Tax Law I

Recommended Prerequisites

Constitucional Law, Administrative Law.

Teaching Methods

Theoretical and practical lessons, with openness to discussion of topics/works, based on a model of interactivity between teacher and students.

Learning Outcomes

Acquisition of knowledge about tax law at a general level: concept of tax, principles of tax law, tax legal relationship, tax procedure, Portuguese tax system.

Work Placement(s)

No

Syllabus

Part I – General Aspects of the Tax System:
1. Concept of tax
2. Legal framework of taxes
3. The Portuguese tax system

Part II – The Tax Legal Relationship:
1. Different meanings of the tax legal relationship
2. Characterization of the tax legal relationship
3. Developments in the tax legal relationship
4. Termination of the tax obligation
5. Guarantees of the tax obligation

Part III – Activity of the Tax Administration:
1. Types of tax procedures
2. Príncipes of tax procedure
3. The assessment procedure (based on the IRS assessment procedure)
4. Indirect assessment of taxable income
5. Acts within the tax procedure
6. Administrative activity and control mechanisms
7. Taxpayer defense guarantees.

Head Lecturer(s)

Rodrigo Maria Almeida Esteves Oliveira

João Pedro Alves Ventura Silva Rodrigues

Assessment Methods

Assessment
Exam: 100.0%

Bibliography

José Casalta Nabais, Direito Fiscal, 11.ª ed., Almedina, Coimbra, 2019

Suzana Tavares da Silva, Direito Fiscal. Teoria Geral, 2.ª ed. Imprensa da Universidade de Coimbra, Coimbra, 2015.