Learning Results
One intends that the pupils acquire the domain of the main substances of the Tax law. Between them the legalconstitutional
framing of the tributes.Some moments of the relation obligation tax.Some moments of the
procedure tributary and, inside of this, the gracious and impugnatórios ways of defense contributing them. It is
alluded, still, to the international framing and of the European Union of the fenómeno of the taxation.
Program
PART I – THE LONG ONE WALKED FOR THE AUTONOMIZAÇÃO DOGMÁTICA OF THE TAX LAW (OR
TRIBUTARY) IN THE GEOGRAPHY OF THE TOO MUCH BRANCHES OF RIGHT.
PART II – THE GENERAL THEORY OF THE TAX LAW – THE LEGAL INTERPRETATION IN REDOR OF COMPLEX
RELATION EXCELLENT AND DIFFERENTIATED JURÍDICO-TRIBUTÁRIA
PART III – OF ACTIVITY ADMINISTRATIVA-E-FISCAL AND THE GUARANTEES OF THE CONTRIBUTORS
PART IV – OF THE PAST AND GIFT OF THE CURRENT PORTUGUESE FISCAL SYSTEM.
PART V – OF THE CRIMINAL LAW TRIBUTARY – GENERAL PART.
PART VI – OF THE CRIMINAL LAW TRIBUTARY – SPECIAL PART.
Curricular Unit Teachers
Internship(s)
NAO
Bibliography
SILVA RODRIGUES, Benjamim, Esboço de um Curso de Direito Fiscal, (Com o desenvolvimento dos diversos
pontos sumariados), Serviços de Textos, ISCAC, 2012. SILVA RODRIGUES, Benjamim, Regime Geral Das
ACEF/1112/12467 — Guião para a auto-avaliação Page 118 of 148
http://www.a3es.pt/si/iportal.php/process_form/print?processId=893e2bfb-5e8e-ebe4-… 28-04-2012
Infracções Tributárias (RGIT) e Legislação Complementar em Matéria de Justiça Tributária [Código de
Procedimento e de Processo Tributário (CPPT) e Lei Geral Tributaria (LGT), (Com Brevíssimas Anotações e
Comentários), Serviços de Textos, ISCAC, 2012. MACHADO, Jónatas E. M./COSTA, Paulo Nogueira da, Curso
de Direito Tributário, Coimbra Editora, Coimbra, 2009: (1-447). NABAIS, José Casalta, Direito Fiscal, 6.ª Edição,
Livraria Almedina, Coimbra, 2010.