Direito Fiscal

Base Knowledge

N / A

Teaching Methodologies

The following teaching methodologies are used in this curricular unit: interpretation and analysis of the legal provisions and exposure of contents by the teacher and its discussion with the students; resolution of practical real case studies and court decisions by the students.

Learning Results

It is expected that at the end of the course each student will be able to know the terms of the substantive and adjective normative regulation of tax law in order to:

a) distinguish taxes, charges and contributions and to analyze their compliance with the principles of tax law within the Portuguese tax system (the latter to be developed in the Taxation I and Taxation II curricular units);

b) know rights and duties within the tax legal relationship and its integration in specific tax procedures;

c) explain the differences between tax planning, tax avoidance and tax evasion and identify the respective legal consequences;

d) identify concrete guarantees for tehe payment of the tax; d) identify the most adequate taxpayer guarantee for specific situations;

e) describe and explain the role of certified accountants, in the administrative phase of the tax procedure and in the tax judicial process, up to the limit from which the constitution of a lawyer is legally imposed;

f) identify tax law infringements, criminal and administrative offences.

Program

1. TAX LAW

a) Financial activity, financial law and tax law.

b) Tax law: nature and autonomy.

c) The relation between tax law and other branches of Law.

d) sources of tax law. e) Interpretation and integration of tax law.

f) The Anti-abuse Clauses. g) Application of tax law in space and time.

2. TAXES

a) definition and main characteristics of taxes.

b) Taxes and similar contributions.

c) Classification of taxes.

d) The Portuguese legal tax system.

3. TAX RELATION

a) The tax relation and the obligatory legal relation.

b) The subjects and the object of the Tax Relation.

c) The constitution and the modification of the Tax Relation.

d) The termination of the Tax Relation.

4 TAX GUARANTEES

a) General and special guarantees.

5. TAXPAYERS GUARANTEES

a) Non-litigation/ administrative guarantees and judicial guarantees.

b) the role of certified accountants, in the administrative phase of the tax procedure and in the tax judicial process, up to the limit from which the constitution of a lawyer is legally imposed.

6. LAW INFRINGEMENTS

Criminal and administrative offences.

Curricular Unit Teachers

Internship(s)

NAO

Bibliography

Machado, J. E. M. & Costa, P. N. (2019). Manual de Direito Fiscal – Perspetiva Multinível. Almedina.

Campos, D. L., Rodrigues, B. M. S. & Sousa, J. L. (2012). Lei Geral Tributária – Anotada e Comentada. Encontro da Escrita.

Nabais, J. C. (2018). Introdução ao Direito Fiscal das Empresas. Almedina.

Nabais, J. C. (2019). Direito Fiscal. Almedina.

Morais, R. D. (2016). Manual de Procedimento e Processo Tributário. Almedina.

Pires, M. & Pires, R. C. (2018). Direito Fiscal. Almedina.

Rocha, J. F. (2019). Lições de Procedimento e Processo Tributário. Almedina.

Teixeira, G. (2016). Manual de Direito Fiscal. Almedina.

Vasques, S. (2018). Manual de Direito Fiscal. Almedina.