Tax Law

Base Knowledge

Fundamental Notions of Law and Constitutional Law.

Teaching Methodologies

Theoretical-practical classes. Expository and practical method with solving exercises and discussion of practical cases.

Learning Results

As a result of the course syllabus, and considering the context of the course in a School of Accounting and Administration, a thematic, selective and critical approach to some of the most relevant legal aspects of taxation was chosen, making a choice of legal matters able to illuminate and clarify positive taxation, in order, above all, to highlight the subordination of fiscal technique to meta-economic and meta-financial principles and criteria, not only of a legal nature, but also of a philosophical, ethical and sociological nature.

Program

CHAPTER I

1. TAX LAW

1.1 The financial activity of the State

1.2 The legal regulation of public financial activity

2. Taxes: conceptual distinction and classification

2.1 The tax

2.2 Fees

2.3. financial contributions

3. Relationships of tax law with other branches of law

4. Relationships of tax law with other disciplines

CHAPTER II

1. TAX CONSTITUTIONAL LAW

1.1 Constitutional Foundations 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 III

1. TAX LAW OF THE EUROPEAN UNION

1. European Union tax law

1.1 Division of competences in tax matters

1.2 Internal Market and European Tax Law

1.3 Fight against tax fraud and evasion

CHAPTER IV

1. INTERNATIONAL TAX LAW

1.1 Introduction

1.2 Purpose of International Tax Law

1.3 Voluntary Jurisdiction Criteria

1.4 Meanings and limits of tax claim

1.5 Sources of International Tax Law

1.6 International double taxation

1.6.1 Measures to eliminate double taxation

CHAPTER V

1. INTERPRETATION OF TAX RULES

1.1 The application of general rules and principles of interpretation to tax law

1.2 Integration of gaps and analogy

1.3 The interpretation of tax law by the Tax Administration

1.4 Interpretation in accordance with the Constitution, European Union Law and International Law

CHAPTER VI

1. TAX LEGAL RELATIONSHIP

1.1 Introduction

1.2 Subjects of the tax legal relationship

1.3 Tax substitution

1.4 Tax liability

1.5 The transfer of tax credits and obligations

1.6 The object of the tax legal relationship

1.7 The extinction of the tax obligation

CHAPTER VII

1. THE TAX PROCEDURE

1.1 Introduction and scope of the tax procedure

1.2 Tax procedures in particular

1.3 Guarantees of the tax procedure

CHAPTER VIII

1. TAX PLANNING

1.1 Tax Planning (intra legem tax planning)

1.2 Tax Elimination (extra legem tax planning)

1.3 Tax Fraud (tax planning against legem)

Curricular Unit Teachers

Internship(s)

NAO

Bibliography

BIBLIOGRAFIA BÁSICA

Jónatas E. M. MACHADO e Paulo Nogueira da COSTA, Manual de Direito Fiscal, 2.ª ed., Coimbra: Editora Almedina, 2018.

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

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

Códigos Tributários (Fiscal)

 

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.