Fiscal Law and Procedural Fiscal Law

Classes are mainly theoretical, supported by permanent consultation, analysis and critique of relevant
legislation. Some lessons will have an important practical component, which passes through the study and resolution of practical cases, in order, above all, the assessment of participation and critical capacity of students, who shall be measured, a final exam.

In the context of a school of Accounting and administration, we opted for a thematic approach, and selective criticism of
some of the most relevant legal aspects of taxation, litigation and tax procedures and the choice of legal materials able to
illuminate, clarify and explain the positive taxation, in order, above all, to highlight the technical subordination of the fiscal
principles and economics or financial criteria, not only legal, but also philosophical, sociological and ethical. In this unit we
intent to show the treatment accorded to the fiscal responsibility of corporate managers, as well as taxpayer defense
mechanisms in the face of tax levies needy of legality, putting in particular the consequences of the qualification of the tax
act as administrative act as well as the conditions and assumptions of the contested administrative act administrative and
judicial settlement.

1. The taxing power of the State
The problem of political fundamentation on tax legitimacy
Tax system
The problem of fiscal justice
2. The constitutional principles of tax law
The principle of tax legality
The principle of equality in taxation
The principle of non-retroactivity of tax
The principle of territoriality
The principle of fiscal consideration of family
The unconstitutionality of income tax of individuals
3. Tax obligation
The Constitution of tax obligation
Taxable persons from the legal relationship of tax
The transmission of tax obligation
The extinction of the tax liability
The guarantee of tax Obligation
4. The Act guarantees and tax taxpayers
The tax act as administrative act;
The challenge of acts relating to taxation;
The unenforceability of legal acts of liquidation;

NAO

Diogo Leite de Campos, Direito Tributário, 2ª Edição, 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, 4ª Edição, Almedina;
José Joaquim Teixeira Ribeiro, Lições de Finanças Públicas, 1977, Coimbra Editora, págs. 268-296;
J.L. Saldanha Sanches, Manual de Direito Fiscal, 2ª Edição, págs. 308-318.
Manuel Castelo-Branco, Da inconstitucionalidade do imposto sobre o rendimento das pessoas singulares, em
www.dashofer.pt (guia fiscal)