Tax Law

Constitutional Law and Introduction to the Study of Law.

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

Provide basic frameworks, at the level of concepts, principles and normative legal solutions more relevant to the understanding of the Portuguese legal system underlying the entire tax-legal relationship; Transmit basic knowledge to develop their own skills in order to know the  scope and limits of the tax procedure and process, taxpayer guarantees and the tax system Portuguese, as well as problematize and question the practice of tax administrative acts (aat); provide learning providing the student with solid bases of knowledge allowing to know how to interact with the Tax Administration, to act in the tax process, making tax legality and its rights, framing the various (aat) to which they are addressed. Know and distinguish the tax procedure procedure and act within the scope of these.

PROGRAM

PART I 

CHAPTER I

1. TAX CONSTITUTIONAL LAW

1.1 Constitutional Basis 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 Tax Necessity

2.4 Principle of Respect for Fundamental Rights

2.5 Principle of Tax Legality

2.6 Principle of Legal Security and Protection of Trust

2.7 Principle of Proportionality

2.8 Principle of Effective Jurisdictional Guardianship

2.9 Anti-Corruption Principle

2.10 Principle of Distributive Justice

CHAPTER II

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

1.4.4 Liability of the certified accountant (article 24, paragraph 3 LGT and article 8 RGIT)

CHAPTER III

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 Gracious Complaint

1.3.4 Hierarchical resource

1.3.5 Judicial challenge

1.3.6 Tax enforcement

1.3.5 Consultancy and representation of the taxable person by the certified accountant (art. 10, n.º 1 and n.º 2, lines “a” and “b” of Decree-Law n.º of 5 November, amended by Law n.º 139/2015)

PART II

CHAPTER I

1. TAX AGAINST ORDINANCE PROCESS – PRE-INVESTIGATORY PHASE – ACQUISITION OF THE CRIME NEWS

1.1 Introduction to the topic

1.2 Scope of application of the administrative offense process

1.3 The initiation of the tax infringement process

1.4 Ways of acquiring the news of the tax offense practice

1.4.1 News report requirements

1.4.2 Infraction verified during the inspection action

1.4.3 Competence for raising the news report

1.4.4 The obligation to report by an employee “in the exercise or because of the exercise of their functions”

1.4.5 Other persons with legitimacy to report an administrative offense

1.5 Cases of termination of the procedure for administrative offense

1.5.1 Case of extinction of the fine: death

1.5 Nullities in the tax offense process

1.6 Suspension of the process and res judicata of the impugnation and opposition sentences

1.7 Enforcement of the fine 

CHAPTER II

1. THE PROCESS OF IMPLEMENTING FINES

1.1 Initiation and instruction of the tax offense process

1.2 Research and instruction

1.3 Notification of the accused

1.4 The adversary system: the defendant’s right of defense

1.5 Payment of the fine within the defense period

1.6. Application of the fine by the head of the tax service and other entities

1.7 Filing of the process – article 77.º RIGT

1.8 Voluntary payment – article 78 RGIT

1.9 The judicial challenge of the administrative decision to apply fines and ancillary sanctions

1.10 Referral of the case to the competent court

1.11 The challenge of the decision of the tax court of 1st instance

CHAPTER III

1. TAX PLANNING

1.1 Tax Planning (intra legem tax planning)

1.2 Tax Avoidance (extra legem tax planning)

1.3 Tax Fraud (tax planning against legem)

NAO

BIBLIOGRAFIA BÁSICA

Jónatas E. M. MACHADO e Paulo Nogueira da COSTA, Manual de Direito Fiscal, 3.ª ed., Coimbra: Editora Almedina, 2021.

José de Campos AMORIM e Patrícia Anjos CAMPOS, Manual de Procedimento e Processo Tributário, Vila Nova de Gaia: Primeira Edição, 2021.

Joaquim Freitas da ROCHA, Lições de Procedimento e Processo Tributário, 8.ª ed., Coimbra: Editora Almedina, 2022.

Suzana Fernandes da COSTA (coord.), Direito da Contabilidade, Lisboa: AAFDL Editora, 2023.

José Casalta NABAIS, Direito Fiscal, 10.ª ed., Coimbra: Editora Almedina, 2017.

João Victor CATARINO e Nuno VICTORINO, Direito Sancionatório Tributário, Anotações ao Regime Geral. Coimbra: Almedina, 2020.

José de Campos AMORIM e Patrícia Anjos AZEVEDO, Lições de Direito Fiscal, 2.ª ed., Lisboa: Calendário de Letras, 2018.

Carlos PAIVA, Das Infrações Fiscais à sua Perseguição Processual – 2.ª ed. Coimbra: Almedina, 2017.

Códigos Tributários e Constituição da República Portuguesa

BIBLIOGRAFIA COMPLEMENTAR

Miguel Viegas, A Fraude Fiscal na União Europeia: do “Luxleaks” aos “Panamá Papers”, Editora Vida Económica, 2018.

Américo Fernando Brás CARLOS, Irene Antunes ABREU, João Ribeiro DURÃO e Maria Emília PIMENTA, Guia dos Impostos em Portugal, Porto: Quid Juris Sociedade Editora, 2013.

Américo Fernando Brás CARLOS, Impostos – Teoria Geral, 3.ª ed., Coimbra: Editora Almedina, 2010.

Manuel PIRES e Rita Calçada PIRES, Direito Fiscal, 5.ª ed., Coimbra: Editora Almedina, 2012.

José Casalta NABAIS, Estudo de Direito Fiscal, Coimbra: Editora Almedina, 2005.

Susana Aires de SOUSA, Os Crimes Fiscais – Análise Dogmática e Reflexão sobre a Legitimidades do Discurso Criminalizador. Coimbra: Almedina, 2009.

Jesuíno Alcântara Martins, O Processo de Contra-Ordenação Tributário. Endereço eletrónico: www.occ.pt, 2016.