Tax Law

Introduction to Law

Constitutional right

Taxation I and II

Administrative law

Classes will be taught through the exposure of theoretical contents and their practical application.

The aim is to provide students with the basic mental frameworks, in terms of concepts, principles and normative legal solutions that should be considered more relevant for the understanding of the legal aspects of taxation, making a choice of legal matters able to clarify positive taxation, in order, above all, to highlight the subordination of tax technique to meta-economic and meta-financial principles and criteria, not only of a legal nature, but also philosophical, ethical and sociological.

CHAPTER I

1. TAX LAW

1.1 The financial activity of the State

1.2 The legal regulation of public financial activity

2. Taxes: conceptual distinction and classification

2.1 The tax

2.1.1 Elements of the tax

2.1.2 Classification of taxes

2.1.2.1 Income, wealth and consumption taxes

2.1.2.2 Direct and indirect taxes

2.1.2.3 Property taxes and personal taxes

2.1.2.4 Periodic and one-time taxes

2.1.2.5 Fixed quota taxes and variable quota taxes (proportional, progressive and regressive)

2.1.2.6 State taxes and non-state taxes

2.2 Fees

2.2.1 Difference between taxes and fees

2.3. Financial contributions

2.3.1 Improvement contributions

2.3.2 Contributions for greater wear and tear of public goods

2.3.4 Tariffs (brief reference)

3. Relations of tax law with other branches of law

4. Relations between tax law and other disciplines

CHAPTER II

1. TAX CONSTITUTIONAL LAW

1.1 Constitutional Foundations of Taxation

1.2 The tax system and the Constitution

2. Constitutional principles of tax law

2.1 Principle of Universality

2.2 Principle of Equality

2.3 Principle of Respect for Fundamental Rights

2.4 Principle of Tax Legality

2.5 Principle of Legal Security and Protection of Trust

1. TAX LEGAL RELATIONSHIP

1.1 Introduction

1.2 Subjects of the tax legal relationship

1.2.1 Active subject

1.2.2 Taxable person

1.3 The tax substitution

1.4 Tax liability

1.4.1 Joint liability (tax joint liability)

1.4.2 Subsidiary (tax) liability

1.4.3 Liability in case of tax substitution

1.5 The transfer of tax credits and obligations

1.5.1 Subrogation of state rights

1.5.2 Legal Succession

1.6 The object of the tax legal relationship

1.7 Extinction of the tax obligation

CHAPTER VII

1. THE TAX PROCEDURE

1.1 Introduction and scope of the tax procedure

1.2 Tax procedures in particular

1.2.1 Binding information

1.2.2 Generic guidelines

1.2.3 Previous assessments

1.2.4 Direct assessment

1.2.5 Indirect assessment

1.2.6 The tax settlement procedure

1.2.7 The tax administration error correction procedure

1.2.8 The tax inspection procedure

1.2.9 The procedure for accessing bank information

1.3 Guarantees of the tax procedure

1.3.1 Review of taxable income

1.3.2 Review of tax acts

1.3.3 Administrative appeal

1.3.4 Hierarchical appeal

NAO

Florian HAASE, Georg KOFLER, The Oxford Handbook of International Tax Law, O.U.P. Oxford, 2022

Jónatas E. M. MACHADO e Paulo Nogueira da COSTA, Manual de Direito Fiscal, 3.ª ed., Coimbra: Editora Almedina, 2019.

José Casalta NABAIS, introdução ao Direito Fiscal das Empresas, 3.ª ed., Coimbra: Editora Almedina, 2018.

Glória TEIXEIRA, Manual de Direito Fiscal, 6.ª ed., Coimbra: Editora Almedina, 2021.

Ana Paula DOURADO, Direito Fiscal, 6.ª ed., Coimbra: Editora Almedina, 2021.

Sérgio VASQUES, Manual de Direito Fiscal, 2.ª ed., Coimbra: Editora Almedina, 2018.

José de Campos AMORIM e Patrícia Anjos AZEVEDO, Lições de Direito Fiscal, 1.ª ed., Lisboa: Calendário de Letras, 2020.

José Casalta NABAIS, Direito Fiscal, 11.ª ed., Coimbra: Editora Almedina, 2019.

Américo Fernando Brás CARLOS, Irene Antunes ABREU, João Ribeiro DURÃO e Maria Emília PIMENTA, Guia dos Impostos em Portugal, Porto: Quid Juris Sociedade Editora, 2018

Américo Fernando Brás CARLOS, Impostos – Teoria Geral, 5.ª ed., Coimbra: Editora Almedina, 2016.