIMINAL FISCAL PROCESS
CHAPTER I – THE PROCESS OF THE CRIMINAL TAX PROCESS
I – PRE-INVESTIGATORY PHASE – ACQUISITION OF CRIME NEWS
II – INQUIRY PHASE
SECTION II – THE FISCAL (OR TAX) COUNTER-ORDINATION PROCESS
CHAPTER I – PROCEEDINGS OF THE TAX COUNTERORDINATION PROCESS
I – PRE-INVESTIGATORY PHASE – ACQUISITION OF NEWS OF THE INFRINGEMENT
II – THE FINES APPLICATION PROCESS
A – ADMINISTRATIVE PHASE
B – THE JUDICIAL PHASE
SECTION III – THE SOCIAL SECURITY COUNTER-ORDINATION PROCESS
CHAPTER I – THE PROCEEDING OF THE TAX COUNTERORDINATION PROCESS. REMISSION
CHAPTER II – SPECIFIC ASPECTS OF THE COUNTER-ORDINATION PROCESS WITH SOCIAL SECURITY IN LIGHT OF THE CODE OF CONTRIBUTION SCHEMES OF THE SOCIAL SECURITY SOCIAL SECURITY SYSTEM
TITLE II – CRIMINAL FISCAL (OR TAX) LAW
SECTION I – GENERAL PART – PRINCIPLES
CHAPTER I – COMMON PROVISIONS
CHAPTER II – PROVISIONS (AND CONSEQUENCES) RELATING TO TAX CRIMES
CHAPTER III – PROVISIONS (AND CONSEQUENCES) RELATING TO COUNTERORDINATIONS
PART IV – SPECIAL PART
COMMON, CUSTOMS, FISCAL AND SOCIAL SECURITY CRIMES
CHAPTER I – COMMON TAX CRIMES
CHAPTER II – CUSTOMS CRIMES
CHAPTER III – FISCAL CRIMES AND CRIMES AGAINST SOCIAL SECURITY
SECTION I – FISCAL CRIMES
SECTION II – CRIMES AGAINST SOCIAL SECURITY
CHAPTER IV – TAX COUNTERORDINATIONS
SECTION I – GENERAL PART – INTRODUCTION
SECTION II – SPECIAL PART – TYPOLOGY OF COUNTERORDINATIONS
CHAPTER I – CUSTOMS COUNTERORDINATIONS
CHAPTER II – TAX COUNTERORDINATIONS
FINAL CONCLUSIONS
Curricular Unit Teachers
Internship(s)
NAO
Bibliography
Dias, Jorge de Figueiredo Dias, Direito Penal – Parte Geral – Tomo I – Questões Fundamentais, Coimbra: Gestlegal, 2019. ANTUNES, Maria João, Direito Processual Penal, 5.ª Edição, Reimpressão, Almedina, Coimbra, 2023. COSTA, José Francisco de Faria, Direito Penal, Imprensa Casa da MOeda, Lisboa, 2017. SILVA, Germano Marques da, Direito Penal Tributário, Universidade Católica, Lisboa, 2018. SILVA, Germano Marques da, Direito Penal Português, Universidade Católica, Lisboa, 2020. SILVA, Germano Marques da, Direito Processual Penal Português, 2.ª edição Universidade Católica, Lisboa, 2017.CARVALHO, Américo Taipa de, Direito Penal, Parte Geral, Questões Fundamentais da Teoria Geral do Crime, 4.ª Edição, Universidade Católica, Lisboa, 2022. ALBUQUERQUE, Paulo Pinto de, Comentário do CP à luz…, Universidade Católica Editora, 2023. ALBUQUERQUE, Paulo Pinto de, Comentário do CPP à luz…, Universidade Católica Editora, 2023. ANTUNES, Maria João, Direito Processual Penal, 5.ª Edição, Reimpressão, Almedina, Coimbra, 2023. MENDES, Paulo de Sousa, Direito Processual Penal, Almedina, 2018 (Reimpressão 2022) Coimbra, 2022. 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.