Tax Law

Introduction to the Study of Law and notions of Constitutional Law.

Theoretical classes are based on an approach to the theoretical and dogmatic components of Tax Law, illustrated by the analysis of practical cases, broken down as follows:
1.Face-to-face: – Theoretical-practical classes: Presentation of the syllabus and resolution of practical cases and case law.
2.Autonomous: – Reading of scientific articles. Specific resources: – Solved practical cases.

1 – Master the conceptual bases of Tax Law (and the distinction between the various taxes).
2 – Know the legal-constitutional framework of Portuguese taxation, the European Union and International Law.
3 – Know how to apply and interpret tax rules.
4 – Understand the elements of the tax relationship and their responsibility.
5 – Master the tax procedure.
6 – Know the forms of tax planning.
7 – Understand the system of tax infringements.

I
1. TAX LAW
2. Taxes: conceptual distinction and classification
II
1. CONSTITUTIONAL TAX LAW
1.1 Constitutional Foundations of Taxation
1.2 Constitutional principles
III
1. EUROPEAN UNION TAX LAW
IV
1. INTERNATIONAL TAX LAW
1.1 Voluntary jurisdiction criteria and double taxation
V
1. INTERPRETATION OF TAX RULES
1.1 The application of general rules and principles of interpretation to tax law
1.2 Integration of gaps and analogy
VI
1. TAX LEGAL RELATIONSHIP
1.1 Subjects of the legal tax relationship
1.1 Tax substitution
1.3 Tax liability
1.4 The transfer of tax credits and obligations
1.5 The object of the legal tax relationship
1.6 Extinction of the tax obligation
VII
1. THE TAX PROCEDURE
1.1 Tax procedures in particular
1.2 Guarantees of the tax procedure
VIII
1. TAX PLANNING
1.1 Tax planning (intra legem tax planning)
1.2 Tax avoidance (extra legem tax planning)
1.3 Tax fraud (contra legem tax planning)
IX
1. THE GENERAL REGIME OF TAX INFRINGEMENTS

NAO

Basic bibliography
Jónatas E. M. MACHADO e Paulo Nogueira da COSTA, Manual de Direito Fiscal, 3.ª ed., Coimbra: Editora Almedina, 2022.
José de Campos AMORIM e Patrícia Anjos AZEVEDO, Lições de Direito Fiscal, 2.ª ed., Lisboa: Calendário de
Letras, 2020.
José Casalta NABAIS, Direito Fiscal, 11.ª ed., Coimbra: Editora Almedina, 2023 (reimpressão).
Códigos Tributários (Fiscal)

Additional bibliography
Américo Fernando Brás CARLOS, Irene Antunes ABREU, João Ribeiro DURÃO e Maria Emília PIMENTA, Guia dos Impostos em Portugal, Porto: Quid Juris Sociedade Editora, 2023.
Américo Fernando Brás CARLOS, Impostos – Teoria Geral, 6.ª ed., Coimbra: Editora Almedina, 2022.
Manuel PIRES e Rita Calçada PIRES, Direito Fiscal, 5.ª ed., Coimbra: Editora Almedina, 2012.