Tax Law

There are no prior knowledg needed

Exposition of the subjets and legislation interpretation

As results from the program described below, and considering the contextualization of the

discipline at a School of Accounting and Administration, we opted for a

thematic, selective and critical approach to some of the most relevant aspects

legal aspects of taxation, The objectives are to clarify and clarify tax rules, their constitutional basis, and knowledge of the essential elements of the legal-tax relationship.

Students acquired critical skills to analyze various types of taxes (namely fees) and their constitutional basis. On the other hand, they will be able to understand the relationship between the AT and the Taxpayer, whatever tax they are analyzing, as well as the tax regulatory constraints that condition the development of any private activity (business or individual) having a precise idea of ​​the powers of tax administration (mainly, assessment and inspection)

1. The State’s taxation power
1.1 The problem of the political fundament of the taxation legitimacy
1.2 The tax
1.3 The problem of the fiscal justice
2. The constitutional principles of the Fiscal Law
2.1 The principle of taxation legality
2.2 The principle of the taxation equality
2.3 The principle of the fiscal non-retroactivity
2.4 The territoriality principle
2.5 The principle of the family fiscal consideration
2.6 About the tax unconstitutionality about the singular persons income
3. The fiscal obligation
3.1 The constitution of the tax obligation
3.2 The passive subject of the tax juridical relation
3.3 The fiscal obligation transmission
3.4 The fiscal obligation extinction
3.5 The Guarantee of the fiscal obligation
4. The taxation act and the tax payers guarantees
4.1 The taxation act as administrative act
4.2 The acts impugnation regarding taxation
4.3 The impugnation of the liquidation acts

NAO

Main

Apontamentos facultados aos alunos pelo docente da disciplina;;

José Casalta Nabais, Direito Fiscal, 5ª Edição, Almedina;

Optional
Diogo Leite de Campos, Direito Tributário, 2ª Edição, Almedina;
J.L. Saldanha Sanches, Manual de Direito Fiscal, 2ª Edição, Coimbra Editora.
José Casalta Nabais, Estudos de Direito Fiscal, Almedina;
J. Albano Santos, Teoria Fiscal, Instituto Superior de Ciências Sociais e Políticas;
José Joaquim Teixeira Ribeiro, Lições de Finanças Públicas, 1977, Coimbra Editora;
Jorge Reis Novais, Os Princípios Constitucionais Estruturantes da República
Portuguesa, Coimbra Editora;
Alberto Xavier, Direito Tributário Internacional, Almedina, 1993;
Joaquim Freitas da Rocha, Lições de Procedimento e Processo Tributário, Coimbra
Editora, 2004;
Sofia de Vasconcelos Casimiro, A Responsabilidade dos Gerentes, Administradores e
Directores Pelas Dívidas
Tributárias das Sociedades Comerciais, Almedina, 2000;
Manuel Castelo-Branco, Da inconstitucionalidade do imposto sobre o rendimento das
pessoas singulares, em www.dashofer.pt (guia fiscal).