Fiscal Law and Procedural Fiscal Law

There are no recommended knowledge base

Theoretical-practical teaching. In the classes there will be space for the exposition and discussion of concepts

In the context of a School of Accounting and Administration, a thematic approach was chosen,selective and critical analysis of some of the most relevant legal aspects of taxation, litigation and tax procedures
choosing legal matters capable of illuminating, clarifying and clarifying positive taxation, in
order, above all, to evidence the subordination of the fiscal technique to meta-economic and meta-financial principles and criteria,
not only legal, but also philosophical, ethical and sociological. It is also the objective of this UC, the
treatment granted to the fiscal responsibility of corporate managers, as well as to the defense mechanisms of the
taxpayer in the face of unlawful tax impositions, emphasizing the consequences
arising from the qualification of the tax act as an administrative act, as well as the conditions and assumptions of the
administrative and judicial challenge of the administrative act of liquidation.

1. The taxing power of the State;
The problem of the political foundation of tax legitimacy; the tax
The problem of tax justice
2. The constitutional principles of Tax Law
The principle of tax legality
The principle of tax equality
The principle of non-retroactivity tax
The principle of territoriality
The principle of family tax consideration
On the unconstitutionality of the personal income tax
3. The tax obligation
The constitution of the tax obligation
The taxpayers of the legal tax relationship
The transfer of the tax obligation
Extinction of the tax obligation
The Guarantee of the Tax Obligation
4. The tax act and taxpayers’ guarantees
The tax act as an administrative act;
The challenge of taxable acts;
The challenge of the liquidation acts;

NAO

Diogo Leite de Campos, Direito Tributário, págs.269 –276, 352-353, 375-413, 431-441;
João Ricardo Catarino, Para uma Teoria Política do Tributo, Cadernos de Ciência e Técnica Fiscal, Centro de Estudos
Fiscais, págs. 169-279;
Jorge Reis Novais, Os Princípios Constitucionais Estruturantes da República Portuguesa, Coimbra Editora, págs. 101- 160.
José Casalta Nabais, Direito Fiscal, Almedina;
José Joaquim Teixeira Ribeiro, Lições de Finanças Públicas, 1977, Coimbra Editora, págs. 268-296;
J.L. Saldanha Sanches, Manual de Direito Fiscal, págs. 308-318.
Manuel Castelo-Branco, Da inconstitucionalidade do imposto sobre o rendimento das pessoas singulares, em
www.dashofer.pt (guia fiscal)