Tax Law

To provide students with the basic mental frameworks, in terms of concepts, principles and normative legal
solutions considered relevant for understanding the Portuguese legal procedure tax system. It is intended to
convey to the students the basic knowledge that enables them to develop their own skills to understand the
scope and limits of the procedures of the taxation process, guarantees of the taxpayer and the Portuguese tax
system, as well as discuss and question the all administrative tax acts(aat). Also seeks to provide learning that
prepares students with a solid foundation of knowledge which might enable them to know how to interact with
the Tax Administration, acting in the tax process, making the prevailing the law and the legal rights, framing
the various (aat) that they may be recipients.
Skills: Know and distinguish tax procedures and tax process and acting under these; Know the taxpayers
guarantees; Enforcing the taxpayers guarantees; Know the Portuguese tax system

1 – General notions of Tax Procedure and Process 2 – Principles of tax procedure, 3 – Major tax procedures; 4 –
Principles of tax process, 5 – Tax Process – forms of reaction, response, recognition of rights and due acts, 6 –
Taxpayers Guarantees, administrative and judicial proceedings; 7 – Income taxes, asset taxes and
consumption taxes

NAO

Cardoso da Costa, J. M. M. (1970) Curso de direito fiscal. Almedina, Coimbra; Casalta Nabais, J. (2007), Direito
Fiscal, Almedina, Coimbra; Leite de Campos, D.; Benjamim Rodrigues, Silva; Lopes de Sousa, Jorge (2003) Lei
geral tributária: comentada e anotada, Vislis, Lisboa; Leite de Campos, D.; Leite de Campos, M. (2000) Direito
tributário, Almedina, Coimbra; Lopes de Sousa, J. (2007) Código de procedimento e de processo tributário:
anotado, Vislis, Lisboa; Sá Gomes, N. (2003) Manual de direito fiscal, Rei dos Livros. Lisboa; Saldanha
Sanches, J. L.(2002) Manual de direito fiscal, Coimbra Editora; Soares Martinez, P. (2003) Direito fiscal,
Almedina, Coimbra; Xavier, Alberto – Manual de direito fiscal, vol. I, FDUL, Lisboa; Xavier de Basto, J. G.
(2006); “Justiça Tributária: ontem e hoje”, in: Separata do Boletim de Ciências Económicas, Coimbra,
Faculdade de Direito de Coimbra; Xavier de Basto, J. G. (2007) IRS Incidência Real e Determinação dos
Rendimentos Líquidos, Coimbra Editora;